{"action":"created","issue":{"url":"https://api.github.com/repos/OCA/l10n-spain/issues/412","repository_url":"https://api.github.com/repos/OCA/l10n-spain","labels_url":"https://api.github.com/repos/OCA/l10n-spain/issues/412/labels{/name}","comments_url":"https://api.github.com/repos/OCA/l10n-spain/issues/412/comments","events_url":"https://api.github.com/repos/OCA/l10n-spain/issues/412/events","html_url":"https://github.com/OCA/l10n-spain/issues/412","id":195031649,"number":412,"title":"SUMINISTRO INMEDIATO DE INFORMACIÓN DEL IVA (SII) ","user":{"login":"albertgafic","id":11211423,"avatar_url":"https://avatars0.githubusercontent.com/u/11211423?v=3","gravatar_id":"","url":"https://api.github.com/users/albertgafic","html_url":"https://github.com/albertgafic","followers_url":"https://api.github.com/users/albertgafic/followers","following_url":"https://api.github.com/users/albertgafic/following{/other_user}","gists_url":"https://api.github.com/users/albertgafic/gists{/gist_id}","starred_url":"https://api.github.com/users/albertgafic/starred{/owner}{/repo}","subscriptions_url":"https://api.github.com/users/albertgafic/subscriptions","organizations_url":"https://api.github.com/users/albertgafic/orgs","repos_url":"https://api.github.com/users/albertgafic/repos","events_url":"https://api.github.com/users/albertgafic/events{/privacy}","received_events_url":"https://api.github.com/users/albertgafic/received_events","type":"User","site_admin":false},"labels":[{"id":121865775,"url":"https://api.github.com/repos/OCA/l10n-spain/labels/work%20in%20progress","name":"work 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Nuevo sistema de llevanza de los libros registro del Impuesto sobre el Valor Añadido a través de la Sede electrónica de la AEAT, mediante el suministro cuasi inmediato de los registros de facturación. \r\n\r\nInformación teórica: Real Decreto 596/2016, de 2 de diciembre: suministro inmediato de información del IVA (SII), libros registros y otras obligaciones en materia de IVA\r\nhttp://www.agenciatributaria.es/static_files/AEAT/Contenidos_Comunes/Diversos/Novedades/2015/Noviembre/Suministro_informacion_IVA.pdf\r\nhttp://www.agenciatributaria.es/static_files/AEAT/Contenidos_Comunes/La_Agencia_Tributaria/Le_Interesa/2016/bolinform_SII.pdf\r\nhttp://www.boe.es/buscar/doc.php?id=BOE-A-2016-11575\r\n\r\nInformación técnica:\r\n\r\n"},"comment":{"url":"https://api.github.com/repos/OCA/l10n-spain/issues/comments/308953738","html_url":"https://github.com/OCA/l10n-spain/issues/412#issuecomment-308953738","issue_url":"https://api.github.com/repos/OCA/l10n-spain/issues/412","id":308953738,"user":{"login":"AngelCamacho","id":11173802,"avatar_url":"https://avatars3.githubusercontent.com/u/11173802?v=3","gravatar_id":"","url":"https://api.github.com/users/AngelCamacho","html_url":"https://github.com/AngelCamacho","followers_url":"https://api.github.com/users/AngelCamacho/followers","following_url":"https://api.github.com/users/AngelCamacho/following{/other_user}","gists_url":"https://api.github.com/users/AngelCamacho/gists{/gist_id}","starred_url":"https://api.github.com/users/AngelCamacho/starred{/owner}{/repo}","subscriptions_url":"https://api.github.com/users/AngelCamacho/subscriptions","organizations_url":"https://api.github.com/users/AngelCamacho/orgs","repos_url":"https://api.github.com/users/AngelCamacho/repos","events_url":"https://api.github.com/users/AngelCamacho/events{/privacy}","received_events_url":"https://api.github.com/users/AngelCamacho/received_events","type":"User","site_admin":false},"created_at":"2017-06-16T07:23:31Z","updated_at":"2017-06-16T07:23:31Z","body":"El principio de devengo si que es verdad que se aplica en cuanto a ingresos y gastos en la fecha que se aplica. Pero como bien indican algunos contables si quieres ser fidedigno a ese principio entonces contabilizas el gasto mediante las cuentas de facturas pendientes de recibir y el gasto ya lo tienes indicado en el periodo que corresponde. Que es cuando realmente has comprado el bien o servicio.\r\n\r\nEn cuanto a la fecha de factura y fecha de recepción de lo que hablamos es  de facturas recibidas. Esta perfectamente aceptado contabilizar en fecha de recepción por dos razones:\r\n\r\n1- A nivel impositivo si corresponde a un mes ya presentado que es lo que sucedera con el SII, no hay mas remedio que contabilizarlo cuando se recibe. De hecho el impuesto al provocar que te dedudes menos IVA hacienda tan contenta.\r\n\r\n2- A nivel registro de factura, si llevas un libro de registro las facturas recibidas, las vas registrando segun las recibes con su numero de orden sequencial. Si no lo hicieras por fecha de recepción el registro no lo podrias hacer sequencialmente.\r\n\r\nEs una modesta opinión. Ee hecho algun cliente ya nos ha solicitado mas de una vez poder usar la fecha de asiento para las recibidas en vez de fecha factura."}}
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