{"id":1558,"date":"2020-03-26T21:36:21","date_gmt":"2020-03-26T20:36:21","guid":{"rendered":"https:\/\/roseandclavel.com\/informacion\/prorrata-de-iva\/"},"modified":"2020-03-27T19:12:55","modified_gmt":"2020-03-27T18:12:55","slug":"prorrata-de-iva","status":"publish","type":"page","link":"https:\/\/roseandclavel.com\/es\/informacion\/prorrata-de-iva\/","title":{"rendered":"Prorrata de IVA"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1558\" class=\"elementor elementor-1558 elementor-1088\" data-elementor-settings=\"[]\">\n\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-element elementor-element-7b73313c elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"7b73313c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3776caef elementor-column elementor-col-66 elementor-top-column\" data-id=\"3776caef\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-327fdd7d elementor-widget elementor-widget-image\" data-id=\"327fdd7d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"776\" height=\"515\" src=\"https:\/\/roseandclavel.com\/wp-content\/uploads\/2020\/03\/accountancy-1-1.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/roseandclavel.com\/wp-content\/uploads\/2020\/03\/accountancy-1-1.jpg 776w, https:\/\/roseandclavel.com\/wp-content\/uploads\/2020\/03\/accountancy-1-1-300x199.jpg 300w, https:\/\/roseandclavel.com\/wp-content\/uploads\/2020\/03\/accountancy-1-1-768x510.jpg 768w, https:\/\/roseandclavel.com\/wp-content\/uploads\/2020\/03\/accountancy-1-1-600x398.jpg 600w\" sizes=\"(max-width: 776px) 100vw, 776px\" \/>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2170cad7 elementor-widget elementor-widget-heading\" data-id=\"2170cad7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Prorrata de IVA<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2576a269 elementor-widget elementor-widget-text-editor\" data-id=\"2576a269\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p>En algunas ocasiones, el derecho del empresario a deducir el total del IVA soportado durante el transcurso de sus operaciones se puede ver limitado.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36b64cd elementor-widget elementor-widget-text-editor\" data-id=\"36b64cd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p>Generalizando y con el prop\u00f3sito de explicar el funcionamiento de la prorrata de IVA:<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15bc46fa elementor-widget elementor-widget-jet-accordion\" data-id=\"15bc46fa\" data-element_type=\"widget\" data-widget_type=\"jet-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-accordion\" data-settings=\"{&quot;collapsible&quot;:false,&quot;ajaxTemplate&quot;:false}\" role=\"tablist\">\n\t\t\t<div class=\"jet-accordion__inner\">\n\t\t\t\t<div class=\"jet-accordion__item jet-toggle jet-toggle-move-up-effect \">\n\t\t\t\t\t\t\t<div id=\"jet-toggle-control-3641\" class=\"jet-toggle__control elementor-menu-anchor\" data-toggle=\"1\" role=\"tab\" aria-controls=\"jet-toggle-content-3641\" aria-expanded=\"false\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__label-icon jet-toggle-icon-position-left\"><span class=\"jet-toggle__icon icon-normal jet-tabs-icon\"><i class=\"fa fa-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"jet-toggle__icon icon-active jet-tabs-icon\"><i class=\"fa fa-minus\" aria-hidden=\"true\"><\/i><\/span><\/div><div class=\"jet-toggle__label-text\">Transacciones exentas de IVA<\/div>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div id=\"jet-toggle-content-3641\" class=\"jet-toggle__content\" data-toggle=\"1\" role=\"tabpanel\" aria-hidden=\"true\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__content-inner\"><p>Cuando un empresario o profesional entrega un bien o presta un servicio, desde el punto de vista del IVA la transacci\u00f3n puede calificarse:<\/p>\n<ul>\n<li>Sujeta y no exenta de IVA.<\/li>\n<li>Exenta con exenci\u00f3n plena.<\/li>\n<li>Exenta con exenci\u00f3n limitada.<\/li>\n<\/ul>\n<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div><div class=\"jet-accordion__item jet-toggle jet-toggle-move-up-effect \">\n\t\t\t\t\t\t\t<div id=\"jet-toggle-control-3642\" class=\"jet-toggle__control elementor-menu-anchor\" data-toggle=\"2\" role=\"tab\" aria-controls=\"jet-toggle-content-3642\" aria-expanded=\"false\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__label-icon jet-toggle-icon-position-left\"><span class=\"jet-toggle__icon icon-normal jet-tabs-icon\"><i class=\"fa fa-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"jet-toggle__icon icon-active jet-tabs-icon\"><i class=\"fa fa-minus\" aria-hidden=\"true\"><\/i><\/span><\/div><div class=\"jet-toggle__label-text\">Exenciones plenas<\/div>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div id=\"jet-toggle-content-3642\" class=\"jet-toggle__content\" data-toggle=\"2\" role=\"tabpanel\" aria-hidden=\"true\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__content-inner\"><p>Ocurre cuando la empresa realiza determinadas transacciones como pueden ser las exportaciones o las entregas intracomunitarias (entrega de bienes a otro pa\u00eds miembro de la Uni\u00f3n Europea).<\/p>\n<p>El impuesto indirecto aplicable ser\u00e1 el del pa\u00eds destino de las mercanc\u00edas en el caso de la exportaci\u00f3n o el IVA del pa\u00eds miembro de la Uni\u00f3n Europea en el caso de la entrega intracomunitaria.<\/p>\n<p>En el caso de las exenciones plenas, el empresario o profesional que realiza la entrega o presta el servicio, no repercute el IVA, pero se le permite deducir el IVA soportado en las adquisiciones relacionadas con la operaci\u00f3n exenta.<\/p>\n<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div><div class=\"jet-accordion__item jet-toggle jet-toggle-move-up-effect \">\n\t\t\t\t\t\t\t<div id=\"jet-toggle-control-3643\" class=\"jet-toggle__control elementor-menu-anchor\" data-toggle=\"3\" role=\"tab\" aria-controls=\"jet-toggle-content-3643\" aria-expanded=\"false\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__label-icon jet-toggle-icon-position-left\"><span class=\"jet-toggle__icon icon-normal jet-tabs-icon\"><i class=\"fa fa-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"jet-toggle__icon icon-active jet-tabs-icon\"><i class=\"fa fa-minus\" aria-hidden=\"true\"><\/i><\/span><\/div><div class=\"jet-toggle__label-text\">Exenciones limitadas<\/div>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div id=\"jet-toggle-content-3643\" class=\"jet-toggle__content\" data-toggle=\"3\" role=\"tabpanel\" aria-hidden=\"true\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__content-inner\"><p>Son aquellas transacciones as\u00ed calificadas por la Ley.<\/p>\n<p>Al igual que en las exenciones plenas, al realizar estas transacciones el empresario o profesional no repercute IVA en la venta del bien o prestaci\u00f3n del servicio.<\/p>\n<p>Sin embargo, el IVA soportado para adquirir los bienes o servicios necesarios para realizar la venta no son fiscalmente deducibles en aplicaci\u00f3n de la legislaci\u00f3n.<\/p>\n<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div><div class=\"jet-accordion__item jet-toggle jet-toggle-move-up-effect \">\n\t\t\t\t\t\t\t<div id=\"jet-toggle-control-3644\" class=\"jet-toggle__control elementor-menu-anchor\" data-toggle=\"4\" role=\"tab\" aria-controls=\"jet-toggle-content-3644\" aria-expanded=\"false\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__label-icon jet-toggle-icon-position-left\"><span class=\"jet-toggle__icon icon-normal jet-tabs-icon\"><i class=\"fa fa-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"jet-toggle__icon icon-active jet-tabs-icon\"><i class=\"fa fa-minus\" aria-hidden=\"true\"><\/i><\/span><\/div><div class=\"jet-toggle__label-text\">Prorrata aplicable al IVA soportado<\/div>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div id=\"jet-toggle-content-3644\" class=\"jet-toggle__content\" data-toggle=\"4\" role=\"tabpanel\" aria-hidden=\"true\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__content-inner\"><p>La regla de prorrata se aplica cuando el sujeto pasivo adquiere bienes y servicios que utiliza conjuntamente en operaciones con derecho a deducci\u00f3n y sin derecho a deducci\u00f3n. Entre estas \u00faltimas est\u00e1n\u00a0las exenciones limitadas<\/p>\n<p>La prorrata implica que no todo el IVA soportado por la empresa ser\u00e1 fiscalmente deducible v\u00eda el sistema normal de IVA. S\u00f3lo ser\u00e1 fiscalmente deducible un porcentaje que se calcula en funci\u00f3n de las ventas del empresario o profesional. El c\u00e1lculo a realizar es:<\/p>\n<p>\u00a0<\/p>\n<table class=\"jet-table\">\n<tbody class=\"jet-table__body\">\n<tr class=\"jet-table__body-row\">\n<td class=\"jet-table__cell jet-table__body-cell\" rowspan=\"2\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">Porcentaje de deducci\u00f3n aplicable =<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">Operaciones con derecho a deducci\u00f3n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\" rowspan=\"2\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">x 100<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr class=\"jet-table__body-row\">\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">Total operaciones<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pongamos un ejemplo:<\/p>\n<p>Una empresa o profesional tiene las siguientes cifras:<\/p>\n<p>\u00a0<\/p>\n<table class=\"jet-table\">\n<thead class=\"jet-table__head\">\n<tr class=\"jet-table__head-row\">\n<th class=\"jet-table__cell jet-table__head-cell\" scope=\"col\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">\u00a0<\/div>\n<\/div>\n<\/div>\n<\/th>\n<th class=\"jet-table__cell jet-table__head-cell\" scope=\"col\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">Total<\/div>\n<\/div>\n<\/div>\n<\/th>\n<th class=\"jet-table__cell jet-table__head-cell\" scope=\"col\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">Sujeto y no exento<\/div>\n<\/div>\n<\/div>\n<\/th>\n<th class=\"jet-table__cell jet-table__head-cell\" scope=\"col\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">Exenci\u00f3n limitada<\/div>\n<\/div>\n<\/div>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"jet-table__body\">\n<tr class=\"jet-table__body-row\">\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">Ventas<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">110,000<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">100,000<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">10,000<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr class=\"jet-table__body-row\">\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">IVA Repercutido sobre ventas<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">21,000<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">21,000<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">0<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr class=\"jet-table__body-row\">\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">IVA Soportado sobre compras<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">12,000<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">12,000<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">0<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr class=\"jet-table__body-row\">\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">Prorrata de IVA deducible<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">90.90<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">\u00a0<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">\u00a0<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr class=\"jet-table__body-row\">\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">IVA fiscalmente deducible<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">9,000<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">\u00a0<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">\u00a0<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr class=\"jet-table__body-row\">\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">Resultado a pagar a la Administraci\u00f3n de Hacienda<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">8,181<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">\u00a0<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">\u00a0<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr class=\"jet-table__body-row\">\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">IVA no deducible v\u00eda sistema normal de IVA a causa de la regla de prorrata<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">819<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">\u00a0<\/div>\n<\/div>\n<\/div>\n<\/td>\n<td class=\"jet-table__cell jet-table__body-cell\">\n<div class=\"jet-table__cell-inner\">\n<div class=\"jet-table__cell-content\">\n<div class=\"jet-table__cell-text\">\u00a0<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>El IVA no deducible v\u00eda el sistema normal de IVA, es decir, por el mecanismo de imposici\u00f3n indirecta, ser\u00e1 un gasto fiscalmente deducible desde el punto de vista del Impuesto de Sociedades.<\/p>\n<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24185385 elementor-column elementor-col-33 elementor-top-column\" data-id=\"24185385\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e047d18 elementor-widget elementor-widget-heading\" data-id=\"e047d18\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Informaci\u00f3n \u00datil<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-209341bd elementor-widget elementor-widget-divider\" data-id=\"209341bd\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78340d5d jet-nav-align-flex-start elementor-widget elementor-widget-jet-nav-menu\" data-id=\"78340d5d\" data-element_type=\"widget\" data-widget_type=\"jet-nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"jet-nav-wrap jet-mobile-menu jet-mobile-menu--default\" data-mobile-layout=\"default\">\n<div class=\"jet-nav__mobile-trigger jet-nav-mobile-trigger-align-left\">\n\t<span class=\"jet-nav__mobile-trigger-open jet-blocks-icon\"><i aria-hidden=\"true\" class=\"fas fa-bars\"><\/i><\/span>\t<span class=\"jet-nav__mobile-trigger-close jet-blocks-icon\"><i aria-hidden=\"true\" class=\"fas fa-times\"><\/i><\/span><\/div><div class=\"menu-informacion-util-container\"><div class=\"jet-nav jet-nav--vertical jet-nav--vertical-sub-right-side\"><div class=\"menu-item menu-item-type-post_type menu-item-object-page jet-nav__item-1549 jet-nav__item\"><a href=\"https:\/\/roseandclavel.com\/es\/informacion\/estado-de-residencia\/\" class=\"menu-item-link menu-item-link-depth-0 menu-item-link-top\"><span class=\"jet-nav-link-text\">Estado de Residencia<\/span><\/a><\/div>\n<div class=\"menu-item menu-item-type-post_type menu-item-object-page jet-nav__item-1555 jet-nav__item\"><a href=\"https:\/\/roseandclavel.com\/es\/informacion\/tipos-de-empresas-en-espana\/\" class=\"menu-item-link menu-item-link-depth-0 menu-item-link-top\"><span class=\"jet-nav-link-text\">Tipos de Empresas en Espa\u00f1a<\/span><\/a><\/div>\n<div class=\"menu-item menu-item-type-post_type menu-item-object-page jet-nav__item-1547 jet-nav__item\"><a href=\"https:\/\/roseandclavel.com\/es\/informacion\/empezar-un-negocio-en-espana\/\" class=\"menu-item-link menu-item-link-depth-0 menu-item-link-top\"><span class=\"jet-nav-link-text\">Empezar un Negocio en Espa\u00f1a<\/span><\/a><\/div>\n<div class=\"menu-item menu-item-type-post_type menu-item-object-page jet-nav__item-1550 jet-nav__item\"><a href=\"https:\/\/roseandclavel.com\/es\/informacion\/facturar-en-espana\/\" class=\"menu-item-link menu-item-link-depth-0 menu-item-link-top\"><span class=\"jet-nav-link-text\">Facturar en Espa\u00f1a<\/span><\/a><\/div>\n<div class=\"menu-item menu-item-type-post_type menu-item-object-page jet-nav__item-1551 jet-nav__item\"><a href=\"https:\/\/roseandclavel.com\/es\/informacion\/impuestos-en-espana\/\" class=\"menu-item-link menu-item-link-depth-0 menu-item-link-top\"><span class=\"jet-nav-link-text\">Impuestos en Espa\u00f1a<\/span><\/a><\/div>\n<div class=\"menu-item menu-item-type-post_type menu-item-object-page jet-nav__item-1552 jet-nav__item\"><a href=\"https:\/\/roseandclavel.com\/es\/informacion\/sistema-de-recaudacion-de-impuestos\/\" class=\"menu-item-link menu-item-link-depth-0 menu-item-link-top\"><span class=\"jet-nav-link-text\">Sistema de Recaudaci\u00f3n de Impuestos<\/span><\/a><\/div>\n<div class=\"menu-item menu-item-type-post_type menu-item-object-page jet-nav__item-1560 jet-nav__item\"><a href=\"https:\/\/roseandclavel.com\/es\/informacion\/prorrata-de-iva\/\" class=\"menu-item-link menu-item-link-depth-0 menu-item-link-top\"><span class=\"jet-nav-link-text\">Prorrata de IVA<\/span><\/a><\/div>\n<div class=\"menu-item menu-item-type-post_type menu-item-object-page jet-nav__item-1546 jet-nav__item\"><a href=\"https:\/\/roseandclavel.com\/es\/informacion\/deudas-incobrables\/\" class=\"menu-item-link menu-item-link-depth-0 menu-item-link-top\"><span class=\"jet-nav-link-text\">Deudas Incobrables<\/span><\/a><\/div>\n<div class=\"menu-item menu-item-type-post_type menu-item-object-page jet-nav__item-1545 jet-nav__item\"><a href=\"https:\/\/roseandclavel.com\/es\/informacion\/autonomos-en-espana\/\" class=\"menu-item-link menu-item-link-depth-0 menu-item-link-top\"><span class=\"jet-nav-link-text\">Aut\u00f3nomos en Espa\u00f1a<\/span><\/a><\/div>\n<div class=\"menu-item menu-item-type-post_type menu-item-object-page jet-nav__item-1548 jet-nav__item\"><a href=\"https:\/\/roseandclavel.com\/es\/informacion\/empleo-en-espana\/\" class=\"menu-item-link menu-item-link-depth-0 menu-item-link-top\"><span class=\"jet-nav-link-text\">Empleo en Espa\u00f1a<\/span><\/a><\/div>\n<\/div><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-element elementor-element-d374bd5 elementor-section-full_width elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"d374bd5\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42c8f4e elementor-column elementor-col-50 elementor-top-column\" data-id=\"42c8f4e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13ac0ea elementor-widget elementor-widget-heading\" data-id=\"13ac0ea\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">cont\u00e1ctenos<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f910535 elementor-widget elementor-widget-heading\" data-id=\"f910535\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Estamos Disponibles<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50d3eb7 elementor-widget elementor-widget-divider\" data-id=\"50d3eb7\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ddd678 elementor-widget elementor-widget-text-editor\" data-id=\"6ddd678\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p>Ll\u00e1menos al\u00a0<span lang=\"en-US\"><a href=\"http:\/\/tel:+34 952 81 53 65\" target=\"_blank\" rel=\"noopener\">+34 952 81 53 65<\/a>\u00a0<\/span>\u00a0o visite nuestra p\u00e1gina de contacto para mandarnos un email<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35b0ae1 elementor-widget elementor-widget-jet-button\" data-id=\"35b0ae1\" data-element_type=\"widget\" data-widget_type=\"jet-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-jet-button jet-elements\"><div class=\"jet-button__container\">\n\t<a class=\"jet-button__instance jet-button__instance--icon- hover-effect-1\" href=\"https:\/\/roseandclavel.com\/es\/contactar\/\">\n\t\t<div class=\"jet-button__plane jet-button__plane-normal\"><\/div>\n\t\t<div class=\"jet-button__plane jet-button__plane-hover\"><\/div>\n\t\t<div class=\"jet-button__state jet-button__state-normal\">\n\t\t\t<span class=\"jet-button__label\">cont\u00e1ctenos<\/span>\t\t<\/div>\n\t\t<div class=\"jet-button__state jet-button__state-hover\">\n\t\t\t<span class=\"jet-button__label\">cont\u00e1ctenos<\/span>\t\t<\/div>\n\t<\/a>\n<\/div>\n<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7d3aff elementor-column elementor-col-50 elementor-top-column\" data-id=\"a7d3aff\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cab2f6b elementor-widget elementor-widget-heading\" data-id=\"cab2f6b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">servicios<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75a7763 elementor-widget elementor-widget-heading\" data-id=\"75a7763\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Para Empresas y Personas F\u00edsicas<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fa7538 elementor-widget elementor-widget-divider\" data-id=\"7fa7538\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3249747 elementor-widget elementor-widget-text-editor\" data-id=\"3249747\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p>Sea una empresa o un aut\u00f3nomo, podemos ayudarle<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7dfb55 elementor-widget elementor-widget-jet-button\" data-id=\"e7dfb55\" data-element_type=\"widget\" data-widget_type=\"jet-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-jet-button jet-elements\"><div class=\"jet-button__container\">\n\t<a class=\"jet-button__instance jet-button__instance--icon- hover-effect-1\" href=\"https:\/\/roseandclavel.com\/es\/servicios\/\">\n\t\t<div class=\"jet-button__plane jet-button__plane-normal\"><\/div>\n\t\t<div class=\"jet-button__plane jet-button__plane-hover\"><\/div>\n\t\t<div class=\"jet-button__state jet-button__state-normal\">\n\t\t\t<span class=\"jet-button__label\">nuestros servicios<\/span>\t\t<\/div>\n\t\t<div class=\"jet-button__state jet-button__state-hover\">\n\t\t\t<span class=\"jet-button__label\">nuestros servicios<\/span>\t\t<\/div>\n\t<\/a>\n<\/div>\n<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Prorrata de IVA En algunas ocasiones, el derecho del empresario a deducir el total del IVA soportado durante el transcurso de sus operaciones se puede ver limitado. Generalizando y con el prop\u00f3sito de explicar el funcionamiento de la prorrata de IVA: Transacciones exentas de IVA Cuando un empresario o profesional entrega un bien o presta [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1305,"parent":1319,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-templates\/fullwidth-content.php","meta":{"content-type":"","_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-1558","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/roseandclavel.com\/es\/wp-json\/wp\/v2\/pages\/1558"}],"collection":[{"href":"https:\/\/roseandclavel.com\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/roseandclavel.com\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/roseandclavel.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/roseandclavel.com\/es\/wp-json\/wp\/v2\/comments?post=1558"}],"version-history":[{"count":2,"href":"https:\/\/roseandclavel.com\/es\/wp-json\/wp\/v2\/pages\/1558\/revisions"}],"predecessor-version":[{"id":1568,"href":"https:\/\/roseandclavel.com\/es\/wp-json\/wp\/v2\/pages\/1558\/revisions\/1568"}],"up":[{"embeddable":true,"href":"https:\/\/roseandclavel.com\/es\/wp-json\/wp\/v2\/pages\/1319"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/roseandclavel.com\/es\/wp-json\/wp\/v2\/media\/1305"}],"wp:attachment":[{"href":"https:\/\/roseandclavel.com\/es\/wp-json\/wp\/v2\/media?parent=1558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}