I have had this doubt for a long time and no matter how much I read and search for information I can't find anything clear. For example, this web site recommends it: https://blog.sqlauthority.com/2018/08/07/sql-server-setting-arithabort-on-for-all-connecting-net-applications/
I have activated Arithabort several times in SQL Server and sometimes I have positive and sometimes negative results.
In short, is it recommended to always activate the Arithabort in SQL Server?
Yes. Per the documentation:
Furthermore, the option must be ON to use features like indexes on computed columns, indexed views, filtered indexes, etc.
You don't necessarily need to set
ARITHABORT ONexplicitly or with instance-wide configuration because modern client APIs setANSI WARNINGS ONby default so it will already be set implicitly for databases in 90 (SQL Server 2005) or later compatibility mode. Note that SQL Server 2008 was the last version to support compatibility level 80. Also from the doc: