Apply IVA prorrata deductions

Use this guide when the taxpayer cannot deduct all input IVA. This happens when the activity mixes operations that grant the right to deduct with operations that do not (exempt operations without the right to deduct). Spanish IVA calls this prorrata. Record the taxpayer’s prorrata choice once and the tool applies it to Modelo 303 and Modelo 390 automatically.

aeat does not submit anything to AEAT. The prorrata register is local, profile-scoped taxpayer state, not an AEAT filing surface.

The tool needs a master-key passphrase. It prompts for it interactively, or reads it from AEAT_SECRET_PASSPHRASE for non-interactive runs.

Which prorrata applies

  • General prorrata (LIVA art. 104): one deduction percentage applies to every deductible input for the year. Use it when the taxpayer has no reason to separate inputs.

  • Especial prorrata (LIVA art. 103): each input deducts by its own use. Fully deductible inputs deduct in full, inputs used only for non-deducting operations deduct nothing, and shared (“common”) inputs deduct at the general percentage. Tag each input with its use.

Elect nothing and the tool keeps the whole-entity general treatment its own settlement already produces. Use this guide only when the taxpayer elects a percentage or splits the business into differentiated sectors.

Elect general prorrata

Elect the year’s general percentage:

aeat app ledger prorrata elect-general --ejercicio 2026 --percentage 80

  • --ejercicio is the filing year the election covers.

  • --percentage is the provisional deduction percentage, 0 to 100 (LIVA art. 104.Uno + 105.Uno).

  • The percentage source (--provenance) defaults to carried_prior_definitiva (the prior year’s definitive percentage). Pass --provenance aeat_autorizada with --reference for an AEAT-authorised percentage, or --provenance inicio_actividad with --reference for a start-of-activity proposal.

Elect especial prorrata and classify inputs

Elect especial for the year:

aeat app ledger prorrata elect-especial --ejercicio 2026 --percentage 80

Here --percentage is the common-use percentage — the rate applied to shared inputs (LIVA art. 106.Uno regla 3.ª / art. 104.Dos). The same --provenance and --reference options apply.

Then tag each input row with its use when you add it:

aeat app ledger add --date 2026-02-11 --amount 605 --direction OUTGOING \
  --description "compra" --classification BUSINESS --category-id material_oficina \
  --taxable-base 500 --iva-rate 0.21 --iva-amount 105 \
  --input-classification common

--input-classification takes one value:

  • exclusively_deductible — the input serves only operations that grant the right to deduct; it deducts in full.

  • exclusively_non_deductible — the input serves only operations that do not; it deducts nothing.

  • common — the input is shared; it deducts at the common-use percentage.

Tag an input but elect no especial for that year and the tool warns the tag is inert: the input deducts under the general percentage. Elect especial to make the tag take effect.

Declare a differentiated sector

Declare a differentiated sector when part of the activity has its own deduction regime (LIVA arts. 9.1.c / 101):

aeat app ledger prorrata declare-sector --sector-id arrendamiento \
  --letra c --activity-code 6820

  • --sector-id is a stable id the register entries and ledger rows reference.

  • --letra is the LIVA art. 9.1.c letra that makes the sector differentiated: a, b, c, or d.

  • --activity-code is a CNAE or IAE code grouped into the sector. Repeat it for each code; give at least one.

Scope an election to a sector with --sector, and tag a row’s sector with --sector on ledger add:

aeat app ledger prorrata elect-especial --ejercicio 2026 --percentage 80 \
  --sector arrendamiento
aeat app ledger add --date 2026-02-11 --amount 605 --direction OUTGOING \
  --description "compra" --classification BUSINESS --category-id material_oficina \
  --taxable-base 500 --iva-rate 0.21 --iva-amount 105 \
  --sector arrendamiento --input-classification common

Tag a row with a sector you have not declared and the tool warns the tag is unmatched: the input deducts at the common-use percentage until you declare the sector. Declare the sector first, or fix the id.

Read the settlement advisories

When you calculate the year-end Modelo 303 (the 4T settlement), the tool may surface non-blocking advisories:

  • Especial may be mandatory — when the taxpayer computes under general prorrata and especial would deduct at least 10% less, the law (LIVA art. 103.Dos.2) makes especial mandatory. Classify every input of the year so the tool can run this check; until then it prompts you to classify.

  • Inert classification — an --input-classification tag set with no especial election for that year.

  • Unmatched sector — a --sector tag naming a sector not yet declared.

These are advisories, not refusals. Read them alongside the calculation inputs before you verify the filing.

Review the register

List every election and declared sector on the active profile:

aeat app ledger prorrata list

Next steps