Академический Документы
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Prorrata General
Ventas de enero a diciembre 2018
Cliente Monto IVA Total
Purdy Motor S.A. ₡6,000,000.00 ₡780,000.00 ₡6,780,000.00
Casa Blanca S.A. ₡2,600,000.00 ₡338,000.00 ₡2,938,000.00
Obras del Espíritu Santo ₡1,500,000.00 ₡0.00 ₡1,500,000.00
Almacén El Verdugo ₡2,200,000.00 ₡286,000.00 ₡2,486,000.00
Cruz Roja Costarricense ₡2,725,000.00 ₡0.00 ₡2,725,000.00
Junta de Protección Social ₡3,150,000.00 ₡0.00 ₡3,150,000.00
Total ₡18,175,000.00 ₡1,404,000.00 ₡19,579,000.00
Prórrata
CAPÍTULO VI
Artículo 23.- Aplicación de tarifas reducidas.
Ejercicio N°2
Prorrata General
Ventas de enero a diciembre 2018
Cliente Monto IVA Total
Corp Supermercados Unidos ₡3,100,000.00 ₡403,000.00 ₡3,503,000.00
Bomberos de Costa Rica (NDC) ₡1,230,000.00 ₡0.00 ₡1,230,000.00
Carmen Suárez Esquivel ₡725,000.00 ₡94,250.00 ₡819,250.00
Juan Diego Flores Bustamante ₡625,000.00 ₡81,250.00 ₡706,250.00
Pipasa S.A. ₡2,600,000.00 ₡338,000.00 ₡2,938,000.00
Coca Cola FEMSA ₡2,450,000.00 ₡318,500.00 ₡2,768,500.00
INCAE ₡1,200,000.00 ₡0.00 ₡1,200,000.00
Junta Educ Liceo Cartago (SDC) ₡770,000.00 ₡0.00 ₡770,000.00
Total ₡12,700,000.00 ₡1,235,000.00 ₡13,935,000.00
Prórrata
Ingresos julio 19
Cliente Monto IVA Total
Corp Supermercados Unidos ₡1,900,000.00 ₡247,000.00 ₡2,147,000.00
Juan Castillo Rivera ₡225,000.00 ₡29,250.00 ₡254,250.00
Andrea Elizondo Roldán ₡100,000.00 ₡13,000.00 ₡113,000.00
Juan Diego Flores Bustamante ₡400,000.00 ₡52,000.00 ₡452,000.00
Ministerio de Hacienda ₡2,200,000.00 ₡0.00 ₡2,200,000.00
EARTH ₡600,000.00 ₡0.00 ₡600,000.00
RECOPE S.A. ₡1,800,000.00 ₡234,000.00 ₡2,034,000.00
Total ₡7,225,000.00 ₡575,250.00 ₡7,800,250.00
Prórrata
13% 2% Total
IVA DEVENGADO ₡191,750.00 ₡96,850.00 ₡288,600.00
IVA SOPORTADO ₡159,250.00 ₡71,460.00 ₡230,710.00
2% ₡4,842,500.00 71%
13% ₡1,475,000.00 29%
₡6,317,500.00 100%
Costo
₡ 95,052.65
₡ 95,052.65
Ejercicio N°4
Prorrata especial de tarifas reducidas para compras identificables con gastos no identificables.
Ventas de enero a diciembre 2018
Producto Monto IVA Total
Arroz y frijoles ₡1,800,000.00 ₡18,000.00 ₡1,818,000.00
Azúcar ₡1,150,000.00 ₡11,500.00 ₡1,161,500.00
Pan cuadrado integral ₡735,000.00 ₡95,550.00 ₡830,550.00
Repostería ₡520,000.00 ₡67,600.00 ₡587,600.00
Tabcin y panadol ₡895,000.00 ₡17,900.00 ₡912,900.00
Atunes en agua y sardinas ₡1,200,000.00 ₡156,000.00 ₡1,356,000.00
Helados ₡680,000.00 ₡88,400.00 ₡768,400.00
Junta Educ Esc Tres Ríos
₡700,000.00 ₡0.00 ₡700,000.00
Productos varios
Total ₡7,680,000.00 ₡454,950.00 ₡8,134,950.00
Prórrata
13% 2% 1%
IVA DEVENGADO ₡148,200.00 ₡3,500.00 ₡15,150.00
IVA SOPORTADO ₡159,250.00 ₡5,600.00 ₡13,650.00
IVA DEDUCIBLE IDENTIFICADO 13% ₡120,250.00
IVA DEDUCIBLE IDENTIFICADO 2% ₡5,600.00
IVA DEDUCIBLE IDENTIFICADO 1% ₡13,650.00
IVA DEDUCIBLE PRORRATEADO 13% ₡15,919.92
IVA DEDUCIBLE PRORRATEADO 2% ₡699.22
IVA DEDUCIBLE PRORRATEADO 1% ₡1,152.34
IVA DEDUCIBLE VENTAS CON DERECHO ₡3,554.69
TOTAL IVA DEDUCIBLE
IVA AL GASTO O COSTO
IVA A PAGAR
Total
₡166,850.00
₡178,500.00
₡120,250.00 ₡166,850.00 devengado
₡5,600.00 ₡178,500.00 soportado
₡13,650.00 ₡11,650.00 diferencia
₡15,919.92 * ₡17,673.83 costo o gasto
₡699.22 * ₡6,023.83 total a pagar
₡1,152.34 * ₡300,000.00
₡3,554.69 * 21,326.17 *
₡160,826.17
₡17,673.83
₡6,023.83
Ejercicio N°4
Prorrata especial de tarifas reducidas para compras identificables con gastos no identificables.
Ventas de enero a diciembre 2018
Producto Monto IVA Total
Arroz y frijoles ₡1,800,000.00 ₡0.00 ₡1,800,000.00
Azúcar ₡1,150,000.00 ₡0.00 ₡1,150,000.00
Pan cuadrado integral ₡735,000.00 ₡95,550.00 ₡830,550.00
Repostería ₡520,000.00 ₡67,600.00 ₡587,600.00
Tabcin y panadol ₡895,000.00 ₡17,900.00 ₡912,900.00
Atunes en agua y sardinas ₡1,200,000.00 ₡156,000.00 ₡1,356,000.00
Helados ₡680,000.00 ₡88,400.00 ₡768,400.00
Junta Educ Esc Tres Ríos
₡700,000.00 ₡0.00 ₡700,000.00
Productos varios
Total ₡7,680,000.00 ₡425,450.00 ₡8,105,450.00
Prórrata
13% 2% 1%
IVA DEVENGADO ₡148,200.00 ₡3,500.00 ₡0.00
IVA SOPORTADO ₡159,250.00 ₡5,600.00 ₡0.00
IVA DEDUCIBLE IDENTIFICADO 13% ₡120,250.00
IVA DEDUCIBLE IDENTIFICADO 2% ₡5,600.00
IVA DEDUCIBLE IDENTIFICADO 1% ₡0.00
IVA DEDUCIBLE PRORRATEADO 13% ₡15,919.92
IVA DEDUCIBLE PRORRATEADO 2% ₡699.22
IVA DEDUCIBLE PRORRATEADO 1% ₡0.00
IVA DEDUCIBLE VENTAS CON DERECHO ₡18,535.16
TOTAL IVA DEDUCIBLE
IVA AL GASTO O COSTO
IVA A PAGAR
Total
₡151,700.00 ventas
₡164,850.00 compras
₡120,250.00 ₡151,700.00 devengado
₡5,600.00 ₡164,850.00 soportado
₡0.00 ₡13,150.00 diferencia
₡15,919.92 * ₡3,845.70 costo o gasto
₡699.22 * ₡9,304.30 total a pagar
₡0.00 *
₡18,535.16 *
₡161,004.30
₡3,845.70
-₡9,304.30
Ejercicio N°5
Cálculo del IVA
Ventas de julio 2019
Producto Metros cúbicos Monto IVA
Total
IVA DEVENGADO ₡44,460.00
IVA SOPORTADO ₡0.00
₡90,400.00
₡50,000.00
₡83,620.00
₡52,000.00
₡119,780.00
₡92,660.00
₡44,000.00
₡532,460.00
Ejercicio N°6
Prorrata especial de tarifas reducidas para empresa nueva
Ventas de julio 2019
Cliente Monto IVA Total
Carlos Blanco Villalta* ₡250,000.00 ₡10,000.00 ₡260,000.00
Mario Zúñiga Calderón* ₡180,000.00 ₡7,200.00 ₡187,200.00
Ana María Duarte Duarte ₡300,000.00 ₡39,000.00 ₡339,000.00
Patricia Córdoba Salazar ₡450,000.00 ₡58,500.00 ₡508,500.00
Carmen Huertas Fuentes ₡375,000.00 ₡48,750.00 ₡423,750.00
Keylor Villalobos Fonseca* ₡175,000.00 ₡7,000.00 ₡182,000.00
Ivonne Bejarano López* ₡130,000.00 ₡5,200.00 ₡135,200.00
Total ₡1,860,000.00 ₡175,650.00 ₡2,035,650.00
*Salud
Total
IVA DEVENGADO ₡175,650.00
IVA SOPORTADO ₡120,900.00
IVA DEDUCIBLE ₡96,720.00
IVA AL GASTO O COSTO ₡24,180.00
Prórrata
13% 4% Total
IVA DEVENGADO ₡187,850.00 ₡24,800.00 ₡212,650.00
IVA SOPORTADO ₡80,600.00 ₡80,600.00
Prórrata