Author: |
Tecnativa, Odoo Community Association (OCA) |
License: |
AGPL-3 |
Branch: |
15.0 |
Repository: |
aurestic/l10n-spain |
Dependencies: |
l10n_es |
Languages: |
HTML (404, 38.2%),
PO File (17, 1.6%),
Python (17, 1.6%),
XML (495, 46.8%),
and
reStructuredText (125, 11.8%) |
Other branches: |
10.0,
11.0,
11.0-backup,
12.0,
13.0,
14.0,
16.0,
2021_04_08/AGL-700,
8.0,
8.0-add-l10n_es_igic,
8.0-fix-l10n_es_partner,
8.0-fix_compute_singleton_without_update,
8.0-fix_period_field,
8.0-l10n_es_aeat_mod340-fix_reference_required,
8.0-l10n_es_aeat_sii,
8.0-l10n_es_facturae,
8.0-mod-303-exonerated-390,
and
9.0 |
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<h1 class="title">Retenciones IRNR (No residentes)</h1>
<p><a class="reference external" href="https://odoo-community.org/page/development-status"><img alt="Mature" src="https://img.shields.io/badge/maturity-Mature-brightgreen.png" /></a> <a class="reference external" href="http://www.gnu.org/licenses/agpl-3.0-standalone.html"><img alt="License: AGPL-3" src="https://img.shields.io/badge/licence-AGPL--3-blue.png" /></a> <a class="reference external" href="https://github.com/OCA/l10n-spain/tree/15.0/l10n_es_irnr"><img alt="OCA/l10n-spain" src="https://img.shields.io/badge/github-OCA%2Fl10n--spain-lightgray.png?logo=github" /></a> <a class="reference external" href="https://translation.odoo-community.org/projects/l10n-spain-15-0/l10n-spain-15-0-l10n_es_irnr"><img alt="Translate me on Weblate" src="https://img.shields.io/badge/weblate-Translate%20me-F47D42.png" /></a> <a class="reference external" href="https://runbot.odoo-community.org/runbot/189/15.0"><img alt="Try me on Runbot" src="https://img.shields.io/badge/runbot-Try%20me-875A7B.png" /></a></p>
<p>IRNR: Impuesto sobre la Renta de no Residentes sin establecimiento permanente.
Añade los impuestos y posiciones fiscales para permitir realizar la retención
IRPF de no residentes.</p>
<p>La legislación vigente (2015) nos obliga a realizar las siguientes retenciones:</p>
<ul class="simple">
<li>Hasta el 31/12/2006 : 25% -> No es necesario por estar obsoleto</li>
<li>Del 2007 al 2011: 24% -> No es necesario por estar obsoleto</li>
<li>Del 2012 al 2014: 24,75% -> Necesario para migraciones, aplicable a todos los no residentes</li>
<li>2015 (Hasta 11/07/2015): 20% UE, 24% no-UE</li>
<li>2015 (Desde 12/07/2015): 19,50% UE, 24% no-UE</li>
<li>2016: 19% UE, 24% no-UE</li>
</ul>
<p>El módulo incluye únicamente los impuestos para el 2016 en adelante.</p>
<a name="referencias"></a>
<h2>Referencias</h2>
<ul class="simple">
<li><a class="reference external" href="https://www.agenciatributaria.es/AEAT.internet/Inicio/La_Agencia_Tributaria/Campanas/_Campanas_/Fiscalidad_de_no_residentes/_Impuesto_sobre_la_Renta_de_no_residentes_/Sin_establecimiento_permanente/_INFORMACION/Informacion_General/Cuestiones_basicas_sobre_tributacion/Rentas_obtenidas_sin_establecimiento_permanente__Tipos_de_gravamen.shtml">AEAT - Rentas obtenidas sin establecimiento permanente. Tipos de gravamen</a></li>
</ul>
<p><strong>Table of contents</strong></p>
<div class="contents local topic" id="contents">
<ul class="simple">
<li><a class="reference internal" href="#configuration" id="id1">Configuration</a></li>
<li><a class="reference internal" href="#usage" id="id2">Usage</a></li>
<li><a class="reference internal" href="#known-issues-roadmap" id="id3">Known issues / Roadmap</a></li>
<li><a class="reference internal" href="#bug-tracker" id="id4">Bug Tracker</a></li>
<li><a class="reference internal" href="#credits" id="id5">Credits</a><ul>
<li><a class="reference internal" href="#authors" id="id6">Authors</a></li>
<li><a class="reference internal" href="#contributors" id="id7">Contributors</a></li>
<li><a class="reference internal" href="#maintainers" id="id8">Maintainers</a></li>
</ul>
</li>
</ul>
</div>
<a name="configuration"></a>
<h3><a class="toc-backref" href="#id1">Configuration</a></h3>
<p>Este addon añade los impuestos, códigos de impuestos y posiciones fiscales a
las siguientes plantillas:</p>
<ul class="simple">
<li>PGCE entidades sin ánimo de lucro 2008</li>
<li>PGCE PYMEs 2008</li>
<li>PGCE completo 2008</li>
</ul>
<p>Para aplicar los cambios al plan contable que tengamos configurado en nuestra
compañía es posible que sea necesario instalar el addon
'OCA/account-financial-tools/account_chart_update' y actualizar:</p>
<ul class="simple">
<li>Impuestos</li>
<li>Códigos de impuestos</li>
<li>Posiciones fiscales</li>
</ul>
<a name="usage"></a>
<h3><a class="toc-backref" href="#id2">Usage</a></h3>
<p>Las posiciones fiscales que nos añade este addon nos permiten:</p>
<ul class="simple">
<li>Como empresa que recibe una factura de un autónomo no residente (UE):</li>
</ul>
<p>Asignar al autónomo la posición fiscal por ejemplo
'Retención IRPF No residentes UE 19%'. Por lo tanto, al crear una factura de
proveedor de ese autónomo se aplicará la retencion del 19% a todas las líneas
de la factura.</p>
<ul class="simple">
<li>Como autónomo no residente que emite una factura a todos sus clientes (UE):</li>
</ul>
<p>Asignar a todos los clientes que tienen una posición fiscal 'Régimen Nacional'
la posición fiscal 'Retención IRPF No residentes UE 19%'. Por lo tanto,
al crear una factura a un cliente se aplique la retención del 19% a todas
las líneas de la factura.</p>
<a name="known-issues-roadmap"></a>
<h3><a class="toc-backref" href="#id3">Known issues / Roadmap</a></h3>
<ul class="simple">
<li>El apartado <em>II. Rentas no sometidas a retención / ingreso a cuenta</em>, no
se rellena por el momento con ninguna base procedente de las ventas intra o
extra comunitarias.</li>
</ul>
<a name="bug-tracker"></a>
<h3><a class="toc-backref" href="#id4">Bug Tracker</a></h3>
<p>Bugs are tracked on <a class="reference external" href="https://github.com/OCA/l10n-spain/issues">GitHub Issues</a>.
In case of trouble, please check there if your issue has already been reported.
If you spotted it first, help us smashing it by providing a detailed and welcomed
<a class="reference external" href="https://github.com/OCA/l10n-spain/issues/new?body=module:%20l10n_es_irnr%0Aversion:%2015.0%0A%0A**Steps%20to%20reproduce**%0A-%20...%0A%0A**Current%20behavior**%0A%0A**Expected%20behavior**">feedback</a>.</p>
<p>Do not contact contributors directly about support or help with technical issues.</p>
<a name="credits"></a>
<h3><a class="toc-backref" href="#id5">Credits</a></h3>
<a name="authors"></a>
<h4><a class="toc-backref" href="#id6">Authors</a></h4>
<ul class="simple">
<li>Tecnativa</li>
</ul>
<a name="contributors"></a>
<h4><a class="toc-backref" href="#id7">Contributors</a></h4>
<ul class="simple">
<li><a class="reference external" href="https://www.tecnativa.com">Tecnativa</a>:<ul>
<li>Antonio Espinosa</li>
<li>Pedro M. Baeza</li>
<li>Ernesto Tejeda</li>
<li>João Marques</li>
</ul>
</li>
<li><a class="reference external" href="http://www.acysos.com">Acysos</a>:<ul>
<li>Ignacio Ibeas</li>
</ul>
</li>
</ul>
<a name="maintainers"></a>
<h4><a class="toc-backref" href="#id8">Maintainers</a></h4>
<p>This module is maintained by the OCA.</p>
<a class="reference external image-reference" href="https://odoo-community.org"><img alt="Odoo Community Association" src="https://odoo-community.org/logo.png" /></a>
<p>OCA, or the Odoo Community Association, is a nonprofit organization whose
mission is to support the collaborative development of Odoo features and
promote its widespread use.</p>
<p>This module is part of the <a class="reference external" href="https://github.com/OCA/l10n-spain/tree/15.0/l10n_es_irnr">OCA/l10n-spain</a> project on GitHub.</p>
<p>You are welcome to contribute. To learn how please visit <a class="reference external" href="https://odoo-community.org/page/Contribute">https://odoo-community.org/page/Contribute</a>.</p>