{"id":7183,"date":"2026-01-21T00:00:00","date_gmt":"2026-01-21T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/en-enero-modifique-su-prorrata-provisional\/"},"modified":"2026-01-21T00:00:00","modified_gmt":"2026-01-21T00:00:00","slug":"en-enero-modifique-su-prorrata-provisional","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/en-enero-modifique-su-prorrata-provisional\/","title":{"rendered":"En enero, modifique su prorrata provisional"},"content":{"rendered":"<p>Si su empresa tributa en el r\u00e9gimen de prorrata del IVA, hasta el fin de 2026\u00a0no sabr\u00e1 cu\u00e1l ser\u00e1 su porcentaje de prorrata definitivo del a\u00f1o, por lo que en las declaraciones previas deber\u00e1 aplicar la prorrata de 2025\u00a0de forma provisional.\u00a0Respecto a la \u00faltima declaraci\u00f3n de 2026\u00a0(la que presentar\u00e1 en enero de 2027), deber\u00e1 regularizar las diferencias (cuando ya conozca la prorrata definitiva).<\/p>\n<p>Pues bien, si prev\u00e9 que la prorrata definitiva de 2026\u00a0ser\u00e1 superior a la de 2025, durante este mes de enero puede solicitar un cambio de la prorrata provisional\u00a0para evitar anticipar dinero a Hacienda.<b>\u00a0<\/b>Si las circunstancias que motivan el cambio se producen durante el a\u00f1o, tambi\u00e9n podr\u00e1 solicitar dicho cambio hasta el fin del mes siguiente a aqu\u00e9l en el que dichas circunstancias tengan lugar.<\/p>\n<div style=\"background:#eeeeee;border:1px solid #cccccc;padding:5px 10px\"><span style=\"font-size:12px\"><strong>Ejemplo<\/strong><\/span><\/div>\n<div style=\"background:#eeeeee;border:1px solid #cccccc;padding:5px 10px\"><span style=\"font-size:12px\">Su empresa, dedicada al alquiler, ha tenido en 2025\u00a0una prorrata del 40%. No obstante, en 2026\u00a0va a empezar\u00a0a alquilar una nave, lo que supondr\u00e1 un aumento de los ingresos con IVA, que prev\u00e9 que acaben siendo del 70%.En este caso, este mes de enero puede solicitar la aplicaci\u00f3n\u00a0de una prorrata provisional del 70% (en lugar del 40%)\u00a0para todo el a\u00f1o 2026.<\/span><\/div>\n<p>\u00a0<\/p>\n<p> Si su empresa est\u00e1 en prorrata, nuestros asesores le ayudar\u00e1n a optimizar el IVA que su empresa puede deducirse.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si su empresa tributa en el r&eacute;gimen de prorrata del IVA, hasta el fin de 2026&nbsp;no sabr&aacute; cu&aacute;l ser&aacute; su porcentaje de prorrata definitivo del a&ntilde;o, por lo que en las declaraciones previas deber&aacute; aplicar la prorrata de 2025&nbsp;de forma provisional.&nbsp;Respecto a la &uacute;ltima declaraci&oacute;n de 2026&nbsp;(la que presentar&aacute; en enero de 2027), deber&aacute; regularizar [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7184,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-7183","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>En enero, modifique su prorrata provisional | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/en-enero-modifique-su-prorrata-provisional\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"En enero, modifique su prorrata provisional | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Si su empresa tributa en el r&eacute;gimen de prorrata del IVA, hasta el fin de 2026&nbsp;no sabr&aacute; cu&aacute;l ser&aacute; su porcentaje de prorrata definitivo del a&ntilde;o, por lo que en las declaraciones previas deber&aacute; aplicar la prorrata de 2025&nbsp;de forma provisional.&nbsp;Respecto a la &uacute;ltima declaraci&oacute;n de 2026&nbsp;(la que presentar&aacute; en enero de 2027), deber&aacute; regularizar [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.contem.es\/es\/en-enero-modifique-su-prorrata-provisional\/\" \/>\n<meta property=\"og:site_name\" content=\"Contem Assessors\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-21T00:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.contem.es\/wp-content\/uploads\/2016\/06\/touch-icon-contem.png\" \/>\n<meta name=\"author\" content=\"rss\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@contemassessors\" \/>\n<meta name=\"twitter:site\" content=\"@contemassessors\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"rss\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/en-enero-modifique-su-prorrata-provisional\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/en-enero-modifique-su-prorrata-provisional\\\/\"},\"author\":{\"name\":\"rss\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#\\\/schema\\\/person\\\/c1284c1e1887128f110dc4a88f6137ae\"},\"headline\":\"En enero, modifique su prorrata provisional\",\"datePublished\":\"2026-01-21T00:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/en-enero-modifique-su-prorrata-provisional\\\/\"},\"wordCount\":224,\"publisher\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/en-enero-modifique-su-prorrata-provisional\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.contem.es\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/shutterstock2715054129-bcSize-650x118-2.jpg\",\"articleSection\":[\"Fiscal\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/en-enero-modifique-su-prorrata-provisional\\\/\",\"url\":\"https:\\\/\\\/www.contem.es\\\/es\\\/en-enero-modifique-su-prorrata-provisional\\\/\",\"name\":\"En enero, modifique su prorrata provisional | Contem Assessors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/en-enero-modifique-su-prorrata-provisional\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/en-enero-modifique-su-prorrata-provisional\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.contem.es\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/shutterstock2715054129-bcSize-650x118-2.jpg\",\"datePublished\":\"2026-01-21T00:00:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/en-enero-modifique-su-prorrata-provisional\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.contem.es\\\/es\\\/en-enero-modifique-su-prorrata-provisional\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/en-enero-modifique-su-prorrata-provisional\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.contem.es\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/shutterstock2715054129-bcSize-650x118-2.jpg\",\"contentUrl\":\"https:\\\/\\\/www.contem.es\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/shutterstock2715054129-bcSize-650x118-2.jpg\",\"width\":650,\"height\":118},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/en-enero-modifique-su-prorrata-provisional\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/www.contem.es\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"En enero, modifique su prorrata provisional\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/www.contem.es\\\/es\\\/\",\"name\":\"Contem Assessors\",\"description\":\"Fiscal, comptable , laboral , jur\u00eddic , econ\u00f2mic i assegurances\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.contem.es\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#organization\",\"name\":\"Contem Assessors\",\"url\":\"https:\\\/\\\/www.contem.es\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.contem.es\\\/wp-content\\\/uploads\\\/2016\\\/06\\\/touch-icon-contem.png\",\"contentUrl\":\"https:\\\/\\\/www.contem.es\\\/wp-content\\\/uploads\\\/2016\\\/06\\\/touch-icon-contem.png\",\"width\":120,\"height\":120,\"caption\":\"Contem Assessors\"},\"image\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/x.com\\\/contemassessors\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/contem-assessors\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#\\\/schema\\\/person\\\/c1284c1e1887128f110dc4a88f6137ae\",\"name\":\"rss\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ab3bd31bf66b0e143141b04dbe6aa5f58290e800756006b9aef442f9b1e697cb?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ab3bd31bf66b0e143141b04dbe6aa5f58290e800756006b9aef442f9b1e697cb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ab3bd31bf66b0e143141b04dbe6aa5f58290e800756006b9aef442f9b1e697cb?s=96&d=mm&r=g\",\"caption\":\"rss\"},\"url\":\"https:\\\/\\\/www.contem.es\\\/es\\\/author\\\/rss\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"En enero, modifique su prorrata provisional | Contem Assessors","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.contem.es\/es\/en-enero-modifique-su-prorrata-provisional\/","og_locale":"es_ES","og_type":"article","og_title":"En enero, modifique su prorrata provisional | Contem Assessors","og_description":"Si su empresa tributa en el r&eacute;gimen de prorrata del IVA, hasta el fin de 2026&nbsp;no sabr&aacute; cu&aacute;l ser&aacute; su porcentaje de prorrata definitivo del a&ntilde;o, por lo que en las declaraciones previas deber&aacute; aplicar la prorrata de 2025&nbsp;de forma provisional.&nbsp;Respecto a la &uacute;ltima declaraci&oacute;n de 2026&nbsp;(la que presentar&aacute; en enero de 2027), deber&aacute; regularizar [&hellip;]","og_url":"https:\/\/www.contem.es\/es\/en-enero-modifique-su-prorrata-provisional\/","og_site_name":"Contem Assessors","article_published_time":"2026-01-21T00:00:00+00:00","og_image":[{"url":"https:\/\/www.contem.es\/wp-content\/uploads\/2016\/06\/touch-icon-contem.png","type":"","width":"","height":""}],"author":"rss","twitter_card":"summary_large_image","twitter_creator":"@contemassessors","twitter_site":"@contemassessors","twitter_misc":{"Escrito por":"rss","Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.contem.es\/es\/en-enero-modifique-su-prorrata-provisional\/#article","isPartOf":{"@id":"https:\/\/www.contem.es\/es\/en-enero-modifique-su-prorrata-provisional\/"},"author":{"name":"rss","@id":"https:\/\/www.contem.es\/es\/#\/schema\/person\/c1284c1e1887128f110dc4a88f6137ae"},"headline":"En enero, modifique su prorrata provisional","datePublished":"2026-01-21T00:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.contem.es\/es\/en-enero-modifique-su-prorrata-provisional\/"},"wordCount":224,"publisher":{"@id":"https:\/\/www.contem.es\/es\/#organization"},"image":{"@id":"https:\/\/www.contem.es\/es\/en-enero-modifique-su-prorrata-provisional\/#primaryimage"},"thumbnailUrl":"https:\/\/www.contem.es\/wp-content\/uploads\/2026\/01\/shutterstock2715054129-bcSize-650x118-2.jpg","articleSection":["Fiscal"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.contem.es\/es\/en-enero-modifique-su-prorrata-provisional\/","url":"https:\/\/www.contem.es\/es\/en-enero-modifique-su-prorrata-provisional\/","name":"En enero, modifique su prorrata provisional | Contem Assessors","isPartOf":{"@id":"https:\/\/www.contem.es\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.contem.es\/es\/en-enero-modifique-su-prorrata-provisional\/#primaryimage"},"image":{"@id":"https:\/\/www.contem.es\/es\/en-enero-modifique-su-prorrata-provisional\/#primaryimage"},"thumbnailUrl":"https:\/\/www.contem.es\/wp-content\/uploads\/2026\/01\/shutterstock2715054129-bcSize-650x118-2.jpg","datePublished":"2026-01-21T00:00:00+00:00","breadcrumb":{"@id":"https:\/\/www.contem.es\/es\/en-enero-modifique-su-prorrata-provisional\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.contem.es\/es\/en-enero-modifique-su-prorrata-provisional\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.contem.es\/es\/en-enero-modifique-su-prorrata-provisional\/#primaryimage","url":"https:\/\/www.contem.es\/wp-content\/uploads\/2026\/01\/shutterstock2715054129-bcSize-650x118-2.jpg","contentUrl":"https:\/\/www.contem.es\/wp-content\/uploads\/2026\/01\/shutterstock2715054129-bcSize-650x118-2.jpg","width":650,"height":118},{"@type":"BreadcrumbList","@id":"https:\/\/www.contem.es\/es\/en-enero-modifique-su-prorrata-provisional\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.contem.es\/es\/"},{"@type":"ListItem","position":2,"name":"En enero, modifique su prorrata provisional"}]},{"@type":"WebSite","@id":"https:\/\/www.contem.es\/es\/#website","url":"https:\/\/www.contem.es\/es\/","name":"Contem Assessors","description":"Fiscal, comptable , laboral , jur\u00eddic , econ\u00f2mic i assegurances","publisher":{"@id":"https:\/\/www.contem.es\/es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.contem.es\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.contem.es\/es\/#organization","name":"Contem Assessors","url":"https:\/\/www.contem.es\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.contem.es\/es\/#\/schema\/logo\/image\/","url":"https:\/\/www.contem.es\/wp-content\/uploads\/2016\/06\/touch-icon-contem.png","contentUrl":"https:\/\/www.contem.es\/wp-content\/uploads\/2016\/06\/touch-icon-contem.png","width":120,"height":120,"caption":"Contem Assessors"},"image":{"@id":"https:\/\/www.contem.es\/es\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/contemassessors","https:\/\/www.linkedin.com\/company\/contem-assessors"]},{"@type":"Person","@id":"https:\/\/www.contem.es\/es\/#\/schema\/person\/c1284c1e1887128f110dc4a88f6137ae","name":"rss","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/ab3bd31bf66b0e143141b04dbe6aa5f58290e800756006b9aef442f9b1e697cb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/ab3bd31bf66b0e143141b04dbe6aa5f58290e800756006b9aef442f9b1e697cb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ab3bd31bf66b0e143141b04dbe6aa5f58290e800756006b9aef442f9b1e697cb?s=96&d=mm&r=g","caption":"rss"},"url":"https:\/\/www.contem.es\/es\/author\/rss\/"}]}},"_links":{"self":[{"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/posts\/7183","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/comments?post=7183"}],"version-history":[{"count":0,"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/posts\/7183\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/media\/7184"}],"wp:attachment":[{"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/media?parent=7183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/categories?post=7183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/tags?post=7183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}