Cómo configurar la prorrata en Odoo
¿Qué es la prorrata y quién la aplica?
Estar en prorrata de IVA significa que no me puedo deducir la totalidad de mi IVA deducible, normalmente porque no todas mis ventas son con IVA. Por tanto, una empresa que alquila pisos y locales, se puede deducir el IVA soportado al 100% de los gastos directamente afectos a los locales, (ya que el alquiler de pisos se facturan sin IVA) y de los gastos comunes de las dos actividades, únicamente se puede deducir la parte proporcional de la parte deducible de IVA soportado (gestoría, gastos de oficina, suministros de la propia empresa y etc…), basado en el tanto por ciento de ventas del ejercicio anterior de forma provisional, y regularizando al final del presente ejercicio.
Así mismo, sucede con empresas que tengan ventas con y sin IVA, (por ejemplo formaciones exentas de IVA) dónde el gasto de las facturas con IVA se puede deducir al 100%, los gastos correspondientes a las ventas sin IVA no se puede deducir el mismo, y de los gastos comunes, el tanto por ciento que corresponda.
¿Cómo configurar la prorrata en Odoo?
A continuación vamos a mostrar paso a paso, cómo configurar nuestro Odoo para que aplique la prorrata en las facturas comunes de forma automática. La presente explicación se ha basado en la versión 8.0 de Odoo, aunque se puede aplicar a versiones inferiores sin problema, y en versiones superiores teniendo en cuenta que no existen códigos de impuesto.
Ejemplo: Una empresa que tiene un 1% de prorrata, eso quiere decir que la empresa se puede deducir un 1% del IVA soportado. Vamos a configurar el tipo de IVA al 21%, y se puede aplicar al resto de impuestos del 10%, 4%, bienes de inversión, intracomunitarios y etc.
NOTA: En los intracomunitarios se aplica exactamente de la misma manera, ya que se repercute el 100% del IVA, mientras únicamente soportas lo que puedes deducirte.
En el caso actual del 21% de IVA, la empresa se puede deducir un 0,21% y no se puede deducir un 20,79% del total del 21%.
1.- Primero creamos un impuesto con los hijos siguientes, teniendo en cuenta lo señalado en rojo:
2.- En los hijos configuramos el Impuesto de IVA no deducible teniendo en cuenta lo señalado en rojo. No indicamos cuenta contable de impuestos para facturas para que seleccione automáticamente la misma cuenta indicada en la linea de la factura cómo gasto, imputando automáticamente cómo gasto en la misma cuenta contable el IVA no deducible.
3.- Ahora creamos otro impuesto hijo para el IVA deducible, teniendo en cuenta lo comentado en rojo.
4. – Ahora podemos configurar la posición fiscal de prorrata, por si queremos que en determinados proveedores ya nos aplique el IVA de prorrata en todos los casos:
5.- El resultado de cómo aplica de forma automática el IVA con prorrata del ejemplo anterior, es el siguiente:
NOTA cambio ejercicio: Para actualizar la prorrata en cada ejercicio, únicamente hay que modificar los puntos 2 y 3, impuestos hijos de cada Impuesto creado con Prorrata.
NOTA intracomunitarias: Se puede crear una Posición fiscal de Prorrata Intracomunitaria, para que aplique automáticamente los impuestos de prorrata intracomunitarios.
Actualización para la versión 9, 10, 11 y siguientes.
El funcionamiento es similar, pero hay que tener en cuenta los siguientes pasos y marcar el Cálculo de impuestos: GRUPO de Impuestos.
Paso 1: Crear el impuesto
Paso 2: Creamos impuesto hijo de prorrata no deducible:
Paso 3: Creamos impuesto hijo de prorrata deducible:
Esperamos sea de su utilidad el presente manual para configurar la prorrata en los impuestos de Odoo.
Quedamos a su disposición para cualquier consulta relacionada con la contabilidad de Odoo o sobre nuestros servicios de gestoría online con Odoo.
Saludos,
GAFIC, SLP
Su asesoría fiscal, contable y laboral especializada en Odoo desde 2010.
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