What the pro-rata limits
The pro-rata applies when the same activity has supplies with deductible VAT and other exempt supplies that do not give a right to deduct. VAT on expenses is not deducted in full. It is limited by the percentage that fits.
When it comes into play
If everything you do carries a right to deduct, this limit is not your case. If you mix taxed supplies and exempt ones without a right to deduct, only part of the input VAT is deductible. The percentage is the one for your situation. This page does not give you a formula result.
- You need a mix of supplies with and without a right to deduct.
- Deductible input VAT is limited.
- Your case sets the percentage, not an example on this page.
You apply the percentage when you record the expense
Factura Fácil does not calculate a pro-rata percentage for you. When you record the expense you apply the percentage that fits your case. The app then uses the invoices and expenses you confirmed for the modelo 303 calculation. It does not file that form.
Common questions
Does the app tell me the pro-rata percentage?
No. It does not calculate that percentage. You apply the one that fits when you record the expense.
Does every activity with some exempt income have a pro-rata?
The pro-rata limits deduction when there are supplies with a right to deduct and other exempt ones without that right. If that is not your mix, do not apply it because of this page.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.