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sobre la gestion de facturas: recepcion, aprobacion y pago de facturas de proveedores con menos trabajo manual.","a2c58a16-f495-475f-951f-05171468aae4","facturas","es/blog/topic/facturas",-530,[],176456153,"af2726b3-27fb-42ea-8a1d-7ab712b95c87","2022-11-02T15:24:39.815Z",[],"blog/topic/facturas",[165,166,167],{"path":163,"name":25,"lang":37,"published":25},{"path":163,"name":25,"lang":39,"published":25},{"path":163,"name":25,"lang":32,"published":25},{"type":116,"content":169},[170,175,182,206,220,226,232,237,251,340,354,359,372,377,382,387,392,409,418,427,436,453,458,463,468,473,478,499,504,509,515],{"type":119,"attrs":171,"content":172},{"textAlign":25,"key":121},[173],{"text":174,"type":125},"Tu software de facturación lleva meses bajo una nueva lupa. Desde enero de 2026, las empresas que tributan por el Impuesto de Sociedades deben operar con un Sistema Informático de Facturación (SIF) conforme a VeriFactu; desde julio de 2026, la obligación alcanza al resto de contribuyentes. En 2027 la AEAT aplicará el régimen sancionador en pleno: hasta 50.000 € por ejercicio fiscal para quien utilice software no certificado. Si tu equipo financiero aún no ha verificado que cada sistema que genera, procesa o archiva facturas cumple con los requisitos de hash encadenado, código QR y envío estructurado, el margen de maniobra se reduce cada trimestre. Este artículo te guía paso a paso para auditar tu software de facturación VeriFactu y preparar tu empresa antes de que las sanciones se conviertan en realidad.",{"type":176,"attrs":177,"content":179},"heading",{"level":178,"textAlign":25},3,[180],{"text":181,"type":125},"Obligaciones de VeriFactu para los sistemas de facturación desde 2026",{"type":119,"attrs":183,"content":185},{"textAlign":25,"key":184},"p-1",[186,188,196,198,204],{"text":187,"type":125},"VeriFactu es el marco de integridad de software de facturación impulsado por la AEAT en virtud del ",{"text":189,"type":125,"marks":190},"Real Decreto 1007/2023",[191],{"type":192,"attrs":193},"link",{"href":194,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.boe.es/diario_boe/txt.php?id=BOE-A-2023-24840","_blank",{"text":197,"type":125},", desarrollo reglamentario de la Ley Antifraude. Su objetivo es garantizar que cada factura emitida sea inalterable, trazable y verificable por la administración tributaria. No se trata de un formato de ",{"text":199,"type":125,"marks":200},"factura electrónica",[201],{"type":192,"attrs":202},{"href":203,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.spendesk.com/es/blog/factura-electronica/",{"text":205,"type":125},", sino de un conjunto de controles técnicos que todo SIF debe incorporar. Las grandes empresas ya conocen la obligación de transmitir datos en tiempo casi real a la AEAT a través del SII (Suministro Inmediato de Información), activo desde 2017; VeriFactu extiende una lógica similar de integridad y trazabilidad al resto del tejido empresarial.",{"type":119,"attrs":207,"content":209},{"textAlign":25,"key":208},"p-2",[210,212,218],{"text":211,"type":125},"La entrada en vigor de VeriFactu se ha desplegado en dos fases. La primera, desde enero de 2026, afecta a las empresas que presentan el Impuesto de Sociedades. La segunda, desde julio de 2026, extiende la obligación a todos los demás contribuyentes. Según la ",{"text":213,"type":125,"marks":214},"nota informativa de la AEAT",[215],{"type":192,"attrs":216},{"href":217,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/nota-informativa-ampliacion-plazo-adaptacion-facturacion.html",{"text":219,"type":125},", el año 2027 marca el inicio de la aplicación efectiva del régimen de inspección y sanciones, lo que convierte el cumplimiento en una prioridad operativa inmediata.",{"type":119,"attrs":221,"content":223},{"textAlign":25,"key":222},"p-3",[224],{"text":225,"type":125},"El sistema VeriFactu contempla dos modalidades de funcionamiento. En la modalidad VeriFactu, el SIF envía los registros de facturación a la AEAT en tiempo real o casi real. En la modalidad No VeriFactu, el software mantiene los mismos controles técnicos internos, pero sin transmisión automática; la AEAT puede solicitar los registros en cualquier momento durante una inspección.",{"type":119,"attrs":227,"content":229},{"textAlign":25,"key":228},"p-4",[230],{"text":231,"type":125},"Un Director Financiero de una empresa de 200 empleados que opera con un ERP local puede descubrir, al revisar la configuración de su sistema, que la versión instalada no genera registros encadenados con hash ni incluye código QR en las facturas. En ese escenario, el plazo para migrar o actualizar no se mide en años, sino en meses. La normativa VeriFactu es obligatoria y los últimos comunicados de la AEAT confirman que no se han concedido prórrogas adicionales al calendario establecido.",{"type":176,"attrs":233,"content":234},{"level":178,"textAlign":25},[235],{"text":236,"type":125},"Requisitos técnicos que debe cumplir tu software de facturación",{"type":119,"attrs":238,"content":240},{"textAlign":25,"key":239},"p-5",[241,243,249],{"text":242,"type":125},"Para que un software de facturación VeriFactu sea conforme, debe satisfacer siete requisitos técnicos fundamentales, detallados en la ",{"text":244,"type":125,"marks":245},"Orden HAC/1177/2024",[246],{"type":192,"attrs":247},{"href":248,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.boe.es/diario_boe/txt.php?id=BOE-A-2024-22138",{"text":250,"type":125},". Cada uno de ellos actúa como un eslabón en la cadena de integridad que la AEAT exige.",{"type":252,"content":253},"ordered_list",[254,268,280,292,304,316,328],{"type":255,"content":256},"list_item",[257],{"type":119,"attrs":258,"content":260},{"textAlign":25,"key":259},"p-6",[261,266],{"text":262,"type":125,"marks":263},"Inalterabilidad.",[264],{"type":265},"bold",{"text":267,"type":125}," Una vez emitida, ninguna factura puede modificarse ni eliminarse.",{"type":255,"content":269},[270],{"type":119,"attrs":271,"content":273},{"textAlign":25,"key":272},"p-7",[274,278],{"text":275,"type":125,"marks":276},"Encadenamiento hash (SHA-256).",[277],{"type":265},{"text":279,"type":125}," Cada registro de facturación se vincula al anterior mediante una huella digital criptográfica.",{"type":255,"content":281},[282],{"type":119,"attrs":283,"content":285},{"textAlign":25,"key":284},"p-8",[286,290],{"text":287,"type":125,"marks":288},"Registro de facturación normalizado.",[289],{"type":265},{"text":291,"type":125}," El SIF debe generar un fichero XML estructurado con todos los campos obligatorios: NIF del emisor y receptor, importes, desglose de IVA, serie, número y fecha de expedición.",{"type":255,"content":293},[294],{"type":119,"attrs":295,"content":297},{"textAlign":25,"key":296},"p-9",[298,302],{"text":299,"type":125,"marks":300},"Código QR verificable.",[301],{"type":265},{"text":303,"type":125}," Toda factura debe incorporar un código QR que permita a la AEAT verificar la autenticidad del documento.",{"type":255,"content":305},[306],{"type":119,"attrs":307,"content":309},{"textAlign":25,"key":308},"p-10",[310,314],{"text":311,"type":125,"marks":312},"Capacidad de envío a la AEAT.",[313],{"type":265},{"text":315,"type":125}," En modalidad VeriFactu, el envío es automático y en tiempo real.",{"type":255,"content":317},[318],{"type":119,"attrs":319,"content":321},{"textAlign":25,"key":320},"p-11",[322,326],{"text":323,"type":125,"marks":324},"Registro de eventos del sistema.",[325],{"type":265},{"text":327,"type":125}," El SIF debe mantener un registro de auditoría que documente la creación de cada factura, los intentos de modificación y las transmisiones realizadas.",{"type":255,"content":329},[330],{"type":119,"attrs":331,"content":333},{"textAlign":25,"key":332},"p-12",[334,338],{"text":335,"type":125,"marks":336},"Declaración responsable del fabricante.",[337],{"type":265},{"text":339,"type":125}," El proveedor del software debe emitir una certificación formal de que su producto cumple con todos los requisitos del RD 1007/2023.",{"type":119,"attrs":341,"content":343},{"textAlign":25,"key":342},"p-13",[344,346,352],{"text":345,"type":125},"El equipo de administración puede ejecutar una prueba sencilla: emitir una factura de prueba y comprobar si el PDF incluye código QR, si el sistema almacena un hash encadenado y exporta un XML con los campos obligatorios. Para una visión más amplia, conviene revisar las mejores prácticas de ",{"text":347,"type":125,"marks":348},"gestión de facturas",[349],{"type":192,"attrs":350},{"href":351,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.spendesk.com/es/blog/gestion-de-facturas/",{"text":353,"type":125}," en entornos digitales.",{"type":176,"attrs":355,"content":356},{"level":178,"textAlign":25},[357],{"text":358,"type":125},"Sanciones por no adaptar la facturación a VeriFactu a tiempo",{"type":119,"attrs":360,"content":361},{"textAlign":25,"key":121},[362,364,370],{"text":363,"type":125},"La Ley Antifraude establece ",{"text":365,"type":125,"marks":366},"multas fijas de 50.000 €",[367],{"type":192,"attrs":368},{"href":369,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.economistjurist.es/zreportaje/entrada-en-vigor-de-verifactu-el-nuevo-radar-de-hacienda-que-puede-disparar-multas-fijas-de-50-000-e-por-ejercicio/",{"text":371,"type":125}," por ejercicio fiscal para las empresas que utilicen software de facturación no certificado. Para los fabricantes, las sanciones ascienden a 150.000 € por tipo de programa, más 1.000 € por cada copia no certificada distribuida.",{"type":119,"attrs":373,"content":374},{"textAlign":25,"key":184},[375],{"text":376,"type":125},"La AEAT puede invalidar deducciones de IVA si las facturas carecen de los elementos exigidos. Clientes y proveedores que ya operan con sistemas conformes empezarán a rechazar facturas que no cumplan con VeriFactu, porque aceptarlas puede comprometer su propia trazabilidad.",{"type":119,"attrs":378,"content":379},{"textAlign":25,"key":208},[380],{"text":381,"type":125},"Un controller financiero de una empresa con tres sistemas de facturación distintos puede descubrir que dos de los tres no disponen de la declaración responsable del fabricante. Cada sistema no conforme representa un riesgo de sanción independiente. VeriFactu es obligatorio para cada SIF que intervenga en el ciclo de facturación.",{"type":176,"attrs":383,"content":384},{"level":178,"textAlign":25},[385],{"text":386,"type":125},"Cómo auditar tu software de facturación en cinco pasos",{"type":119,"attrs":388,"content":389},{"textAlign":25,"key":222},[390],{"text":391,"type":125},"Verificar el cumplimiento exige un método estructurado. Estos cinco pasos cubren el ciclo completo.",{"type":119,"attrs":393,"content":394},{"textAlign":25,"key":228},[395,399,401,407],{"text":396,"type":125,"marks":397},"Paso 1. Inventariar todos los sistemas de facturación.",[398],{"type":265},{"text":400,"type":125}," Elabora un mapa de cada herramienta que genera, procesa o archiva facturas: ERP, TPV, software de gastos, módulos de compras y cualquier aplicación auxiliar. El inventario debe incluir también los módulos de ",{"text":402,"type":125,"marks":403},"órdenes de compra",[404],{"type":192,"attrs":405},{"href":406,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.spendesk.com/es/blog/orden-de-compra/",{"text":408,"type":125}," que generan documentos con relevancia fiscal.",{"type":119,"attrs":410,"content":411},{"textAlign":25,"key":239},[412,416],{"text":413,"type":125,"marks":414},"Paso 2. Verificar la declaración responsable del fabricante.",[415],{"type":265},{"text":417,"type":125}," Para cada sistema identificado, solicita al proveedor su declaración responsable conforme al RD 1007/2023. Si el fabricante no la ha publicado, el software es automáticamente no conforme y debe sustituirse o actualizarse. Las empresas que externalizan su contabilidad a una gestoría (habitualmente con software A3 de Wolters Kluwer) deben verificar también que el sistema de la gestoría cumple con VeriFactu.",{"type":119,"attrs":419,"content":420},{"textAlign":25,"key":259},[421,425],{"text":422,"type":125,"marks":423},"Paso 3. Ejecutar una prueba de facturación.",[424],{"type":265},{"text":426,"type":125}," Emite una factura de prueba en cada sistema y comprueba tres elementos: presencia del código QR, almacenamiento de un registro hash encadenado y exportación de un XML estructurado con los campos obligatorios de VeriFactu.",{"type":119,"attrs":428,"content":429},{"textAlign":25,"key":272},[430,434],{"text":431,"type":125,"marks":432},"Paso 4. Elegir la modalidad de funcionamiento.",[433],{"type":265},{"text":435,"type":125}," Decide entre la modalidad VeriFactu (envío en tiempo real a la AEAT) y la modalidad No VeriFactu (controles internos con envío bajo demanda).",{"type":119,"attrs":437,"content":438},{"textAlign":25,"key":284},[439,443,445,451],{"text":440,"type":125,"marks":441},"Paso 5. Revisar las cuentas por pagar.",[442],{"type":265},{"text":444,"type":125}," Tu sistema de cuentas por pagar debe ser capaz de validar los códigos QR de las facturas recibidas de proveedores y archivarlas con trazabilidad completa. Spendesk gestiona la automatización de cuentas por pagar (extracción OCR, flujos de aprobación configurables y pago vía SEPA) desde el mismo panel donde se controla el gasto con tarjeta, lo que permite auditar el cumplimiento de las ",{"text":446,"type":125,"marks":447},"facturas de proveedores",[448],{"type":192,"attrs":449},{"href":450,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.spendesk.com/es/blog/facturas-proveedores/",{"text":452,"type":125}," entrantes sin saltar entre sistemas.",{"type":176,"attrs":454,"content":455},{"level":178,"textAlign":25},[456],{"text":457,"type":125},"Medidas correctoras ante incumplimientos detectados en la auditoría",{"type":119,"attrs":459,"content":460},{"textAlign":25,"key":296},[461],{"text":462,"type":125},"Si uno o varios de tus sistemas no superan la auditoría, tienes tres vías de actuación inmediata. Primera: contacta con tu proveedor actual y solicita su hoja de ruta de actualización VeriFactu junto con la declaración responsable conforme al RD 1007/2023. Muchos fabricantes de ERP y software contable ya tienen versiones conformes en fase de despliegue. Segunda: si el proveedor no dispone de calendario de actualización, evalúa alternativas certificadas y planifica la migración durante 2026. Una migración típica, incluyendo configuración, pruebas y formación del equipo, requiere entre 3 y 6 meses. Tercera: para necesidades de facturación básicas, la herramienta gratuita de la AEAT puede servir como solución puente temporal mientras completas la migración a un sistema definitivo.",{"type":119,"attrs":464,"content":465},{"textAlign":25,"key":308},[466],{"text":467,"type":125},"El contexto temporal es clave. 2026 es el año de preparación; 2027 es el año de aplicación efectiva del régimen sancionador. La demanda de servicios de migración y actualización será alta durante todo 2026, por lo que actuar en el primer semestre reduce el riesgo de cuellos de botella con proveedores e integradores.",{"type":119,"attrs":469,"content":470},{"textAlign":25,"key":320},[471],{"text":472,"type":125},"Si los incumplimientos se detectan después de haber implantado el sistema, documenta las medidas correctoras adoptadas y considera la regularización voluntaria ante la AEAT. Un expediente bien documentado con fechas, acciones y documentación de subsanación demuestra diligencia y puede atenuar las consecuencias en caso de inspección.",{"type":176,"attrs":474,"content":475},{"level":178,"textAlign":25},[476],{"text":477,"type":125},"De VeriFactu a la facturación electrónica B2B obligatoria",{"type":119,"attrs":479,"content":480},{"textAlign":25,"key":332},[481,483,489,491,497],{"text":482,"type":125},"La Ley Crea y Crece, desarrollada mediante el ",{"text":484,"type":125,"marks":485},"Real Decreto 238/2026",[486],{"type":192,"attrs":487},{"href":488,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7295",{"text":490,"type":125},", introduce la obligación de emitir facturas electrónicas en el ámbito B2B. Las compañías con facturación superior a 8 millones de euros anuales deberán cumplir en un año; las pymes dispondrán de dos años. 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Tiene en cuenta el proceso completo cuando alguien necesita realizar un gasto: obtener aprobaciones de compra, proporcionar métodos de pago, presentar y procesar facturas, presentar y reembolsar reclamaciones de gastos, buscar recibos y facturas para la conciliación, y asignar los códigos analíticos, las cuentas de gastos y los tipos de IVA adecuados a todos esos gastos para la contabilidad.",{"type":119,"attrs":2132,"content":2133},{"textAlign":25},[2134],{"text":2135,"type":125},"Las herramientas de gestión de gastos se vuelven necesarias cuando aumenta el número de empleados y la necesidad de procesos claros, mayor visibilidad y control comienza a crecer para los equipos financieros.",{"type":119,"attrs":2137,"content":2138},{"textAlign":25},[2139],{"text":2140,"type":125},"Los empleados necesitan herramientas flexibles y fáciles de usar para poder gastar fácilmente y estar capacitados para hacer su trabajo.",{"type":119,"attrs":2142,"content":2143},{"textAlign":25},[2144],{"text":2145,"type":125},"Ahí es donde Spendesk puede ser una buena opción.",{"_uid":2147,"title":2148,"component":577,"description":2149},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","¿Cómo funciona Spendesk?",{"type":116,"content":2150},[2151,2156,2168,2173,2183,2188,2193,2198],{"type":119,"attrs":2152,"content":2153},{"textAlign":25},[2154],{"text":2155,"type":125},"Spendesk ofrece métodos de pago para empresas modernas y una potente plataforma para que los equipos financieros gestionen los gastos. Esto incluye tarjetas de débito para sustituir las antiguas tarjetas de crédito de empresa, tarjetas virtuales para compras online e informes de gastos automatizados para pagos inesperados.",{"type":119,"attrs":2157,"content":2158},{"textAlign":25},[2159,2163,2166],{"text":2160,"type":125,"marks":2161},"Para los empleados",[2162],{"type":265},{"type":2007,"marks":2164},[2165],{"type":265},{"text":2167,"type":125},"Los empleados ya no tienen que pagar de su bolsillo. Solicitan fondos para una compra concreta y pueden utilizar su tarjeta Spendesk o su tarjeta virtual para realizar el pago.",{"type":119,"attrs":2169,"content":2170},{"textAlign":25},[2171],{"text":2172,"type":125},"Si por cualquier motivo el empleado no puede utilizar su tarjeta Spendesk, toma una foto del recibo a través de la aplicación móvil de Spendesk y crea una solicitud de reembolso de gastos en el acto. Esta se envía directamente a su superior para su validación y, a continuación, al equipo financiero.",{"type":119,"attrs":2174,"content":2175},{"textAlign":25},[2176,2180,2181],{"text":2177,"type":125,"marks":2178},"Para los equipos financieros",[2179],{"type":265},{"type":2007},{"text":2182,"type":125},"Cada empleado tiene su propio perfil de Spendesk y su tarjeta de débito para gastos. Así, a diferencia de lo que ocurre con las tarjetas de crédito de empresa, siempre se sabe quién está gastando el dinero de la empresa.",{"type":119,"attrs":2184,"content":2185},{"textAlign":25},[2186],{"text":2187,"type":125},"La plataforma permite a los controladores crear límites de gasto y aprobaciones previas. Los ejecutivos de nivel C o los gerentes tendrán un nivel de gasto preaprobado diferente al del resto del personal. Si un miembro del equipo necesita superar su presupuesto preaprobado, puede solicitarlo a su gerente a través de la aplicación móvil o la plataforma en línea.",{"type":119,"attrs":2189,"content":2190},{"textAlign":25},[2191],{"text":2192,"type":125},"Cuando se realiza un gasto con una tarjeta Spendesk, el empleado simplemente toma una foto del recibo en el momento de la compra. Esto significa que ya no se pierden los recibos.",{"type":119,"attrs":2194,"content":2195},{"textAlign":25},[2196],{"text":2197,"type":125},"Los equipos financieros pueden ver los gastos de la empresa en tiempo real y hacer un seguimiento de los recibos o facturas que faltan enviando recordatorios a los empleados a través de la plataforma.",{"type":119,"attrs":2199,"content":2200},{"textAlign":25},[2201],{"text":2202,"type":125},"La revisión de los gastos también es más fácil, ya que los equipos financieros pueden agruparlos y asignarles los tipos de IVA y las cuentas de gastos adecuados antes de exportarlos fácilmente a sus herramientas de contabilidad.",[2204],{"cta":2205,"_uid":2206,"title":2207,"eyebrow":2214,"subtitle":2217,"component":176,"textAlign":99,"sectionSettings":2223,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":116,"content":2208},[2209],{"type":176,"attrs":2210,"content":2211},{"level":633},[2212],{"text":2213,"type":125},"Empezar con Spendesk",{"type":116,"content":2215},[2216],{"type":119},{"type":116,"content":2218},[2219],{"type":119,"content":2220},[2221],{"text":2222,"type":125},"Descubre por qué más de 3500 directores financieros, interventores, contables y administradores financieros confían en Spendesk.",[],[],"Otros artículos","Enlaces rápidos",[2228,2357,2495,2635],{"name":2229,"created_at":2230,"published_at":2231,"updated_at":2232,"id":2233,"uuid":2234,"content":2235,"slug":2345,"full_slug":2346,"sort_by_date":25,"position":2347,"tag_list":2348,"is_startpage":28,"parent_id":654,"meta_data":25,"group_id":2349,"first_published_at":2350,"release_id":25,"lang":32,"path":25,"alternates":2351,"default_full_slug":2352,"translated_slugs":2353},"Plan de Control Tributario 2026: cómo Hacienda ve ahora todos tus pagos con tarjeta de empresa, y por qué necesitas un justificante de cada gasto","2026-07-01T14:12:27.046Z","2026-11-03T12:15:27.897Z","2026-11-03T12:15:27.925Z",193435840750472,"fa9d96cb-2458-4385-9279-f05a3070406a",{"_uid":2236,"title":2229,"topics":2237,"noIndex":28,"category":2246,"language":2255,"component":542,"heroMedia":2256,"metaTitle":2257,"publishedAt":2258,"readingTime":2259,"redirectUrl":99,"listingImage":2260,"metaDescription":2267,"bottomArticleCta":2268,"componentsAfterTheArticle":2269},"26912ff8-8cdc-499b-92d1-111c0d33d66e",[2238],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2239,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2240,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2241,"default_full_slug":163,"translated_slugs":2242,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2243,2244,2245],{"path":163,"name":25,"lang":37,"published":25},{"path":163,"name":25,"lang":39,"published":25},{"path":163,"name":25,"lang":32,"published":25},{"name":530,"created_at":531,"published_at":16,"updated_at":532,"id":533,"uuid":534,"content":2247,"slug":542,"full_slug":543,"sort_by_date":25,"position":52,"tag_list":2249,"is_startpage":28,"parent_id":545,"meta_data":25,"group_id":546,"first_published_at":547,"release_id":25,"lang":32,"path":25,"alternates":2250,"default_full_slug":549,"translated_slugs":2251,"_stopResolving":41},{"_uid":536,"icon":2248,"name":530,"component":541},{"id":538,"alt":539,"name":99,"focus":99,"title":99,"filename":540,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2252,2253,2254],{"path":549,"name":25,"lang":37,"published":25},{"path":549,"name":25,"lang":39,"published":25},{"path":549,"name":25,"lang":32,"published":25},[32],[],"Plan de Control Tributario 2026: cómo Hacienda ve ahora todo","2026-07-01 00:00","13",[2261],{"_uid":2262,"asset":2263,"caption":99,"component":567},"71b7f715-948b-4a24-8379-000055d9922b",{"id":2264,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2265,"copyright":99,"fieldtype":104,"meta_data":2266,"is_external_url":28},198315334702164,"https://a.storyblok.com/f/146026/2752x1536/dae119ef1b/spendesk_blog_cover_control_tributario.jpg",{},"Tienes tarjetas de empresa repartidas entre varios equipos, retribuciones en especie reflejadas en nómina y un cierre fiscal que cada trimestre exige más docume",[],[2270],{"_uid":2271,"items":2272,"heading":2323,"component":649},"392b2cba-2459-4fae-9ca3-82a370a248fc",[2273,2283,2293,2303,2313],{"_uid":2274,"title":2275,"component":577,"description":2276},"0c26ecac-7582-4a77-b600-0b34c58ff97c","¿Qué gastos pagados con tarjeta de empresa puede revisar Hacienda y qué justificantes necesito conservar?",{"type":116,"content":2277},[2278],{"type":119,"attrs":2279,"content":2280},{"textAlign":25},[2281],{"text":2282,"type":125},"A través del Modelo 170, la AEAT recibe datos de todos los cargos, abonos y retiradas de efectivo de tarjetas con operaciones superiores a 25.000 euros anuales. La empresa debe conservar los justificantes de cada gasto durante cuatro años a efectos fiscales y seis años a efectos mercantiles.",{"_uid":2284,"title":2285,"component":577,"description":2286},"0d6355c9-f453-40c5-b7bd-cc9457049c95","¿Cómo se calcula y declara la retribución en especie de un vehículo o seguro para empleados?",{"type":116,"content":2287},[2288],{"type":119,"attrs":2289,"content":2290},{"textAlign":25},[2291],{"text":2292,"type":125},"El vehículo de empresa se valora al 20 % anual de su coste de adquisición. El seguro médico está exento hasta 500 euros por persona y año; el exceso es retribución en especie sujeta al IRPF. Ambos se declaran trimestralmente en el Modelo 111 y anualmente en el Modelo 190.",{"_uid":2294,"title":2295,"component":577,"description":2296},"8337af09-4411-41a8-afba-be1bc1fd4e69","¿Qué riesgos fiscales tengo si no documento correctamente los pagos con tarjeta de empresa?",{"type":116,"content":2297},[2298],{"type":119,"attrs":2299,"content":2300},{"textAlign":25},[2301],{"text":2302,"type":125},"Las discrepancias entre los datos del Modelo 170 y las declaraciones de la empresa activan alertas automáticas de comprobación en la AEAT. La falta de justificantes puede derivar en sanciones de entre el 50 % y el 150 % de la cuota no ingresada conforme a la Ley General Tributaria, además de la reclasificación de gastos como retribuciones en especie no declaradas.",{"_uid":2304,"title":2305,"component":577,"description":2306},"71a9f364-ed85-4b68-8f1c-02055b4ea45b","¿Qué es el Modelo 170 y cuándo se presenta?",{"type":116,"content":2307},[2308],{"type":119,"attrs":2309,"content":2310},{"textAlign":25},[2311],{"text":2312,"type":125},"Es una declaración informativa anual que presentan las entidades financieras, no la empresa. Recoge todas las operaciones con tarjeta (cargos, abonos, retiradas de efectivo, gastos en comercios) de titulares cuyo volumen supere los 25.000 euros anuales.",{"_uid":2314,"title":2315,"component":577,"description":2316},"9c3fdc4e-8c02-4a8c-be47-b5744bfa9fbb","¿Cómo afecta el Plan de Control Tributario 2026 a las retribuciones en especie?",{"type":116,"content":2317},[2318],{"type":119,"attrs":2319,"content":2320},{"textAlign":25},[2321],{"text":2322,"type":125},"El Plan 2026 permite a la AEAT cruzar por primera vez los datos de tarjeta del Modelo 170 (que recoge operaciones superiores a 25.000 euros anuales) con las declaraciones de IRPF, identificando automáticamente desfases entre los gastos reales con tarjeta de empresa y las retribuciones en especie declaradas por la empresa.",[2324],{"cta":2325,"_uid":2326,"title":2327,"eyebrow":2333,"subtitle":2338,"component":176,"textAlign":99,"flexibleSection":2343,"sectionSettings":2344,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"5dd08d30-2c91-480a-a50b-a7f6e5e8f742",{"type":116,"content":2328},[2329],{"type":176,"attrs":2330,"content":2331},{"level":633,"textAlign":25},[2332],{"text":636,"type":125},{"type":116,"content":2334},[2335],{"type":119,"attrs":2336,"content":2337},{"textAlign":25},[],{"type":116,"content":2339},[2340],{"type":119,"attrs":2341,"content":2342},{"textAlign":25},[],[],[],"plan-control-tributario-2026","es/blog/plan-control-tributario-2026",-2150,[],"604baf8b-7a12-4b26-9a25-40517dd7458c","2026-07-01T14:12:27.111Z",[],"blog/plan-control-tributario-2026",[2354,2355,2356],{"path":2352,"name":25,"lang":37,"published":25},{"path":2352,"name":25,"lang":39,"published":25},{"path":2352,"name":25,"lang":32,"published":25},{"name":2358,"created_at":2359,"published_at":2360,"updated_at":2361,"id":2362,"uuid":2363,"content":2364,"slug":2483,"full_slug":2484,"sort_by_date":25,"position":2485,"tag_list":2486,"is_startpage":28,"parent_id":654,"meta_data":25,"group_id":2487,"first_published_at":2488,"release_id":25,"lang":32,"path":25,"alternates":2489,"default_full_slug":2490,"translated_slugs":2491},"Morosidad y facturación electrónica B2B: por qué Hacienda sabrá exactamente cuándo pagas a tus proveedores","2026-07-01T14:17:36.130Z","2026-07-15T12:57:19.864Z","2026-07-15T12:57:19.885Z",193437106762686,"5862f090-5c57-42b2-b06a-f2e57aa130c7",{"_uid":2365,"title":2358,"topics":2366,"noIndex":28,"category":2375,"language":2384,"component":542,"heroMedia":2385,"metaTitle":2386,"publishedAt":2387,"readingTime":559,"redirectUrl":99,"listingImage":2388,"metaDescription":2395,"bottomArticleCta":2396,"componentsAfterTheArticle":2397},"0d77ded5-886f-419e-9cda-bce11bcf3406",[2367],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2368,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2369,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2370,"default_full_slug":163,"translated_slugs":2371,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2372,2373,2374],{"path":163,"name":25,"lang":37,"published":25},{"path":163,"name":25,"lang":39,"published":25},{"path":163,"name":25,"lang":32,"published":25},{"name":530,"created_at":531,"published_at":16,"updated_at":532,"id":533,"uuid":534,"content":2376,"slug":542,"full_slug":543,"sort_by_date":25,"position":52,"tag_list":2378,"is_startpage":28,"parent_id":545,"meta_data":25,"group_id":546,"first_published_at":547,"release_id":25,"lang":32,"path":25,"alternates":2379,"default_full_slug":549,"translated_slugs":2380,"_stopResolving":41},{"_uid":536,"icon":2377,"name":530,"component":541},{"id":538,"alt":539,"name":99,"focus":99,"title":99,"filename":540,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2381,2382,2383],{"path":549,"name":25,"lang":37,"published":25},{"path":549,"name":25,"lang":39,"published":25},{"path":549,"name":25,"lang":32,"published":25},[32],[],"Morosidad y facturación electrónica B2B: por qué Hacienda sa","2026-07-07 00:00",[2389],{"_uid":2390,"asset":2391,"caption":99,"component":567},"3e23af93-244a-4ab2-b77f-c65d4a56a012",{"id":2392,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2393,"copyright":99,"fieldtype":104,"meta_data":2394,"is_external_url":28},198318535055133,"https://a.storyblok.com/f/146026/2752x1536/f0a0b021fd/spendesk_blog_cover_morosidad_facturacion.jpg",{},"Al cierre de cada mes, el equipo financiero necesita verificar que ninguna factura de proveedor ha superado el plazo legal de pago. En muchas empresas ese contr",[],[2398],{"_uid":2399,"items":2400,"heading":2461,"component":649},"5261a8b7-e7f0-4221-967e-a362aed0eccd",[2401,2411,2421,2431,2441,2451],{"_uid":2402,"title":2403,"component":577,"description":2404},"84c0caea-a890-49e3-b501-0aef6ae5076e","¿Pagar a 90 días a un proveedor es legal en España?",{"type":116,"content":2405},[2406],{"type":119,"attrs":2407,"content":2408},{"textAlign":25},[2409],{"text":2410,"type":125},"No. Desde la Ley 15/2010, el plazo máximo pactable entre empresas es de 60 días naturales desde la entrega del bien o la prestación del servicio. Cualquier cláusula contractual que fije un plazo superior es nula de pleno derecho.",{"_uid":2412,"title":2413,"component":577,"description":2414},"0100e58d-3f5d-48cc-b744-f898112c0d59","¿Qué interés de demora se aplica por una factura pagada con retraso?",{"type":116,"content":2415},[2416],{"type":119,"attrs":2417,"content":2418},{"textAlign":25},[2419],{"text":2420,"type":125},"El tipo legal es el de la última operación principal de refinanciación del BCE más ocho puntos porcentuales. Para el primer semestre de 2026, se sitúa en el 10,15% anualizado. Además, el acreedor tiene derecho a una compensación fija de 40 euros por factura.",{"_uid":2422,"title":2423,"component":577,"description":2424},"803ff731-27c2-4322-9330-6b4f1ac95ce7","¿Cómo afecta la facturación electrónica obligatoria a los plazos de pago?",{"type":116,"content":2425},[2426],{"type":119,"attrs":2427,"content":2428},{"textAlign":25},[2429],{"text":2430,"type":125},"El RD 238/2026 obliga a registrar electrónicamente la fecha de pago de cada factura B2B. Hacienda podrá cruzar esos datos con los plazos legales de la ley de morosidad de forma automatizada y a gran escala.",{"_uid":2432,"title":2433,"component":577,"description":2434},"ad7d547a-9516-47d9-a768-770f4a440b4f","¿Qué consecuencias tiene pagar fuera de plazo ahora que Hacienda registra la fecha de pago?",{"type":116,"content":2435},[2436],{"type":119,"attrs":2437,"content":2438},{"textAlign":25},[2439],{"text":2440,"type":125},"Con el RD 238/2026, cada pago tardío queda registrado automáticamente en la AEAT y puede cruzarse con los plazos legales de morosidad sin intervención del acreedor. Las consecuencias financieras directas, como los intereses del 10,15% anualizado y la compensación fija de 40 euros por factura, se activan desde el primer día de retraso. Si el PMP supera los 60 días, la empresa queda además excluida de subvenciones públicas superiores a 30.000 euros.",{"_uid":2442,"title":2443,"component":577,"description":2444},"3875949b-6431-4bc9-93eb-229769d32eb0","¿Puedo perder subvenciones públicas por pagar tarde a mis proveedores?",{"type":116,"content":2445},[2446],{"type":119,"attrs":2447,"content":2448},{"textAlign":25},[2449],{"text":2450,"type":125},"Sí. La Ley 18/2022 (Crea y Crece) excluye de subvenciones superiores a 30.000 euros a las empresas cuyo periodo medio de pago supere los 60 días.",{"_uid":2452,"title":2453,"component":577,"description":2454},"e43d25b0-426d-4d04-8c5b-9bd7a2cacb0f","¿Cuándo entra en vigor VERI*FACTU y la facturación electrónica B2B?",{"type":116,"content":2455},[2456],{"type":119,"attrs":2457,"content":2458},{"textAlign":25},[2459],{"text":2460,"type":125},"VERI*FACTU es obligatorio desde enero de 2026 para el primer grupo y julio de 2026 para todas las empresas. La facturación electrónica B2B (Crea y Crece) se implantará con plazos de un año para empresas con facturación superior a ocho millones de euros y dos años para pymes, contados desde la publicación del RD 238/2026.",[2462],{"cta":2463,"_uid":2464,"title":2465,"eyebrow":2471,"subtitle":2476,"component":176,"textAlign":99,"flexibleSection":2481,"sectionSettings":2482,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"804f2a1c-7f81-4075-a141-a5e22b1565df",{"type":116,"content":2466},[2467],{"type":176,"attrs":2468,"content":2469},{"level":633,"textAlign":25},[2470],{"text":636,"type":125},{"type":116,"content":2472},[2473],{"type":119,"attrs":2474,"content":2475},{"textAlign":25},[],{"type":116,"content":2477},[2478],{"type":119,"attrs":2479,"content":2480},{"textAlign":25},[],[],[],"morosidad-facturacion-electronica-b2b","es/blog/morosidad-facturacion-electronica-b2b",-2170,[],"540b3078-0e39-4c5f-b8a2-97ea733c3614","2026-07-01T14:17:36.219Z",[],"blog/morosidad-facturacion-electronica-b2b",[2492,2493,2494],{"path":2490,"name":25,"lang":37,"published":25},{"path":2490,"name":25,"lang":39,"published":25},{"path":2490,"name":25,"lang":32,"published":25},{"name":2496,"created_at":2497,"published_at":2498,"updated_at":2499,"id":2500,"uuid":2501,"content":2502,"slug":2623,"full_slug":2624,"sort_by_date":25,"position":2625,"tag_list":2626,"is_startpage":28,"parent_id":654,"meta_data":25,"group_id":2627,"first_published_at":2628,"release_id":25,"lang":32,"path":25,"alternates":2629,"default_full_slug":2630,"translated_slugs":2631},"Conciliación de facturas: cómo evitar errores y agilizar las aprobaciones","2026-09-14T09:05:53.951Z","2026-09-21T13:54:47.646Z","2026-09-21T13:54:47.665Z",219902582629816,"ad936d95-b8f6-45e4-a7a0-085d5d666a9c",{"_uid":2503,"title":2496,"topics":2504,"noIndex":28,"category":2513,"language":2522,"component":542,"heroMedia":2523,"metaTitle":2524,"publishedAt":2525,"readingTime":2526,"redirectUrl":99,"listingImage":2527,"metaDescription":2535,"bottomArticleCta":2536,"componentsAfterTheArticle":2537},"4d9a1a9c-f0f5-4775-ae79-8b73f718b041",[2505],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2506,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2507,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2508,"default_full_slug":163,"translated_slugs":2509,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2510,2511,2512],{"path":163,"name":25,"lang":37,"published":25},{"path":163,"name":25,"lang":39,"published":25},{"path":163,"name":25,"lang":32,"published":25},{"name":530,"created_at":531,"published_at":16,"updated_at":532,"id":533,"uuid":534,"content":2514,"slug":542,"full_slug":543,"sort_by_date":25,"position":52,"tag_list":2516,"is_startpage":28,"parent_id":545,"meta_data":25,"group_id":546,"first_published_at":547,"release_id":25,"lang":32,"path":25,"alternates":2517,"default_full_slug":549,"translated_slugs":2518,"_stopResolving":41},{"_uid":536,"icon":2515,"name":530,"component":541},{"id":538,"alt":539,"name":99,"focus":99,"title":99,"filename":540,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2519,2520,2521],{"path":549,"name":25,"lang":37,"published":25},{"path":549,"name":25,"lang":39,"published":25},{"path":549,"name":25,"lang":32,"published":25},[32],[],"Conciliación de facturas: cómo evitar errores y agilizar las","2026-09-11 00:00","15",[2528],{"_uid":2529,"link":2530,"asset":2531,"caption":99,"component":567},"7e312a70-4f3a-4e88-b050-cd857b48328a",{"id":99,"url":99,"linktype":693,"fieldtype":108,"cached_url":1713,"prep":41},{"id":2532,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2533,"copyright":99,"fieldtype":104,"meta_data":2534,"is_external_url":28},222450767110397,"https://a.storyblok.com/f/146026/1672x941/aaeed3460e/conciliacion-de-facturas.png",{},"Descubre qué es la conciliación de facturas, por qué se producen los descuadres y cómo la integración con el ERP y los flujos de aprobación agilizan tus pagos.",[],[2538],{"_uid":2539,"items":2540,"heading":2601,"component":649},"05d3fd1f-9939-4b87-b169-e126811177e6",[2541,2551,2561,2571,2581,2591],{"_uid":2542,"title":2543,"component":577,"description":2544},"3797035d-947e-4241-a972-750ae5ade4b6","¿Qué causa los descuadres en las facturas?",{"type":116,"content":2545},[2546],{"type":119,"attrs":2547,"content":2548},{"textAlign":25},[2549],{"text":2550,"type":125},"Suelen producirse cuando el precio, la cantidad, el concepto o las condiciones de la factura no coinciden con el pedido o con la recepción. También pueden deberse a entregas parciales, cargos adicionales, facturas duplicadas o ausencia de una referencia de compra.",{"_uid":2552,"title":2553,"component":577,"description":2554},"f2ea5888-1a9c-4809-93af-11f1b6c973ee","¿Qué ocurre cuando una factura no coincide con el pedido?",{"type":116,"content":2555},[2556],{"type":119,"attrs":2557,"content":2558},{"textAlign":25},[2559],{"text":2560,"type":125},"La factura debe pasar a revisión antes de continuar al pago, según la política de la empresa. El responsable puede confirmar si existe una entrega pendiente, corregir el pedido, solicitar una factura rectificativa o aprobar la diferencia cuando esté justificada.",{"_uid":2562,"title":2563,"component":577,"description":2564},"218ef5e9-c908-40c4-85d5-b84fdf1922ca","¿Cuáles son los errores de codificación más frecuentes?",{"type":116,"content":2565},[2566],{"type":119,"attrs":2567,"content":2568},{"textAlign":25},[2569],{"text":2570,"type":125},"Los más habituales son seleccionar una cuenta contable incorrecta, asignar el gasto a otro centro de costes, duplicar el registro o utilizar datos desactualizados del proveedor. También puede ser necesario revisar la información fiscal de la operación.",{"_uid":2572,"title":2573,"component":577,"description":2574},"e58f7c77-176f-41fa-bb44-ef9423fa8b57","¿Cómo puede mejorar una empresa el procesamiento de facturas?",{"type":116,"content":2575},[2576],{"type":119,"attrs":2577,"content":2578},{"textAlign":25},[2579],{"text":2580,"type":125},"Puede definir qué documentación necesita para cada tipo de compra, capturar la codificación en la solicitud o el pedido, utilizar OCR para reducir la introducción manual, establecer reglas de tolerancia e integrar la información con el ERP cuando la conexión disponible cubra sus necesidades.",{"_uid":2582,"title":2583,"component":577,"description":2584},"8fad0725-50d7-49cb-b1f2-3c664e9fae01","¿En qué se diferencia la conciliación de facturas de la conciliación bancaria?",{"type":116,"content":2585},[2586],{"type":119,"attrs":2587,"content":2588},{"textAlign":25},[2589],{"text":2590,"type":125},"La conciliación de facturas comprueba si una factura puede aprobarse y pagarse comparándola con el pedido y la recepción. La conciliación bancaria comprueba después si los movimientos de la cuenta coinciden con los apuntes contables.",{"_uid":2592,"title":2593,"component":577,"description":2594},"dab1bc41-9b1b-454e-8ce4-bc7933606b9a","¿Cómo puede ayudar Spendesk con la conciliación de facturas?",{"type":116,"content":2595},[2596],{"type":119,"attrs":2597,"content":2598},{"textAlign":25},[2599],{"text":2600,"type":125},"Spendesk no es un ERP. Es una plataforma de gestión de gastos y cuentas por pagar que ayuda a centralizar las facturas, los pedidos y la documentación de respaldo, facilitar la comparación de la información disponible, identificar excepciones y dirigir cada operación al flujo de aprobación correspondiente. También puede ayudar a preparar los datos para conectarlos con el sistema financiero y evitar que las discrepancias se descubran al cierre de mes, cuando ya queda poco margen para corregirlas.",[2602],{"cta":2603,"_uid":2604,"title":2605,"eyebrow":2611,"subtitle":2616,"component":176,"textAlign":99,"flexibleSection":2621,"sectionSettings":2622,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"bc20a4a6-1ac6-49d9-a31d-740c9b91c095",{"type":116,"content":2606},[2607],{"type":176,"attrs":2608,"content":2609},{"level":633,"textAlign":25},[2610],{"text":636,"type":125},{"type":116,"content":2612},[2613],{"type":119,"attrs":2614,"content":2615},{"textAlign":25},[],{"type":116,"content":2617},[2618],{"type":119,"attrs":2619,"content":2620},{"textAlign":25},[],[],[],"conciliacion-de-facturas","es/blog/conciliacion-de-facturas",-3490,[],"812b517e-2eda-4778-bfe2-493605327cf9","2026-09-14T09:05:53.999Z",[],"blog/conciliacion-de-facturas",[2632,2633,2634],{"path":2630,"name":25,"lang":37,"published":25},{"path":2630,"name":25,"lang":39,"published":25},{"path":2630,"name":25,"lang":32,"published":25},{"name":2636,"created_at":2637,"published_at":2638,"updated_at":2639,"id":2640,"uuid":2641,"content":2642,"slug":2772,"full_slug":2773,"sort_by_date":25,"position":2774,"tag_list":2775,"is_startpage":28,"parent_id":654,"meta_data":25,"group_id":2776,"first_published_at":2777,"release_id":25,"lang":32,"path":25,"alternates":2778,"default_full_slug":2779,"translated_slugs":2780},"Suministro Inmediato de Información (SII): quién está obligado y cómo funciona","2026-08-27T10:05:46.612Z","2026-08-27T13:15:06.420Z","2026-08-27T13:15:06.441Z",213547198969678,"c9ee313b-7bc8-4d4c-b5f5-f07f5ef3f0d4",{"_uid":2643,"title":2636,"topics":2644,"noIndex":28,"category":2653,"language":2662,"component":542,"heroMedia":2663,"metaTitle":2664,"publishedAt":2665,"readingTime":2526,"redirectUrl":99,"listingImage":2666,"metaDescription":2674,"bottomArticleCta":2675,"componentsAfterTheArticle":2676},"7c8baf82-c72c-4bd0-978c-914b4de81327",[2645],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2646,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2647,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2648,"default_full_slug":163,"translated_slugs":2649,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2650,2651,2652],{"path":163,"name":25,"lang":37,"published":25},{"path":163,"name":25,"lang":39,"published":25},{"path":163,"name":25,"lang":32,"published":25},{"name":530,"created_at":531,"published_at":16,"updated_at":532,"id":533,"uuid":534,"content":2654,"slug":542,"full_slug":543,"sort_by_date":25,"position":52,"tag_list":2656,"is_startpage":28,"parent_id":545,"meta_data":25,"group_id":546,"first_published_at":547,"release_id":25,"lang":32,"path":25,"alternates":2657,"default_full_slug":549,"translated_slugs":2658,"_stopResolving":41},{"_uid":536,"icon":2655,"name":530,"component":541},{"id":538,"alt":539,"name":99,"focus":99,"title":99,"filename":540,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2659,2660,2661],{"path":549,"name":25,"lang":37,"published":25},{"path":549,"name":25,"lang":39,"published":25},{"path":549,"name":25,"lang":32,"published":25},[32],[],"Suministro Inmediato de Información (SII): quién está obliga","2026-08-26 00:00",[2667],{"_uid":2668,"asset":2669,"caption":99,"component":567},"57620067-ee10-44b1-994e-e86bf0c9a7af",{"id":2670,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2671,"copyright":99,"fieldtype":104,"meta_data":2672,"is_external_url":28},213593665769182,"https://a.storyblok.com/f/146026/1536x1024/f024cf1427/suministro-inmediato-de-informacion-sii.png",{"size":2673},"1536x1024","Descubre qué es el Suministro Inmediato de Información (SII), quién está obligado a utilizarlo y cómo gestionar los plazos de envío del IVA.",[],[2677],{"_uid":2678,"items":2679,"heading":2750,"component":649},"def80281-c114-48d8-922b-c6452f4b32e1",[2680,2690,2700,2710,2720,2730,2740],{"_uid":2681,"title":2682,"component":577,"description":2683},"7adf060b-0882-41f2-8376-aa433a02769e","¿En qué consiste exactamente el SII?",{"type":116,"content":2684},[2685],{"type":119,"attrs":2686,"content":2687},{"textAlign":25},[2688],{"text":2689,"type":125},"El SII es la llevanza electrónica de los libros registro del IVA a través de la Sede de la AEAT. Las empresas incluidas deben enviar determinados registros de facturación dentro de plazos breves. No es una declaración adicional, sino una forma distinta de mantener los libros del IVA.",{"_uid":2691,"title":2692,"component":577,"description":2693},"be7cc60c-fdd7-48cd-86ee-3cd10e8a77df","¿Qué empresas están obligadas a utilizar el SII?",{"type":116,"content":2694},[2695],{"type":119,"attrs":2696,"content":2697},{"textAlign":25},[2698],{"text":2699,"type":125},"Están obligadas, entre otras, las grandes empresas que superan el volumen de operaciones establecido, las empresas inscritas en REDEME, las entidades acogidas al régimen especial del grupo de entidades del IVA y determinados titulares y extractores de productos de depósitos fiscales de hidrocarburos.",{"_uid":2701,"title":2702,"component":577,"description":2703},"8a10655a-0848-47c1-954b-b071fdee7f5d","¿Puede una empresa acogerse voluntariamente al SII?",{"type":116,"content":2704},[2705],{"type":119,"attrs":2706,"content":2707},{"textAlign":25},[2708],{"text":2709,"type":125},"Sí. Los sujetos pasivos que no estén obligados pueden optar voluntariamente mediante el procedimiento previsto por la AEAT, normalmente a través del modelo 036. La opción está sujeta a condiciones de permanencia y renuncia.",{"_uid":2711,"title":2712,"component":577,"description":2713},"a12435fc-1766-4be9-ac61-a9537861dab0","¿Cuál es el plazo para enviar una factura al SII?",{"type":116,"content":2714},[2715],{"type":119,"attrs":2716,"content":2717},{"textAlign":25},[2718],{"text":2719,"type":125},"El plazo general es de cuatro días naturales. Para las facturas expedidas por el destinatario o por un tercero, puede aplicarse un plazo de ocho días. En las facturas recibidas, el plazo se calcula generalmente desde el registro contable. También deben respetarse los límites vinculados al periodo de liquidación.",{"_uid":2721,"title":2722,"component":577,"description":2723},"40060d22-3957-4e6d-8f07-34e68f92caf4","¿Qué modelos deja de presentar una empresa acogida al SII?",{"type":116,"content":2724},[2725],{"type":119,"attrs":2726,"content":2727},{"textAlign":25},[2728],{"text":2729,"type":125},"En los términos previstos por la normativa, las empresas acogidas al SII quedan exoneradas de presentar los modelos 347 y 390. La empresa puede tener que incluir información adicional en el modelo 303 del último periodo del ejercicio.",{"_uid":2731,"title":2732,"component":577,"description":2733},"ee432358-03bc-446c-b99e-fb39b33d8249","¿Qué diferencia hay entre SII, VeriFactu y factura electrónica B2B?",{"type":116,"content":2734},[2735],{"type":119,"attrs":2736,"content":2737},{"textAlign":25},[2738],{"text":2739,"type":125},"El SII regula el suministro electrónico de los registros del IVA. VeriFactu establece requisitos para los sistemas informáticos de facturación. La factura electrónica B2B regula el intercambio de facturas electrónicas entre empresas y profesionales. Son obligaciones diferentes y no se sustituyen automáticamente entre sí.",{"_uid":2741,"title":2742,"component":577,"description":2743},"eba19354-4fee-45a5-a514-a123eaeb80dd","¿Cómo ayuda Spendesk a gestionar las facturas con el SII?",{"type":116,"content":2744},[2745],{"type":119,"attrs":2746,"content":2747},{"textAlign":25},[2748],{"text":2749,"type":125},"Spendesk centraliza la recepción de facturas de proveedores y extrae los datos mediante OCR desde el primer momento. La información contable y de IVA se organiza antes de dirigirse al flujo de aprobación configurado, y los datos ya validados pueden exportarse a la herramienta contable de la empresa. Esto ayuda a mantener un flujo de cuentas por pagar más ordenado y con menos margen para retrasos, aunque la validación final de la información y el suministro al SII siguen correspondiendo a la empresa conforme a sus obligaciones.",[2751],{"cta":2752,"_uid":2753,"title":2754,"eyebrow":2760,"subtitle":2765,"component":176,"textAlign":99,"flexibleSection":2770,"sectionSettings":2771,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"1b5b92ff-b89c-495c-a337-c708520f4861",{"type":116,"content":2755},[2756],{"type":176,"attrs":2757,"content":2758},{"level":633,"textAlign":25},[2759],{"text":636,"type":125},{"type":116,"content":2761},[2762],{"type":119,"attrs":2763,"content":2764},{"textAlign":25},[],{"type":116,"content":2766},[2767],{"type":119,"attrs":2768,"content":2769},{"textAlign":25},[],[],[],"suministro-inmediato-de-informacion-sii","es/blog/suministro-inmediato-de-informacion-sii",-2980,[],"1026b24a-05ed-4e9b-ac69-e27ceb7abb19","2026-08-27T10:05:46.675Z",[],"blog/suministro-inmediato-de-informacion-sii",[2781,2782,2783],{"path":2779,"name":25,"lang":37,"published":25},{"path":2779,"name":25,"lang":39,"published":25},{"path":2779,"name":25,"lang":32,"published":25},1793991676597]