Este módulo incorpora la casilla 522 al informe del modelo 390, la cual se utiliza en aquellos casos en que la empresa está sujeta al régimen de prorrata del IVA.
Cuando se obtenga la prorrata definitiva del año se debería de aplicar a todos los apuntes, pero estos no se pueden modificar ya que están contabilizados. Para estos casos, el modelo 390 incluye la casilla 522, destinada a reflejar la regularización de las deducciones provisionales derivadas de la aplicación del porcentaje definitivo de prorrata.
auto_awesome What this module does
AI-generated from the code · Odoo 18.0Adds box 522 (VAT prorate regularization) and a "12. Prorrata" tab to the Spanish AEAT modelo 390 annual VAT report, so companies under the VAT prorate regime can declare the definitive prorate and its regularization.
This module extends the Spanish annual VAT return (modelo 390) for companies that apply the VAT prorate regime.
On the report form, when the company is marked as subject to VAT prorate, a new field "Definitive VAT prorate percentage" appears and a new notebook page "12. Prorrata" is added. That page lets users record up to five business activities, each with its description, CNAE code, total operations amount, amount with right to deduction, and prorate type (General or Special). The prorate percentage of each activity is calculated automatically from the two amounts.
Box 522 "Prorate regularization" is shown on the report and is filled automatically when the report is calculated, but only for annual reports (period type 0A) and only if the company applies the VAT prorate. The calculation compares the definitive prorate percentage with the provisional prorates recorded on the company during the period and adjusts the deductible amounts of posted journal items flagged with prorate.
The definitive prorate percentage is validated to stay between 0 and 100. The box 522 value and the activity data are included in the official AEAT export files for the modelo 390, so the generated declaration contains them.
Depends on
Models and fields (1)
- l10n.es.aeat.mod390.report · extends an existing modelcasilla_522 ([522] Prorate regularization), with_vat_prorate, fifth_dev_activity (5 - Actividad desarrollada), first_dev_activity (1 - Actividad desarrollada), third_dev_activity (3 - Actividad desarrollada), fourth_dev_activity (4 - Actividad desarrollada), second_dev_activity (2 - Actividad desarrollada), vat_prorate_percent (Definitive VAT prorate percentage), fifth_dev_activity_cnae_code (5 - Código CNAE [114]), first_dev_activity_cnae_code (1 - Código CNAE [114]), third_dev_activity_cnae_code (3 - Código CNAE [114]), fourth_dev_activity_cnae_code (4 - Código CNAE [114]), second_dev_activity_cnae_code (2 - Código CNAE [114]), fifth_dev_activity_prorate_type (5 - Tipo de prorrata [117]), first_dev_activity_prorate_type (1 - Tipo de prorrata [117]), third_dev_activity_prorate_type (3 - Tipo de prorrata [117]), fourth_dev_activity_prorate_type (4 - Tipo de prorrata [117]), second_dev_activity_prorate_type (2 - Tipo de prorrata [117]), fifth_dev_activity_prorate_percent (5 - % de prorrata [118]), first_dev_activity_prorate_percent (1 - % de prorrata [118]), third_dev_activity_prorate_percent (3 - % de prorrata [118]), fifth_dev_activity_operation_amount (5 - Importe operaciones [115]), first_dev_activity_operation_amount (1 - Importe operaciones [115]), fourth_dev_activity_prorate_percent (4 - % de prorrata [118]), second_dev_activity_prorate_percent (2 - % de prorrata [118]), third_dev_activity_operation_amount (3 - Importe operaciones [115]), fourth_dev_activity_operation_amount (4 - Importe operaciones [115]), second_dev_activity_operation_amount (2 - Importe operaciones [115]), fifth_dev_activity_operation_amount_deductible (5 - Importe de operaciones con derecho a deducción [116]), first_dev_activity_operation_amount_deductible (1 - Importe de operaciones con derecho a deducción [116])
Text generated by AI (DeepSeek) from reading the Odoo 18.0 code on GitHub; it may contain mistakes, so check the code before deciding. View the code on GitHub
Availability by version
Reviewed: 2026-11-03Confirmation status: 2 confirmed, 7 with no information of 9 versions.
Sources · Odoo 18.0
Confirmed on 2026-11-03 in branch 18.0 of OCA/l10n-spain.
terminal Installation and usage
OCA documentation · Odoo 18.0Usage
Source · Odoo 18.0Para crear un modelo 390:
- Realizar la declaración 390 de la forma habitual.
- El IVA deducible ya vendrá minorado por el porcentaje de la prorrata.
- Ir a 9. Resultado liquidaciones y la casilla 522 se mostrará el importe de la prorrata que se minoró.
No verified information in OCA: Installation, Configuration.
Installation instructions, the distribution package, dependencies and configuration steps are not shown because they have not yet been verified in the module documentation for any version.
Data imported from GitHub: this sheet reflects the latest catalog review, not a live lookup. Always check the module documentation and staging before installing in production.