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        "description": ".. image:: https://img.shields.io/badge/licence-AGPL--3-blue.svg\n   :target: http://www.gnu.org/licenses/agpl-3.0-standalone.html\n   :alt: License: AGPL-3\n\n======================\nAEAT - Prorrata de IVA\n======================\n\nM\u00f3dulo para gestionar la prorrata del IVA en las declaraciones de la AEAT (por\nel momento, en el modelo 303), seg\u00fan el art\u00edculo 92 de la Ley 37/1992, de 28 de\ndiciembre, del Impuesto sobre el Valor A\u00f1adido.\n\nConfiguraci\u00f3n\n=============\n\nEn la declaraci\u00f3n del modelo 303 del \u00faltimo periodo del ejercicio (4\u00ba trimestre\no diciembre), hay que introducir la cuenta contable y opcionalmente la cuenta\nanal\u00edtica a la que llevar la regularizaci\u00f3n seg\u00fan el porcentaje de prorrata\ndefinitivo, que es el que se introduce en ese periodo.\n\nUso\n===\n\nRealizando el modelo 303, se puede seleccionar si se desea aplicar prorrata de\nIVA.\n\nProrrata general\n----------------\n\nEn el caso de seleccionar \"Prorrata general\", aparece un nuevo campo llamado\n\"Porcentaje de prorrata de IVA\" que puede ser rellenado a mano.\n\nAdem\u00e1s, cuando se realice el asiento de regularizaci\u00f3n, la parte proporcional\nde la cuota no deducida se compensar\u00e1 como gasto.\n\nSe ha incluido un calculador del porcentaje de prorrata, utilizable en 2 casos:\n\n* Al comienzo de un nuevo ejercicio, para determinar el porcentaje provisional\n  a aplicar hasta el \u00faltimo periodo de ese ejercicio.\n* En la \u00faltima declaraci\u00f3n del ejercicio, para determinar el porcentaje\n  definitivo de prorrata, y sobre el que se compensar\u00e1 la diferencia.\n\n.. image:: https://odoo-community.org/website/image/ir.attachment/5784_f2813bd/datas\n   :alt: Try me on Runbot\n   :target: https://runbot.odoo-community.org/runbot/189/8.0\n\nProblemas conocidos / Hoja de ruta\n==================================\n\n* La prorrata especial de IVA no est\u00e1 contemplada a\u00fan.\n* Este m\u00f3dulo no incluye la posibilidad de las facturas de actividad\n  diferenciada, de las que te puedes deducir el 100% del IVA de la factura.\n\nCr\u00e9ditos\n========\n\nContribudores\n-------------\n\n* Pedro M. Baeza <pedro.baeza@tecnativa.com>\n* Ainara Galdona <agaldona@avanzosc.es>\n\nMaintainer\n----------\n\n.. image:: http://odoo-community.org/logo.png\n   :alt: Odoo Community Association\n   :target: https://odoo-community.org\n\nThis module is maintained by the OCA.\n\nOCA, or the Odoo Community Association, is a nonprofit organization whose\nmission is to support the collaborative development of Odoo features and\npromote its widespread use.\n\nTo contribute to this module, please visit https://odoo-community.org.\n\n\n",
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