{"id":9072,"date":"2018-12-21T08:00:00","date_gmt":"2018-12-21T07:00:00","guid":{"rendered":"https:\/\/tugesto.com\/blog\/?p=9072"},"modified":"2024-05-17T13:06:48","modified_gmt":"2024-05-17T11:06:48","slug":"que-es-la-base-imponible-y-como-se-calcula","status":"publish","type":"post","link":"https:\/\/tugesto.com\/blog\/que-es-la-base-imponible-y-como-se-calcula\/","title":{"rendered":"\u00bfQu\u00e9 es y c\u00f3mo se calcula la base imponible?"},"content":{"rendered":"\t\t
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Cuando un aut\u00f3nomo se gestiona su propia contabilidad, es importante que conozca con detalle qu\u00e9 es y c\u00f3mo se calcula la base imponible.<\/p>

La base imponible es un concepto que no siempre est\u00e1 del todo claro<\/strong>, por eso hoy te explicamos todo lo necesario para que puedas contabilizar tus facturas en un abrir y cerrar de ojos<\/strong>.<\/p>

\"Requisitos<\/a><\/p>

Qu\u00e9 es la base imponible<\/h2>

La base imponible es la suma de todos los importes que figuran en la factura.<\/strong> Es decir, los precios de los productos o servicios sin tener en cuenta impuestos. O lo que es lo mismo, es la cantidad que nosotros vamos a ganar realmente<\/strong> (sin tener en cuenta impuestos indirectos), ya que los impuestos aplicables (IVA, Retenciones, etc.) ser\u00e1n fianzas entregadas a nuestra cuenta para que posteriormente se las entregaremos a Hacienda<\/a>.<\/p>

A esta base imponible debes aplicarle el tipo de IVA correspondiente a la operaci\u00f3n y la retenci\u00f3n (en el caso de que est\u00e9s obligado a ello). Para obtener el total<\/strong> de la factura, has de sumar la base imponible con el IVA y restarle el importe de la retenci\u00f3n<\/strong>.<\/p>

Con esto obtendremos el total que nos tendr\u00e1n que pagar (este no ser\u00e1 el total que ganaremos, como hemos mencionado anteriormente, sino el total cobrado)
Si quieres refrescar alg\u00fan concepto del IVA consulta Parte II: \u00bfEn qu\u00e9 consiste la autoliquidaci\u00f3n de IVA? <\/em><\/a><\/p>

C\u00f3mo se calcula la base imponible: ejemplo pr\u00e1ctico<\/h2>

Vamos a ponernos en situaci\u00f3n.<\/p>

Soy un aut\u00f3nomo que trabaja por cuenta propia y emito una factura a mi cliente. Figuremos que el servicio ha sido por valor de 1.000\u20ac. El tipo de retenci\u00f3n que vamos a aplicar por nuestros servicios es del 7%, por lo que la base imponible ser\u00e1 de 1.000\u20ac (utilizamos datos ficticios para evitar los datos personales).<\/p>

Sobre esta base calcularemos el IVA del 21%, por lo que la cuota ser\u00e1 de 210\u20ac (esta cantidad es el resultado de multiplicar la base imponible por el tipo de IVA).<\/p>

Por lo tanto, el importe de la retenci\u00f3n ser\u00e1 de 70 \u20ac (cantidad resultante de multiplicar la base imponible por el porcentaje de retenci\u00f3n).<\/p>

Como resultado, el total de la factura ser\u00e1 1.140\u20ac (1.000+210-70). \u00bfF\u00e1cil verdad?<\/strong><\/p>

La base imponible en una plantilla de factura<\/h2>

La base imponible aparece siempre en la factura desglosada por tipos impositivos<\/strong>, tal y como indica la normativa de facturaci\u00f3n. A partir de esta plantilla se puede calcular la cuota tributaria correspondiente y el importe final de los productos o servicios.<\/p>

Si adem\u00e1s tambi\u00e9n dudas para calcular el IVA y el IRPF en tus facturas tal vez este post pueda ayudarte<\/em><\/a> as\u00ed como conocer la Ley General Tributaria vigente.<\/p>

Comienza a facturar con tugesto<\/h2>

Nuestro programa de facturaci\u00f3n<\/a> se encargar\u00e1 de automatizar todo eso. \u00a1Ah, y tambi\u00e9n env\u00eda facturas electr\u00f3nicas! Para utilizarlo solo tienes que registrarte, elegir tu plan y empezar a facturar de la manera m\u00e1s profesional y sencilla.<\/p>

\u00a1Prueba nuestro programa de contabilidad y qu\u00e9date con la boca abierta!<\/strong><\/p>

\"Tarifa<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Cuando un aut\u00f3nomo se gestiona su propia contabilidad, es importante que conozca con detalle qu\u00e9 es y c\u00f3mo se calcula la base imponible. La base imponible es un concepto que no siempre est\u00e1 del todo claro, por eso hoy te explicamos todo lo necesario para que puedas contabilizar tus facturas en un abrir y cerrar […]<\/p>\n","protected":false},"author":12,"featured_media":9075,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","content-type":"","footnotes":""},"categories":[14],"tags":[36,38],"ppma_author":[1498],"class_list":["post-9072","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad-y-fiscal","tag-autonomos","tag-pymes"],"yoast_head":"\n\u00bfQu\u00e9 es y c\u00f3mo se calcula la base imponible? | tugesto<\/title>\n<meta name=\"description\" content=\"Si la base imponible de una factura se te atraganta, te explicamos con un ejemplo pr\u00e1ctico qu\u00e9 es y c\u00f3mo se calcula la base imponible\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tugesto.com\/blog\/que-es-la-base-imponible-y-como-se-calcula\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfQu\u00e9 es y c\u00f3mo se calcula la base imponible? | tugesto\" \/>\n<meta property=\"og:description\" content=\"Si la base imponible de una factura se te atraganta, te explicamos con un ejemplo pr\u00e1ctico qu\u00e9 es y c\u00f3mo se calcula la base imponible\" \/>\n<meta property=\"og:url\" content=\"https:\/\/tugesto.com\/blog\/que-es-la-base-imponible-y-como-se-calcula\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog: \u00a1Aprende a emprender! | tugesto\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/tugesto\/\" \/>\n<meta property=\"article:published_time\" content=\"2018-12-21T07:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-17T11:06:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/tugesto.com\/blog\/wp-content\/uploads\/2018\/12\/calcular_baseimponible_asesores.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"429\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"David Fern\u00e1ndez\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"David Fern\u00e1ndez\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/tugesto.com\\\/blog\\\/que-es-la-base-imponible-y-como-se-calcula\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/tugesto.com\\\/blog\\\/que-es-la-base-imponible-y-como-se-calcula\\\/\"},\"author\":{\"name\":\"David Fern\u00e1ndez\",\"@id\":\"https:\\\/\\\/tugesto.com\\\/blog\\\/#\\\/schema\\\/person\\\/737f4a72f2e3855c9e8df888851bfef9\"},\"headline\":\"\u00bfQu\u00e9 es y c\u00f3mo se calcula la base imponible?\",\"datePublished\":\"2018-12-21T07:00:00+00:00\",\"dateModified\":\"2024-05-17T11:06:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/tugesto.com\\\/blog\\\/que-es-la-base-imponible-y-como-se-calcula\\\/\"},\"wordCount\":519,\"commentCount\":2,\"publisher\":{\"@id\":\"https:\\\/\\\/tugesto.com\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/tugesto.com\\\/blog\\\/que-es-la-base-imponible-y-como-se-calcula\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/tugesto.com\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/12\\\/calcular_baseimponible_asesores.jpeg\",\"keywords\":[\"aut\u00f3nomos\",\"pymes\"],\"articleSection\":[\"Contabilidad y Fiscal\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/tugesto.com\\\/blog\\\/que-es-la-base-imponible-y-como-se-calcula\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/tugesto.com\\\/blog\\\/que-es-la-base-imponible-y-como-se-calcula\\\/\",\"url\":\"https:\\\/\\\/tugesto.com\\\/blog\\\/que-es-la-base-imponible-y-como-se-calcula\\\/\",\"name\":\"\u00bfQu\u00e9 es y c\u00f3mo se calcula la base imponible? 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