{"id":1695,"date":"2015-06-04T07:30:00","date_gmt":"2015-06-04T07:30:00","guid":{"rendered":""},"modified":"2022-08-08T09:34:55","modified_gmt":"2022-08-08T09:34:55","slug":"el-coeficiente-de-prorrata-en-el-iva","status":"publish","type":"post","link":"https:\/\/prayde.com\/empresa\/el-coeficiente-de-prorrata-en-el-iva\/","title":{"rendered":"EL COEFICIENTE DE PRORRATA EN EL IVA"},"content":{"rendered":"


\n<\/p>\n

<\/p>\n

\nEn Consulta anterior nos hemos referido al t\u00e9rmino prorrata<\/b> que aparece cuando entre sus ingresos de una empresa aparecen
\nparte de ellos provenientes de operaciones exentas de IVA<\/b> junto con otros
\nderivados de operaciones sujetas a IVA.<\/p>\n
\n<\/a><\/div>\n<\/div>\n
\n<\/div>\n
\nPor ejemplo, en el sector inmobiliario empresas promotoras que venden
\npromociones de viviendas y locales y tambi\u00e9n realizan promociones en alquiler de viviendas y locales<\/b>. O de empresas
\ninmobiliarias patrimonialistas que solo alquilan viviendas y locales.<\/div>\n
\n<\/div>\n
\nEn cualquiera de estos casos se produce en la ley del IVA un mecanismo
\nespec\u00edfico por el que no todo el IVA
\nsoportado por dichas empresas es deducible<\/b>.<\/div>\n
\n<\/div>\n
\nLos mecanismos establecidos por la ley para cuantificar estos efectos
\nse llaman PRORRATA y, la ley establece diversos
\ntipos de prorrata<\/b>:<\/div>\n
\nA)    
\n<\/span><\/span><\/span>Prorrata General<\/div>\n
\nB)     
\n<\/span><\/span><\/span>Prorrata Especial Voluntaria<\/div>\n
\nC)     
\n<\/span><\/span><\/span>Prorrata Especial Obligatoria<\/div>\n
\n
\n<\/div>\n
\nQue act\u00faan de forma diferente
\nsobre los IVA soportados seg\u00fan sea su origen<\/b>:<\/div>\n
\nA)    
\n<\/span><\/span><\/span>IVA soportado procedente de operaciones sujetas
\na IVA<\/div>\n
\nB)     
\n<\/span><\/span><\/span>IVA soportado por operaciones exentas de IVA<\/div>\n
\nC)     
\n<\/span><\/span><\/span>IVA soportado por operaciones cuyo origen no es
\ndesglosable.<\/div>\n
\n<\/div>\n
\n<\/div>\n
\nPara aplicar cada uno de los mecanismos de prorrata se comienza por calcular el coeficiente de prorrata <\/b>que
\nes el cociente:<\/div>\n
\nCP =         <\/span>Ingreso de Operaciones exentas  <\/span>\/ 
\n<\/span>Ingresos Totales<\/b><\/div>\n
\n<\/div>\n
\n<\/div>\n
\nPor ejemplo<\/b> una empresa
\ninmobiliaria dedicada alquiler obtiene unos ingresos desglosados en:<\/div>\n\n\n\n\n\n
\n
\nAlquiler Viviendas<\/div>\n<\/td>\n
\n
\n3.000.000<\/div>\n<\/td>\n<\/tr>\n
\n
\nAlquiler Oficinas<\/div>\n<\/td>\n
\n
\n2.000.000<\/div>\n<\/td>\n<\/tr>\n
\n
\n<\/div>\n
\nIngresos totales<\/b><\/div>\n<\/td>\n
\n
\n<\/div>\n
\n5.000.000<\/b><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n<\/div>\n
\nEn este caso el coeficiente de prorrata    <\/span>CP= 3.000.000\/5.000.000 = 0,60 = 60 %<\/b><\/div>\n
\n<\/div>\n
\nEn consultas siguientes veremos c\u00f3mo act\u00faan las denominadas reglas de prorrata general<\/b> y cuando, seg\u00fan las
\nmodificaciones legales de la reforma fiscal de 2014, se tiene que aplicar de
\nforma obligatoria la prorrata especial.<\/div>\n","protected":false},"excerpt":{"rendered":"

En Consulta anterior nos hemos referido al t\u00e9rmino prorrata que aparece cuando entre sus ingresos de una empresa aparecen parte de ellos provenientes de operaciones exentas de IVA junto con\u2026 Continue leyendo<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[26,18],"class_list":["post-1695","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-alquiler","tag-fiscalidad"],"yoast_head":"\nEL COEFICIENTE DE PRORRATA EN EL IVA - Gestinmo<\/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:\/\/prayde.com\/empresa\/el-coeficiente-de-prorrata-en-el-iva\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EL COEFICIENTE DE PRORRATA EN EL IVA - 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