Ejercicio N°1

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

Op con derecho a crédito ₡18,175,000

100.00%
Operaciones Totales ₡18,175,000

Ingresos julio 19 Monto IVA DEVENGADO Total

Almacén El Verdugo ₡1,200,000.00 ₡156,000.00 ₡1,356,000.00
Centro Comercial La Unión ₡780,000.00 ₡101,400.00 ₡881,400.00
Taller RyT ₡260,000.00 ₡33,800.00 ₡293,800.00
Clínica Paraíso ₡1,100,000.00 ₡143,000.00 ₡1,243,000.00
Total ₡3,340,000.00 ₡434,200.00 ₡3,774,200.00

Gastos julio 19 Monto IVA SOPORTADO Total

Cía Nacional de Fuerza y Luz ₡450,000.00 ₡58,500.00 ₡508,500.00
Alquiler ₡500,000.00 ₡65,000.00 ₡565,000.00
Servicio telefónico ₡220,000.00 ₡28,600.00 ₡248,600.00
Total ₡1,170,000.00 ₡152,100.00 ₡1,322,100.00

IVA DEVENGADO ₡434,200.00 IVA -Ventas (cobrado)

IVA SOPORTADO ₡152,100.00
IVA DEDUCIBLE ₡152,100.00
IVA AL GASTO O COSTO ₡0.00

IVA A PAGAR ₡282,100.00

 REGLAMENTO
incluidas en los numerales
15), 17), 18), 19), 24), 32),
33) y 34) del artículo 8 de la
Ley, y en el tanto estas
entidades cumplan con los
requisitos que se
establezcan por la Dirección
General de Hacienda para
conceder la autorización de
exención en sus
adquisiciones. h. Las
operaciones con
diplomáticos en aplicación
del principio de
reciprocidad.

CAPÍTULO IV EXENCIONES Y NO SUJECIONES Artículo 11.- Exenciones.

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

Op con derecho a crédito ₡12,700,000.00

100.00%
Operaciones Totales ₡12,700,000.00

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

Gastos julio 19 Monto IVA Total

Gastos de capacitación ₡2,000,000.00 ₡260,000.00 ₡2,260,000.00
Alquiler del local ₡550,000.00 ₡71,500.00 ₡621,500.00
Cía Nacional de Fuerza y Luz ₡270,000.00 ₡35,100.00 ₡305,100.00
Servicio Telefónico ₡1,250,000.00 ₡162,500.00 ₡1,412,500.00
Servicio de seguridad ₡150,000.00 ₡19,500.00 ₡169,500.00
Total ₡4,220,000.00 ₡548,600.00 ₡4,768,600.00

IVA DEVENGADO ₡575,250.00

IVA SOPORTADO ₡548,600.00
IVA DEDUCIBLE ₡548,600.00
IVA AL GASTO O COSTO ₡0.00

IVA A PAGAR ₡26,650.00

 Ejercicio N°3
Prorrata especial de tarifas reducidas para compras identificables con gastos no identificables.
Ventas de enero a diciembre 2018
Ventas Monto IVA Total
Pastillas (2%) ₡9,250,000.00 ₡185,000.00 ₡9,435,000.00
Inyecciones (2%) ₡3,200,000.00 ₡64,000.00 ₡3,264,000.00
Cremas ₡4,000,000.00 ₡520,000.00 ₡4,520,000.00
Galletas y chocolates ₡1,200,000.00 ₡156,000.00 ₡1,356,000.00
Total ₡17,650,000.00 ₡925,000.00 ₡18,575,000.00

Prórrata

Ventas gravadas 13% ₡5,200,000.00 29.46% 3.83%

Ventas gravadas 2% ₡12,450,000.00 70.54% 1.41%
Total ₡17,650,000.00 100.00% 5.24%

Ventas julio 2019 Monto IVA Total

Pastillas (2%) ₡3,540,000.00 ₡70,800.00 ₡3,610,800.00
Inyecciones (2%) ₡1,302,500.00 ₡26,050.00 ₡1,328,550.00
Cremas ₡850,000.00 ₡110,500.00 ₡960,500.00
Galletas y chocolates ₡625,000.00 ₡81,250.00 ₡706,250.00
Total ₡6,317,500.00 ₡288,600.00 ₡6,606,100.00

Gastos julio 19 Monto IVA Total

Pastillas (2%) ₡2,498,000.00 ₡49,960.00 ₡2,547,960.00
Inyecciones (2%) ₡1,075,000.00 ₡21,500.00 ₡1,096,500.00
Cremas ₡475,000.00 ₡61,750.00 ₡536,750.00
Servicio de contabilidad ₡250,000.00 ₡32,500.00 ₡282,500.00
Alquiler ₡500,000.00 ₡65,000.00 ₡565,000.00
Total ₡4,798,000.00 ₡230,710.00 ₡5,028,710.00

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

IVA DEDUCIBLE IDENTIFICADO 13% ₡61,750.00 ₡61,750.00

IVA DEDUCIBLE IDENTIFICADO 2% ₡71,460.00 ₡71,460.00

IVA DEDUCIBLE PRORRATEADO 13% ₡28,725.21 ₡28,725.21

IVA DEDUCIBLE PRORRATEADO 2% ₡10,580.74 ₡10,580.74
TOTAL IVA DEDUCIBLE ₡172,515.95
IVA AL GASTO O COSTO ₡58,194.05

IVA A PAGAR ₡116,084.05

no identificables.

2% ₡4,842,500.00 71%
13% ₡1,475,000.00 29%
₡6,317,500.00 100%

VENTAS 13% Nueva Base Creditos

2% ₡3,573,000.00 29.46% ₡1,052,605.80 ₡21,052.12
13% ₡1,225,000.00 29.46% ₡360,885.00 ₡46,915.05
₡67,967.17

VENTAS 2% Nueva Base Creditos

2% ₡3,573,000.00 70.54% ₡2,520,394.20 ₡50,407.88
13% ₡1,225,000.00 70.54% ₡864,115.00 ₡17,282.30
₡67,690.18

IVA DEVENGADO ₡288,600.00

IVA SOPORTADO ₡230,710.00
IVA DEDUCIBLE ₡ 135,657.35
IVA AL COSTO ₡ 95,052.65
IVA A PAGAR ₡ 152,942.65
Costo

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

Ventas gravadas 13% ₡3,135,000.00 40.82% 5.31%

Ventas gravadas 2% ₡895,000.00 11.65% 0.23%
Ventas gravadas 1% ₡2,950,000.00 38.41% 0.38%
Ventas exentas con derecho a crédito ₡700,000.00 9.11% 1.18%
Ventas exentas sin derecho a crédito ₡0.00 0.00% 0.00%
Total ₡7,680,000.00 100.00% 7.11%

Ventas julio 2019 Monto IVA Total

Arroz y frijoles ₡975,000.00 ₡9,750.00 ₡984,750.00
Azúcar ₡540,000.00 ₡5,400.00 ₡545,400.00
Pan cuadrado integral ₡450,000.00 ₡58,500.00 ₡508,500.00
Repostería ₡200,000.00 ₡26,000.00 ₡226,000.00
Tabcin y panadol ₡175,000.00 ₡3,500.00 ₡178,500.00
Atunes en agua y sardinas ₡250,000.00 ₡32,500.00 ₡282,500.00
Helados ₡240,000.00 ₡31,200.00 ₡271,200.00
Total ₡2,830,000.00 ₡166,850.00 ₡2,996,850.00

Compra o gasto julio 2019 Monto IVA Total

Arroz y frijoles ₡750,000.00 ₡7,500.00 ₡757,500.00
Azúcar ₡615,000.00 ₡6,150.00 ₡621,150.00
Pan cuadrado integral ₡325,000.00 ₡42,250.00 ₡367,250.00
Tabcin y panadol ₡280,000.00 ₡5,600.00 ₡285,600.00
Atunes en agua y sardinas ₡600,000.00 ₡78,000.00 ₡678,000.00
Servicios contables ₡300,000.00 ₡39,000.00 ₡339,000.00
Alquiler (pyme) ₡850,000.00 ₡0.00 ₡850,000.00
Total ₡3,720,000.00 ₡178,500.00 ₡3,898,500.00

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

Ventas gravadas 13% ₡3,135,000.00 40.82% 5.31%

Ventas gravadas 2% ₡895,000.00 11.65% 0.23%
Ventas gravadas 1% ₡0.00 0.00% 0.00%
Ventas exentas con derecho a crédito ₡3,650,000.00 47.53% 6.18%
Ventas exentas sin derecho a crédito ₡0.00 0.00% 0.00%
Total ₡7,680,000.00 100.00% 11.72%

Ventas julio 2019 Monto IVA Total

Arroz y frijoles ₡975,000.00 ₡0.00 ₡975,000.00
Azúcar ₡540,000.00 ₡0.00 ₡540,000.00
Pan cuadrado integral ₡450,000.00 ₡58,500.00 ₡508,500.00
Repostería ₡200,000.00 ₡26,000.00 ₡226,000.00
Tabcin y panadol ₡175,000.00 ₡3,500.00 ₡178,500.00
Atunes en agua y sardinas ₡250,000.00 ₡32,500.00 ₡282,500.00
Helados ₡240,000.00 ₡31,200.00 ₡271,200.00
Total ₡2,830,000.00 ₡151,700.00 ₡2,981,700.00

Compra o gasto julio 2019 Monto IVA Total

Arroz y frijoles ₡750,000.00 ₡0.00 ₡750,000.00
Azúcar ₡615,000.00 ₡0.00 ₡615,000.00
Pan cuadrado integral ₡325,000.00 ₡42,250.00 ₡367,250.00
Tabcin y panadol ₡280,000.00 ₡5,600.00 ₡285,600.00
Atunes en agua y sardinas ₡600,000.00 ₡78,000.00 ₡678,000.00
Servicios contables ₡300,000.00 ₡39,000.00 ₡339,000.00
Alquiler (pyme) ₡850,000.00 ₡0.00 ₡850,000.00
Total ₡3,720,000.00 ₡164,850.00 ₡3,884,850.00

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

Juan Azofeifa Castro 40 ₡80,000.00 ₡10,400.00

Laura Benavidez Suárez 25 ₡50,000.00 ₡0.00
María Jiménez Molina 37 ₡74,000.00 ₡9,620.00
Luis Guillén Torres 26 ₡52,000.00 ₡0.00
Carlos Mora Esquivel 53 ₡106,000.00 ₡13,780.00
Cristobal Arroyo Acuña 41 ₡82,000.00 ₡10,660.00
Karen Bermúdez Vargas 22 ₡44,000.00 ₡0.00
Total ₡488,000.00 ₡44,460.00

Gastos Monto IVA Total

Mantenimiento de tuberías ₡200,000.00 ₡0.00 ₡200,000.00
Servicios públicos ₡125,000.00 ₡0.00 ₡125,000.00
Servicios contables ₡150,000.00 ₡0.00 ₡150,000.00
Total ₡475,000.00 ₡0.00 ₡475,000.00

Total
IVA DEVENGADO ₡44,460.00
IVA SOPORTADO ₡0.00

IVA A PAGAR ₡44,460.00

 Total

₡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

Gastos Monto IVA Total

Alquiler ₡500,000.00 ₡65,000.00 ₡565,000.00
Servicios públicos ₡230,000.00 ₡29,900.00 ₡259,900.00
Servicios contables ₡200,000.00 ₡26,000.00 ₡226,000.00
Planilla ₡300,000.00 ₡0.00 ₡300,000.00
Total ₡1,230,000.00 ₡120,900.00 ₡1,350,900.00

Total
IVA DEVENGADO ₡175,650.00
IVA SOPORTADO ₡120,900.00
IVA DEDUCIBLE ₡96,720.00
IVA AL GASTO O COSTO ₡24,180.00

IVA A PAGAR ₡78,930.00

REGLAMENTO
Transitorio V.-

A falta de información para calcular esta proporción, el

contribuyente deberá estimar los porcentajes de acuerdo a sus
proyecciones.
proporción, el
tajes de acuerdo a sus
 Ejercicio N°7
Prorrata especial de tarifas reducidas para gastos no identificables de empresas de servicios
Servicios de enero a diciembre 2018
Servicio Monto IVA Total
Atención de pacientes por depresión ₡1,500,000.00 ₡60,000.00 ₡1,560,000.00
Elaboración de pruebas psicométricas ₡1,600,000.00 ₡208,000.00 ₡1,808,000.00
Exámenes psicológicos para licencia ₡1,200,000.00 ₡156,000.00 ₡1,356,000.00
Atención de pacientes por ansiedad ₡975,000.00 ₡39,000.00 ₡1,014,000.00
Atención psicológica de parejas ₡1,020,000.00 ₡132,600.00 ₡1,152,600.00
Atención psicológica grupal ₡850,000.00 ₡110,500.00 ₡960,500.00
Total ₡7,145,000.00 ₡706,100.00 ₡7,851,100.00

Prórrata

Ventas gravadas 13% ₡4,670,000.00 65.36% 8.50%

Ventas gravadas 4% ₡2,475,000.00 34.64% 1.39%
Total ₡7,145,000.00 100.00% 9.88%

Servicios julio 2019 Monto IVA Total

Atención de pacientes por depresión ₡300,000.00 ₡12,000.00 ₡312,000.00
Elaboración de pruebas psicométricas ₡450,000.00 ₡58,500.00 ₡508,500.00
Exámenes psicológicos para licencia ₡360,000.00 ₡46,800.00 ₡406,800.00
Atención de pacientes por ansiedad ₡320,000.00 ₡12,800.00 ₡332,800.00
Atención psicológica de parejas ₡400,000.00 ₡52,000.00 ₡452,000.00
Atención psicológica grupal ₡235,000.00 ₡30,550.00 ₡265,550.00
Total ₡2,065,000.00 ₡212,650.00 ₡2,277,650.00

Gastos julio 2019 Monto IVA Total

Luz ₡85,000.00 ₡11,050.00 ₡96,050.00
Agua ₡55,000.00 ₡7,150.00 ₡62,150.00
Teléfono ₡80,000.00 ₡10,400.00 ₡90,400.00
Alquiler ₡250,000.00 ₡32,500.00 ₡282,500.00
Servicios contables ₡150,000.00 ₡19,500.00 ₡169,500.00
Total ₡620,000.00 ₡80,600.00 ₡700,600.00

13% 4% Total
IVA DEVENGADO ₡187,850.00 ₡24,800.00 ₡212,650.00
IVA SOPORTADO ₡80,600.00 ₡80,600.00

IVA DEDUCIBLE PRORRATEADO 13% ₡52,680.48 ₡52,680.48

IVA DEDUCIBLE PRORRATEADO 2% ₡8,590.62 ₡8,590.62
TOTAL IVA DEDUCIBLE ₡61,271.10
IVA AL GASTO O COSTO ₡19,328.90

IVA A PAGAR ₡151,378.90

 Ejercicio N°8
Prorrata General
Alquileres de enero a diciembre 2018
Inquilino Monto IVA Total
Pipasa S.A. ₡18,000,000.00 ₡2,340,000.00 ₡20,340,000.00
Juan Flores Núñez (pyme) ₡6,300,000.00 ₡0.00 ₡6,300,000.00
La Santa Julia S.A. (pyme) ₡7,200,000.00 ₡0.00 ₡7,200,000.00
Hidraúlica Automotriz S.A. ₡11,700,000.00 ₡1,521,000.00 ₡13,221,000.00
Family Pizza S.A. ₡14,400,000.00 ₡1,872,000.00 ₡16,272,000.00
Vásquez Solano Jennifer ₡10,200,000.00 ₡1,326,000.00 ₡11,526,000.00
Total ₡67,800,000.00 ₡7,059,000.00 ₡74,859,000.00

Prórrata

Op con derecho a crédito ₡67,800,000

100.00%
Operaciones Totales ₡67,800,000

Inquilino Monto IVA Total

Pipasa S.A. ₡1,500,000.00 ₡195,000.00 ₡1,695,000.00
Juan Flores Núñez (pyme) ₡525,000.00 ₡0.00 ₡525,000.00
La Santa Julia S.A. (pyme) ₡600,000.00 ₡0.00 ₡600,000.00
Hidraúlica Automotriz S.A. ₡975,000.00 ₡126,750.00 ₡1,101,750.00
Family Pizza S.A. ₡1,200,000.00 ₡156,000.00 ₡1,356,000.00
Vásquez Solano Jennifer ₡850,000.00 ₡110,500.00 ₡960,500.00
Total ₡5,650,000.00 ₡588,250.00 ₡6,238,250.00

Gastos julio 2019 Monto IVA Total

Luz ₡225,000.00 ₡29,250.00 ₡254,250.00
Agua ₡145,000.00 ₡18,850.00 ₡163,850.00
Teléfono ₡175,000.00 ₡22,750.00 ₡197,750.00
Papelería y suministros ₡166,000.00 ₡21,580.00 ₡187,580.00
Servicios contables ₡150,000.00 ₡19,500.00 ₡169,500.00
Total ₡861,000.00 ₡111,930.00 ₡972,930.00

IVA DEVENGADO ₡588,250.00

IVA SOPORTADO ₡111,930.00
IVA DEDUCIBLE ₡111,930.00
IVA AL GASTO O COSTO ₡0.00

IVA A PAGAR ₡476,320.00