AEAT - Prorrata de IVA - Extensión para los activos
Extensión de la prorrata de IVA cuando se lleva gestión de activos:
- Aumento del valor del activo según el porcentaje de prorrata cuando se crea desde la factura de compra.
- Regularización en la declaración del 303 del cuarto trimestre de la cantidad amortizada según el porcentaje definitivo de prorrata.
auto_awesome What this module does
AI-generated from the code · Odoo 14.0Extends Spanish VAT prorrate handling to assets: when you buy an asset with a VAT prorrate percentage, the asset value is increased by the non-deductible VAT, and the 303 Q4/12M declaration is regularised with the final prorrate.
This module links the Spanish VAT prorrate (partial VAT deduction) with asset management. On supplier invoices, each invoice line that creates an asset now shows a "Prorrate perc." field (default 100). This field is only visible for vendor bills and refunds, and becomes required and editable when an asset profile is set on the line.
When the invoice is posted, for every line linked to an asset, Odoo recalculates the asset's purchase value: it computes the taxes on the asset's purchase value and adds the non-deductible part (the VAT corresponding to the non-prorrate percentage) to the asset value. The asset stores the prorrate percentage and the increment amount.
The asset list view shows the prorrate percentage next to the depreciation base.
A validation rule ensures the prorrate percentage is greater than 0 and up to 100; otherwise an error is raised.
In the Spanish VAT 303 report, for the general prorrate type and the fourth quarter (4T) or the 12-month period, the module recalculates casilla 44. It looks at assets starting in the report year that have a prorrate percentage, recomputes the deductible VAT using the final prorrate of the report, and adjusts the amount so the difference between the provisional and final prorrate is regularised.
Models and fields (3)
- account.move · extends an existing model
- account.asset · extends an existing modelvat_prorrate_percent, vat_prorrate_increment
- account.move.line · extends an existing modelvat_prorrate_percent (Prorrate perc.)
Text generated by AI (DeepSeek) from reading the Odoo 14.0 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: 3 confirmed, 6 with no information of 9 versions.
Sources · Odoo 13.0
Confirmed on 2026-11-03 in branch 13.0 of OCA/l10n-spain.
terminal Installation and usage
OCA documentation · Odoo 14.0Usage
Source · Odoo 14.0Al realizar una factura de proveedor y rellenar en una línea la categoría de activo para auto-crear el activo, se habilita al lado una casilla "Porc. prorrata", con valor por defecto 100, en la que debemos poner el porcentaje de prorrata provisional que se esté utilizando ese año. De esa forma, el activo tendrá un mayor valor bruto en base a ese porcentaje.
En la declaración 303 del último periodo, se hará la regularización de prorrata correspondiente añadiendo la parte de los activos.
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.