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FACTURAS Y GESTIONES - Coggle Diagram

- - - - e.g. INVOICE WITH IVA: 1000€ + IVA (21%) = 1000 + 210
        TOTAL: 1210€ - 70€ IRPF (7%) = 1140€
    - - e.g. INVOICE WITH IVA:
        BI = BASE IMPONIBLE
        BI de 1000€ + IVA (21%) = 1000 + 210
        TOTAL: 1210€ - IRPF (7% of 1000) = 1140€
        PAYMENT RECEIVED OF: 1140€
        SPLIT AMOUNTS
        1140 - 1000 = 140€
        140€ HACIENDA SAVINGS ACCOUNT
        In addition;
        BI x 0.21 (21% IVA) + BI x 0.15 (15% IRPF)
        210 + 150 = 360 €
        360 (IVA 21% +IRPF 15%) + 140 (-IRPF 7%) = 500€
        TOTAL remaining on "WEFERENT" account: 500€
        1140 - 500 = 640€
        TOTAL sent to "SANTANDER" account: 640€
        
        CHECK CALCULATIONS BY:
        
        BI - (21% + 15%) = TOTAL ÷ BI
        = 0.64
        AND
        (IVA +IRPF 15%) + (IVA -IRPF 7%) TOTAL ÷ BI + (21% IVA)
        = 0.413
        (IVA +IRPF 15%) + (IVA -IRPF 7%) TOTAL ÷ BI + (36%)
        = 0.367
        
        (IVA +IRPF 15%) + (IVA -IRPF 7%) TOTAL ÷ PAYMENT
        = 0.438
        
        .
        
        The remaining 640€ (approx. 60%) are transferred to the "SANTANDER" savings account, which is also the account where the costs of the "CUOTA DE AUTONOMO" (80€), and "ASESOR FEE" (50€) are covered.
        
        THIS IS A FIXED CHARGE OF 130€ PER MONTH WHICH SHOULD BE MONITORED TO ENSURE THE PROFIT COVERS THE MONTHLY LICENSING AND ACCOUNTANT COSTS.
        IN ADDITION, PURCHASES RELATED TO THE DECLARED PROFESSION’S "GASTOS", SHOULD BE PURCHASED THROUGH THE "SANTANDER" ACCOUNT.