diff --git a/db/routines/vn/functions/intrastat_estimateNet.sql b/db/routines/vn/functions/intrastat_estimateNet.sql
new file mode 100644
index 000000000..350cb788a
--- /dev/null
+++ b/db/routines/vn/functions/intrastat_estimateNet.sql
@@ -0,0 +1,32 @@
+DELIMITER $$
+CREATE OR REPLACE DEFINER=`root`@`localhost` FUNCTION `vn`.`intrastat_estimateNet`(
+	vSelf INT,
+	vStems INT
+)
+	RETURNS double
+	DETERMINISTIC
+BEGIN
+/**
+* Calcula un valor neto estimado en función de 
+* datos históricos de facturas intrastat.
+*
+* @param vSelf Id de intrastat
+* @param vStems Número de unidades
+* @return vNet
+*/
+	DECLARE vNet DOUBLE;
+
+	SELECT ROUND(vStems / (SUM(average) / COUNT(average)), 2) INTO vNet
+		FROM (
+			SELECT *, stems / net average
+				FROM invoiceInIntrastat
+				WHERE intrastatFk = vSelf
+					AND net
+					AND stems > 0
+				ORDER BY dated DESC
+				LIMIT 20
+		) sub;
+
+	RETURN vNet/2;
+END$$
+DELIMITER ;
\ No newline at end of file
diff --git a/db/routines/vn2008/functions/intrastat_neto.sql b/db/routines/vn2008/functions/intrastat_neto.sql
deleted file mode 100644
index 34e01de8c..000000000
--- a/db/routines/vn2008/functions/intrastat_neto.sql
+++ /dev/null
@@ -1,20 +0,0 @@
-DELIMITER $$
-CREATE OR REPLACE DEFINER=`root`@`localhost` FUNCTION `vn2008`.`intrastat_neto`(intINSTRASTAT INTEGER,intUNIDADES INTEGER)
-	RETURNS double
-	DETERMINISTIC
-BEGIN
-
-	DECLARE n DOUBLE;
-
-	SELECT ROUND(intUNIDADES / (SUM(MEDIA) / COUNT(media)), 2) INTO n FROM
-		(SELECT *, unidades / neto MEDIA
-			FROM intrastat_data
-		WHERE intrastat_id = intINSTRASTAT AND neto
-				AND unidades > 0
-		ORDER BY odbc_date DESC
-		LIMIT 20) t;
-	-- JGF 01/06 per a evitar Kg en negatiu
-	RETURN n/2;
-
-END$$
-DELIMITER ;