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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},[170,175,181,188,194,207,213,219,225,231,236,242,254,265,271,277,285,353,359,375,380,385,390,395,400,405,410,415,420,425,430,435,486,491,496,501,506,511,516,522,687,693,699,704,710,724,730,736,742,747,753,758,764,770,775,781,787,792,798,804,809,815,821,827,833,847,852,918,923],{"type":119,"attrs":171,"content":172},{"textAlign":25,"key":121},[173],{"text":174,"type":125},"El equipo financiero abre la bandeja de facturas pendientes y encuentra una factura de un proveedor irlandés sin IVA. ¿Es un error del proveedor o debe actuar la empresa española? La respuesta depende de si se trata de una compra de bienes o de servicios, de la situación fiscal de las partes y de las reglas de localización aplicables.",{"type":119,"attrs":176,"content":178},{"textAlign":25,"key":177},"p-1",[179],{"text":180,"type":125},"Una clasificación incorrecta puede afectar al Modelo 303, al Modelo 349, a los registros contables y, en determinados casos, al Modelo 360. Esta guía explica cómo analizar una factura de un proveedor de otro estado miembro, determinar el tratamiento del IVA, contabilizar la operación y revisar las obligaciones declarativas correspondientes.",{"type":182,"attrs":183,"content":185},"heading",{"level":184,"textAlign":25},2,[186],{"text":187,"type":125},"Qué es una factura intracomunitaria y cuándo la recibe su empresa",{"type":119,"attrs":189,"content":191},{"textAlign":25,"key":190},"p-2",[192],{"text":193,"type":125},"«Factura intracomunitaria» es una expresión habitual para referirse a una factura relacionada con una operación entre empresas o profesionales establecidos en distintos estados miembros de la Unión Europea. No describe una única categoría legal: el tratamiento cambia según se compren bienes o servicios.",{"type":119,"attrs":195,"content":197},{"textAlign":25,"key":196},"p-3",[198,200,205],{"text":199,"type":125},"En una compra de bienes transportados desde otro estado miembro a España puede existir una ",{"text":201,"type":125,"marks":202},"adquisición intracomunitaria de bienes (AIB)",[203],{"type":204},"bold",{"text":206,"type":125},", siempre que se cumplan los requisitos de la normativa del IVA. Entre otros aspectos, deben analizarse el transporte, la condición de las partes, la identificación fiscal y las posibles exclusiones.",{"type":119,"attrs":208,"content":210},{"textAlign":25,"key":209},"p-4",[211],{"text":212,"type":125},"En la compra de servicios, no se trata de una AIB de bienes. En una operación B2B puede aplicarse la regla general de localización de servicios, según la cual el servicio se entiende realizado donde está establecido el cliente. En ese caso, si el proveedor no está establecido en España y se cumplen los requisitos, la empresa española puede tener que declarar el IVA mediante inversión del sujeto pasivo. Existen reglas especiales para determinados servicios, como los relacionados con inmuebles, el acceso a eventos, la restauración o el transporte.",{"type":119,"attrs":214,"content":216},{"textAlign":25,"key":215},"p-5",[217],{"text":218,"type":125},"La distinción también es importante frente a una importación. Una importación es la entrada en el territorio comunitario del IVA de bienes procedentes de terceros países o territorios fuera de dicho territorio. Las mercancías importadas se tramitan mediante aduana y el IVA se liquida conforme al procedimiento aduanero aplicable.",{"type":119,"attrs":220,"content":222},{"textAlign":25,"key":221},"p-6",[223],{"text":224,"type":125},"Una compra de servicios a un proveedor de Estados Unidos, Reino Unido o China no es automáticamente una importación. Puede quedar sujeta a las reglas españolas de localización de servicios y, en determinados casos, a la inversión del sujeto pasivo.",{"type":119,"attrs":226,"content":228},{"textAlign":25,"key":227},"p-7",[229],{"text":230,"type":125},"Por ejemplo, una empresa española recibe una factura mensual de una plataforma SaaS establecida en Irlanda. La factura no incluye IVA irlandés. Esto puede ser correcto si el servicio se localiza en España, la empresa actúa como destinataria empresarial y se cumplen los requisitos para aplicar la inversión del sujeto pasivo. La ausencia de IVA en la factura no significa que la operación esté exenta de tributación en España.",{"type":182,"attrs":232,"content":233},{"level":184,"textAlign":25},[234],{"text":235,"type":125},"Cuándo una factura intracomunitaria llega con IVA y cuándo sin IVA",{"type":119,"attrs":237,"content":239},{"textAlign":25,"key":238},"p-8",[240],{"text":241,"type":125},"No existe una regla única según la cual toda factura de un proveedor de la Unión Europea deba llegar sin IVA. Primero hay que determinar la naturaleza de la operación.",{"type":119,"attrs":243,"content":245},{"textAlign":25,"key":244},"p-9",[246,248,252],{"text":247,"type":125},"En una ",{"text":249,"type":125,"marks":250},"entrega intracomunitaria de bienes",[251],{"type":204},{"text":253,"type":125},", el proveedor puede aplicar la exención en su estado de origen cuando se cumplen los requisitos legales, entre ellos el transporte de los bienes a otro estado miembro, la identificación válida del cliente para operaciones intracomunitarias y la correcta inclusión de la operación en la declaración recapitulativa correspondiente.",{"type":119,"attrs":255,"content":257},{"textAlign":25,"key":256},"p-10",[258,259,263],{"text":247,"type":125},{"text":260,"type":125,"marks":261},"prestación de servicios B2B",[262],{"type":204},{"text":264,"type":125},", el proveedor puede no repercutir el IVA de su país cuando el servicio se localiza en España y el destinatario español es quien debe declarar el impuesto mediante inversión del sujeto pasivo. La regla general tiene excepciones, por lo que deben revisarse el tipo de servicio y las reglas especiales aplicables.",{"type":119,"attrs":266,"content":268},{"textAlign":25,"key":267},"p-11",[269],{"text":270,"type":125},"El ROI es el Registro de Operadores Intracomunitarios español. VIES es una herramienta de consulta que permite comprobar si un número de IVA está registrado y activado para operaciones intracomunitarias en la base de datos nacional correspondiente. No son lo mismo y VIES no determina por sí solo el tratamiento fiscal de una operación.",{"type":119,"attrs":272,"content":274},{"textAlign":25,"key":273},"p-12",[275],{"text":276,"type":125},"Una respuesta negativa en VIES puede deberse a un número incorrecto, a que el operador no está activado para operaciones intracomunitarias, a una inscripción reciente o a un retraso en la actualización de la base de datos. No demuestra por sí sola que el proveedor o el cliente no existan ni significa automáticamente que deba repercutirse IVA en todos los servicios.",{"type":119,"attrs":278,"content":280},{"textAlign":25,"key":279},"p-13",[281],{"text":282,"type":125,"marks":283},"Lista de verificación antes de aprobar la factura:",[284],{"type":204},{"type":286,"content":287},"bullet_list",[288,297,305,313,321,329,337,345],{"type":289,"content":290},"list_item",[291],{"type":119,"attrs":292,"content":294},{"textAlign":25,"key":293},"p-14",[295],{"text":296,"type":125},"¿Se trata de una compra de bienes o de servicios?",{"type":289,"content":298},[299],{"type":119,"attrs":300,"content":302},{"textAlign":25,"key":301},"p-15",[303],{"text":304,"type":125},"¿Dónde están establecidos el proveedor y el cliente?",{"type":289,"content":306},[307],{"type":119,"attrs":308,"content":310},{"textAlign":25,"key":309},"p-16",[311],{"text":312,"type":125},"¿Qué regla de localización se aplica?",{"type":289,"content":314},[315],{"type":119,"attrs":316,"content":318},{"textAlign":25,"key":317},"p-17",[319],{"text":320,"type":125},"¿El proveedor ha comunicado un número de IVA válido?",{"type":289,"content":322},[323],{"type":119,"attrs":324,"content":326},{"textAlign":25,"key":325},"p-18",[327],{"text":328,"type":125},"¿El número aparece activo en VIES cuando la operación requiere esa comprobación?",{"type":289,"content":330},[331],{"type":119,"attrs":332,"content":334},{"textAlign":25,"key":333},"p-19",[335],{"text":336,"type":125},"¿La empresa española está inscrita en el ROI cuando la operación lo exige?",{"type":289,"content":338},[339],{"type":119,"attrs":340,"content":342},{"textAlign":25,"key":341},"p-20",[343],{"text":344,"type":125},"¿La factura incluye la mención fiscal correcta?",{"type":289,"content":346},[347],{"type":119,"attrs":348,"content":350},{"textAlign":25,"key":349},"p-21",[351],{"text":352,"type":125},"¿Existen reglas especiales para ese bien o servicio?",{"type":119,"attrs":354,"content":356},{"textAlign":25,"key":355},"p-22",[357],{"text":358,"type":125},"Si el número de IVA no aparece en VIES, solicita al proveedor que confirme los datos y comprueba si existe una inscripción pendiente o un problema de activación. Si la operación está mal facturada, lo más prudente suele ser pedir una factura corregida antes de decidir el tratamiento contable definitivo.",{"type":119,"attrs":360,"content":362},{"textAlign":25,"key":361},"p-23",[363,365,373],{"text":364,"type":125},"Antes de",{"text":366,"type":125,"marks":367}," aprobar cualquier factura",[368],{"type":369,"attrs":370},"link",{"href":371,"uuid":25,"anchor":25,"target":372,"linktype":107},"https://www.spendesk.com/es/blog/gestion-de-facturas/","_blank",{"text":374,"type":125}," de un nuevo proveedor europeo, el equipo de administración debería guardar el número consultado, la fecha de la consulta, el resultado y, cuando esté disponible, el número de consulta de VIES. Una captura de pantalla puede ser útil como evidencia interna, pero no es un requisito universal que sustituya al análisis de la operación.",{"type":182,"attrs":376,"content":377},{"level":184,"textAlign":25},[378],{"text":379,"type":125},"La inversión del sujeto pasivo obliga a declarar el IVA en España",{"type":119,"attrs":381,"content":382},{"textAlign":25,"key":121},[383],{"text":384,"type":125},"Cuando una operación se localiza en España y el proveedor no está establecido aquí, la empresa española puede ser la responsable de declarar el IVA mediante inversión del sujeto pasivo. Esto no significa que la compra esté exenta. Significa que el destinatario calcula e incluye el IVA español en su autoliquidación.",{"type":119,"attrs":386,"content":387},{"textAlign":25,"key":177},[388],{"text":389,"type":125},"En una operación con derecho pleno a deducción, la empresa puede declarar simultáneamente el IVA devengado y el IVA deducible por el mismo importe. En ese caso, el efecto económico puede ser neutro en la autoliquidación. No obstante, la neutralidad no está garantizada si existe prorrata, una limitación a la deducción, un gasto no deducible, una regularización o un desfase temporal.",{"type":119,"attrs":391,"content":392},{"textAlign":25,"key":190},[393],{"text":394,"type":125},"La base imponible se determina conforme a las reglas de la Ley del IVA. No siempre coincide sin más con el importe total de la factura, ya que pueden existir descuentos, gastos accesorios, impuestos u otros conceptos que deban analizarse.",{"type":119,"attrs":396,"content":397},{"textAlign":25,"key":196},[398],{"text":399,"type":125},"El tipo aplicable es el vigente en España para el bien o servicio concreto. El 21 % es el tipo general, pero existen tipos reducidos y otros tratamientos específicos. No debe aplicarse automáticamente el tipo del proveedor ni suponerse que todas las operaciones están sujetas al 21 %.",{"type":119,"attrs":401,"content":402},{"textAlign":25,"key":209},[403],{"text":404,"type":125},"Ejemplo hipotético: Una empresa española recibe una factura de 1.000 € por un servicio SaaS localizado en España. Si el tipo español aplicable fuera el 21 %, la cuota a declarar sería de 210 €. La empresa registraría el IVA devengado y, si tiene derecho pleno a deducción, el IVA deducible por el mismo importe. El ejemplo parte de una base imponible de 1.000 € y no debe extrapolarse a cualquier bien o servicio.",{"type":182,"attrs":406,"content":407},{"level":184,"textAlign":25},[408],{"text":409,"type":125},"¿Cómo funciona la autofactura o factura con inversión del sujeto pasivo en España?",{"type":119,"attrs":411,"content":412},{"textAlign":25,"key":215},[413],{"text":414,"type":125},"Existe confusión entre la inversión del sujeto pasivo y la obligación de emitir una autofactura. Son conceptos diferentes.",{"type":119,"attrs":416,"content":417},{"textAlign":25,"key":221},[418],{"text":419,"type":125},"La inversión del sujeto pasivo determina quién debe declarar el IVA. La facturación por el destinatario, también conocida como _self-billing_, determina quién emite materialmente la factura cuando se cumplen los requisitos y acuerdos aplicables.",{"type":119,"attrs":421,"content":422},{"textAlign":25,"key":227},[423],{"text":424,"type":125},"En una adquisición intracomunitaria estándar o en una operación ordinaria de servicios con inversión del sujeto pasivo, la empresa española no tiene que crear automáticamente una autofactura. La factura del proveedor, junto con la documentación de la operación, sirve como soporte para registrar el gasto y declarar el IVA correspondiente.",{"type":119,"attrs":426,"content":427},{"textAlign":25,"key":238},[428],{"text":429,"type":125},"Cuando una empresa española recibe una factura de un proveedor de la Unión Europea, debe registrar la factura recibida y aplicar el tratamiento fiscal que corresponda. Si la operación está sujeta a inversión del sujeto pasivo, la factura debería incluir la mención «inversión del sujeto pasivo» o «reverse charge», según las reglas de facturación aplicables.",{"type":119,"attrs":431,"content":432},{"textAlign":25,"key":244},[433],{"text":434,"type":125},"La factura debe contener los datos exigidos por la normativa, que pueden incluir:",{"type":286,"content":436},[437,444,451,458,465,472,479],{"type":289,"content":438},[439],{"type":119,"attrs":440,"content":441},{"textAlign":25,"key":256},[442],{"text":443,"type":125},"Identificación y domicilio del proveedor y del cliente",{"type":289,"content":445},[446],{"type":119,"attrs":447,"content":448},{"textAlign":25,"key":267},[449],{"text":450,"type":125},"Número y fecha de la factura",{"type":289,"content":452},[453],{"type":119,"attrs":454,"content":455},{"textAlign":25,"key":273},[456],{"text":457,"type":125},"NIF-IVA cuando sea necesario",{"type":289,"content":459},[460],{"type":119,"attrs":461,"content":462},{"textAlign":25,"key":279},[463],{"text":464,"type":125},"Descripción de los bienes o servicios",{"type":289,"content":466},[467],{"type":119,"attrs":468,"content":469},{"textAlign":25,"key":293},[470],{"text":471,"type":125},"Base imponible",{"type":289,"content":473},[474],{"type":119,"attrs":475,"content":476},{"textAlign":25,"key":301},[477],{"text":478,"type":125},"Tipo y cuota de IVA cuando procedan",{"type":289,"content":480},[481],{"type":119,"attrs":482,"content":483},{"textAlign":25,"key":309},[484],{"text":485,"type":125},"Mención de la exención, la no sujeción o la inversión del sujeto pasivo cuando corresponda",{"type":119,"attrs":487,"content":488},{"textAlign":25,"key":317},[489],{"text":490,"type":125},"No todas las facturas sin IVA deben indicar «IVA 0 %». Una operación puede estar exenta, no sujeta o sometida a inversión del sujeto pasivo, y cada tratamiento requiere una referencia adecuada.",{"type":119,"attrs":492,"content":493},{"textAlign":25,"key":325},[494],{"text":495,"type":125},"Ejemplo hipotético: Una pyme española que compra licencias de software a un proveedor alemán no necesita emitir una autofactura únicamente porque deba declarar el IVA por inversión del sujeto pasivo. Debe registrar la factura del proveedor, analizar la localización del servicio, calcular la cuota española cuando corresponda y realizar el asiento adecuado.",{"type":182,"attrs":497,"content":498},{"level":184,"textAlign":25},[499],{"text":500,"type":125},"Cómo contabilizar una factura intracomunitaria sin IVA, paso a paso",{"type":119,"attrs":502,"content":503},{"textAlign":25,"key":333},[504],{"text":505,"type":125},"El asiento contable depende de la naturaleza de la compra, de si la factura está pendiente de pago, del tratamiento del IVA y del plan contable de la empresa. No existe un asiento único aplicable a todos los bienes y servicios.",{"type":119,"attrs":507,"content":508},{"textAlign":25,"key":341},[509],{"text":510,"type":125},"Ejemplo hipotético:Una empresa recibe una factura de 1.200 € por un servicio SaaS de un proveedor irlandés. Se supone, únicamente a efectos ilustrativos, que la base imponible es de 1.200 €, que el tipo español aplicable es el 21 %, que la operación está sujeta a inversión del sujeto pasivo y que la factura no contiene IVA irlandés.",{"type":119,"attrs":512,"content":513},{"textAlign":25,"key":349},[514],{"text":515,"type":125},"El IVA a declarar sería de 252 €.",{"type":182,"attrs":517,"content":519},{"level":518,"textAlign":25},3,[520],{"text":521,"type":125},"Asiento contable orientativo",{"type":523,"content":524},"table",[525,572,602,631,659],{"type":526,"content":527},"tableRow",[528,540,550,561],{"type":529,"attrs":530,"content":532},"tableHeader",{"colspan":531,"rowspan":531,"colwidth":25},1,[533],{"type":119,"attrs":534,"content":535},{"textAlign":25,"key":355},[536],{"text":537,"type":125,"marks":538},"Cuenta",[539],{"type":204},{"type":529,"attrs":541,"content":542},{"colspan":531,"rowspan":531,"colwidth":25},[543],{"type":119,"attrs":544,"content":545},{"textAlign":25,"key":361},[546],{"text":547,"type":125,"marks":548},"Concepto",[549],{"type":204},{"type":529,"attrs":551,"content":552},{"colspan":531,"rowspan":531,"colwidth":25},[553],{"type":119,"attrs":554,"content":556},{"textAlign":25,"key":555},"p-24",[557],{"text":558,"type":125,"marks":559},"Debe",[560],{"type":204},{"type":529,"attrs":562,"content":563},{"colspan":531,"rowspan":531,"colwidth":25},[564],{"type":119,"attrs":565,"content":567},{"textAlign":25,"key":566},"p-25",[568],{"text":569,"type":125,"marks":570},"Haber",[571],{"type":204},{"type":526,"content":573},[574,584,593],{"type":575,"attrs":576,"content":577},"tableCell",{"colspan":531,"rowspan":531,"colwidth":25},[578],{"type":119,"attrs":579,"content":581},{"textAlign":25,"key":580},"p-26",[582],{"text":583,"type":125},"629",{"type":575,"attrs":585,"content":586},{"colspan":531,"rowspan":531,"colwidth":25},[587],{"type":119,"attrs":588,"content":590},{"textAlign":25,"key":589},"p-27",[591],{"text":592,"type":125},"Otros servicios",{"type":575,"attrs":594,"content":595},{"colspan":531,"rowspan":531,"colwidth":25},[596],{"type":119,"attrs":597,"content":599},{"textAlign":25,"key":598},"p-28",[600],{"text":601,"type":125},"1.200 €",{"type":526,"content":603},[604,613,622],{"type":575,"attrs":605,"content":606},{"colspan":531,"rowspan":531,"colwidth":25},[607],{"type":119,"attrs":608,"content":610},{"textAlign":25,"key":609},"p-29",[611],{"text":612,"type":125},"472",{"type":575,"attrs":614,"content":615},{"colspan":531,"rowspan":531,"colwidth":25},[616],{"type":119,"attrs":617,"content":619},{"textAlign":25,"key":618},"p-30",[620],{"text":621,"type":125},"IVA soportado, según la configuración contable aplicable",{"type":575,"attrs":623,"content":624},{"colspan":531,"rowspan":531,"colwidth":25},[625],{"type":119,"attrs":626,"content":628},{"textAlign":25,"key":627},"p-31",[629],{"text":630,"type":125},"252 €",{"type":526,"content":632},[633,642,651],{"type":575,"attrs":634,"content":635},{"colspan":531,"rowspan":531,"colwidth":25},[636],{"type":119,"attrs":637,"content":639},{"textAlign":25,"key":638},"p-32",[640],{"text":641,"type":125},"410",{"type":575,"attrs":643,"content":644},{"colspan":531,"rowspan":531,"colwidth":25},[645],{"type":119,"attrs":646,"content":648},{"textAlign":25,"key":647},"p-33",[649],{"text":650,"type":125},"Acreedores por prestación de servicios",{"type":575,"attrs":652,"content":653},{"colspan":531,"rowspan":531,"colwidth":25},[654],{"type":119,"attrs":655,"content":657},{"textAlign":25,"key":656},"p-34",[658],{"text":601,"type":125},{"type":526,"content":660},[661,670,679],{"type":575,"attrs":662,"content":663},{"colspan":531,"rowspan":531,"colwidth":25},[664],{"type":119,"attrs":665,"content":667},{"textAlign":25,"key":666},"p-35",[668],{"text":669,"type":125},"477",{"type":575,"attrs":671,"content":672},{"colspan":531,"rowspan":531,"colwidth":25},[673],{"type":119,"attrs":674,"content":676},{"textAlign":25,"key":675},"p-36",[677],{"text":678,"type":125},"IVA devengado por inversión del sujeto pasivo",{"type":575,"attrs":680,"content":681},{"colspan":531,"rowspan":531,"colwidth":25},[682],{"type":119,"attrs":683,"content":685},{"textAlign":25,"key":684},"p-37",[686],{"text":630,"type":125},{"type":119,"attrs":688,"content":690},{"textAlign":25,"key":689},"p-38",[691],{"text":692,"type":125},"La cuenta de gasto puede ser la 629 para otros servicios, pero una compra de mercancías, materiales u otros aprovisionamientos puede requerir cuentas diferentes, como la 600 o la 602. Si la factura ya está pagada, el haber puede corresponder a una cuenta bancaria en lugar de la 410. Las subcuentas de IVA y la estructura exacta deben adaptarse al plan contable y al ERP.",{"type":119,"attrs":694,"content":696},{"textAlign":25,"key":695},"p-39",[697],{"text":698,"type":125},"Si la empresa tiene derecho pleno a deducir el IVA, los 252 € devengados y los 252 € deducibles pueden compensarse en la autoliquidación. Si la deducción es parcial o inexistente, el resultado no será completamente neutro.",{"type":182,"attrs":700,"content":701},{"level":184,"textAlign":25},[702],{"text":703,"type":125},"Cuando la factura llega con IVA extranjero",{"type":119,"attrs":705,"content":707},{"textAlign":25,"key":706},"p-40",[708],{"text":709,"type":125},"Si el proveedor repercute IVA de su país, no debe concluirse automáticamente que la empresa española no tiene ninguna obligación de IVA en España. La operación puede estar correctamente facturada, contener un error que deba rectificarse o estar sujeta a una regla especial.",{"type":119,"attrs":711,"content":713},{"textAlign":25,"key":712},"p-41",[714,716,722],{"text":715,"type":125},"El IVA extranjero no se deduce en el Modelo 303 español. Si la cuota se ha soportado en otro Estado miembro y se cumplen los requisitos, la empresa puede solicitar su devolución mediante el",{"text":717,"type":125,"marks":718}," Modelo 360",[719],{"type":369,"attrs":720},{"href":721,"uuid":25,"anchor":25,"target":372,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/procedimientoini/GZ09.shtml",{"text":723,"type":125},". El Modelo 360 se refiere a cuotas de IVA soportadas en otros Estados miembros y tiene requisitos, límites y plazos específicos.",{"type":119,"attrs":725,"content":727},{"textAlign":25,"key":726},"p-42",[728],{"text":729,"type":125},"Mientras se espera la devolución, el IVA extranjero recuperable puede registrarse como un derecho de cobro o cuenta a recuperar, según la política contable de la empresa. Si la cuota no es recuperable o la solicitud es rechazada, puede tener que incorporarse al gasto o al coste del bien o servicio correspondiente.",{"type":119,"attrs":731,"content":733},{"textAlign":25,"key":732},"p-43",[734],{"text":735,"type":125},"Una herramienta de automatización de cuentas por pagar como Spendesk puede centralizar la recepción de facturas, extraer y proponer datos, dirigir el documento a aprobación y preparar información contable según las reglas configuradas. También puede admitir configuraciones de inversión del sujeto pasivo en determinados flujos contables.",{"type":119,"attrs":737,"content":739},{"textAlign":25,"key":738},"p-44",[740],{"text":741,"type":125},"Sin embargo, Spendesk no debe presentarse como una herramienta que detecta automáticamente todos los casos de IVA omitido, valida siempre el cálculo fiscal del proveedor, prepara el Modelo 303 o el Modelo 349, tramita el Modelo 360 o garantiza el cumplimiento del IVA español. El equipo financiero debe revisar el tratamiento fiscal y confirmar las cuentas y códigos antes de contabilizar.",{"type":182,"attrs":743,"content":744},{"level":184,"textAlign":25},[745],{"text":746,"type":125},"El Modelo 349 y el Modelo 303 recogen la operación, pero no de la misma forma que el Modelo 347",{"type":119,"attrs":748,"content":750},{"textAlign":25,"key":749},"p-45",[751],{"text":752,"type":125},"Las operaciones intracomunitarias pueden generar obligaciones declarativas diferentes de las compras nacionales. El modelo aplicable depende de la naturaleza de la operación, el periodo, el régimen de IVA y las obligaciones de la empresa.",{"type":182,"attrs":754,"content":755},{"level":518,"textAlign":25},[756],{"text":757,"type":125},"Modelo 349: declaración recapitulativa de operaciones intracomunitarias",{"type":119,"attrs":759,"content":761},{"textAlign":25,"key":760},"p-46",[762],{"text":763,"type":125},"El Modelo 349 informa a la AEAT sobre determinadas entregas y adquisiciones intracomunitarias de bienes, así como sobre determinados servicios prestados o recibidos entre operadores de distintos estados miembros.",{"type":119,"attrs":765,"content":767},{"textAlign":25,"key":766},"p-47",[768],{"text":769,"type":125},"La periodicidad no debe explicarse como una regla sencilla basada únicamente en el importe de las compras. Por regla general, el modelo se presenta mensualmente. Puede presentarse trimestralmente cuando el importe total de las operaciones que deben tenerse en cuenta para el umbral no supera 50.000 € sin IVA durante el trimestre de referencia ni en cada uno de los cuatro trimestres naturales anteriores. El umbral no es una regla general para todas las compras intracomunitarias y deben revisarse las operaciones incluidas.",{"type":182,"attrs":771,"content":772},{"level":518,"textAlign":25},[773],{"text":774,"type":125},"Modelo 303: autoliquidación del IVA",{"type":119,"attrs":776,"content":778},{"textAlign":25,"key":777},"p-48",[779],{"text":780,"type":125},"Las adquisiciones intracomunitarias de bienes y determinados servicios recibidos se reflejan en las casillas correspondientes del Modelo 303. La empresa declara el IVA devengado y, si cumple los requisitos de deducción, el IVA soportado deducible.",{"type":119,"attrs":782,"content":784},{"textAlign":25,"key":783},"p-49",[785],{"text":786,"type":125},"El efecto puede ser neutro cuando la empresa tiene derecho pleno a deducir la cuota en el mismo periodo. No será necesariamente neutro si existen limitaciones, prorrata, gastos no deducibles, regularizaciones o diferencias de periodo.",{"type":182,"attrs":788,"content":789},{"level":518,"textAlign":25},[790],{"text":791,"type":125},"Por qué la misma operación no se repite en el Modelo 347",{"type":119,"attrs":793,"content":795},{"textAlign":25,"key":794},"p-50",[796],{"text":797,"type":125},"Las operaciones intracomunitarias que deben declararse en el Modelo 349 no se incluyen de nuevo en el Modelo 347 por esa misma operación. Esto evita duplicar información.",{"type":119,"attrs":799,"content":801},{"textAlign":25,"key":800},"p-51",[802],{"text":803,"type":125},"La exclusión no significa que todas las operaciones realizadas con un proveedor comunitario queden automáticamente fuera del Modelo 347. Deben revisarse las demás operaciones y las circunstancias del contribuyente, incluidas las reglas aplicables a quienes están sujetos al SII durante todo el año.",{"type":182,"attrs":805,"content":806},{"level":518,"textAlign":25},[807],{"text":808,"type":125},"SII: una obligación adicional para determinados contribuyentes",{"type":119,"attrs":810,"content":812},{"textAlign":25,"key":811},"p-52",[813],{"text":814,"type":125},"Las empresas obligadas al Suministro Inmediato de Información, como las grandes empresas, los grupos de IVA y las entidades inscritas en el REDEME, deben remitir los registros de facturación a la AEAT conforme a sus plazos específicos. También pueden existir otros supuestos de inclusión y la opción voluntaria.",{"type":119,"attrs":816,"content":818},{"textAlign":25,"key":817},"p-53",[819],{"text":820,"type":125},"En general, las facturas emitidas se suministran en un plazo de cuatro días naturales desde su expedición, con reglas específicas cuando la factura la expide un tercero. Las facturas recibidas se suministran en un plazo de cuatro días desde su registro contable. También deben respetarse los límites vinculados al periodo de liquidación y al día 16 del mes siguiente, según el tipo de registro.",{"type":119,"attrs":822,"content":824},{"textAlign":25,"key":823},"p-54",[825],{"text":826,"type":125},"El SII no es una obligación general para todas las empresas españolas y no debe confundirse con el Modelo 349 ni con el envío de facturas completas a la AEAT.",{"type":119,"attrs":828,"content":830},{"textAlign":25,"key":829},"p-55",[831],{"text":832,"type":125},"La comparación entre el Modelo 349 y el Modelo 303 puede servir como control interno, pero no siempre debe esperarse una coincidencia exacta en el mismo periodo. Pueden existir diferencias por el tipo de operación, el periodo de devengo, las rectificaciones, los ajustes y el tratamiento contable.",{"type":119,"attrs":834,"content":836},{"textAlign":25,"key":835},"p-56",[837,839,845],{"text":838,"type":125},"Cuando los datos de las facturas llegan tarde o se gestionan en hojas de cálculo, la revisión de los modelos puede consumir tiempo. La",{"text":840,"type":125,"marks":841}," automatización de cuentas por pagar",[842],{"type":369,"attrs":843},{"href":844,"uuid":25,"anchor":25,"target":372,"linktype":107},"https://www.spendesk.com/es/blog/cuentas-por-pagar/",{"text":846,"type":125}," de Spendesk puede ayudar a centralizar las facturas y la información contable, pero no genera por sí sola los Modelos 303, 349 o 360 ni sustituye la revisión fiscal.",{"type":182,"attrs":848,"content":849},{"level":184,"textAlign":25},[850],{"text":851,"type":125},"Puntos clave",{"type":286,"content":853},[854,862,870,878,886,894,902,910],{"type":289,"content":855},[856],{"type":119,"attrs":857,"content":859},{"textAlign":25,"key":858},"p-57",[860],{"text":861,"type":125},"Una factura relacionada con una operación intracomunitaria no tiene siempre el mismo tratamiento: hay que distinguir entre bienes, servicios, importaciones y reglas especiales.",{"type":289,"content":863},[864],{"type":119,"attrs":865,"content":867},{"textAlign":25,"key":866},"p-58",[868],{"text":869,"type":125},"Una factura sin IVA puede ser correcta, pero no significa que la operación esté exenta de tributación en España.",{"type":289,"content":871},[872],{"type":119,"attrs":873,"content":875},{"textAlign":25,"key":874},"p-59",[876],{"text":877,"type":125},"ROI y VIES son conceptos diferentes. VIES sirve para consultar la activación de un número de IVA, pero no determina por sí solo el tratamiento fiscal.",{"type":289,"content":879},[880],{"type":119,"attrs":881,"content":883},{"textAlign":25,"key":882},"p-60",[884],{"text":885,"type":125},"La inversión del sujeto pasivo puede obligar al cliente español a declarar el IVA, con un efecto potencialmente neutro si existe derecho pleno a deducción.",{"type":289,"content":887},[888],{"type":119,"attrs":889,"content":891},{"textAlign":25,"key":890},"p-61",[892],{"text":893,"type":125},"No es necesario emitir una autofactura por el mero hecho de aplicar la inversión del sujeto pasivo.",{"type":289,"content":895},[896],{"type":119,"attrs":897,"content":899},{"textAlign":25,"key":898},"p-62",[900],{"text":901,"type":125},"El IVA extranjero no se deduce en el Modelo 303 español. Si procede, puede solicitarse su devolución mediante el Modelo 360.",{"type":289,"content":903},[904],{"type":119,"attrs":905,"content":907},{"textAlign":25,"key":906},"p-63",[908],{"text":909,"type":125},"El Modelo 349, el Modelo 303, el Modelo 347 y el SII tienen finalidades y reglas diferentes.",{"type":289,"content":911},[912],{"type":119,"attrs":913,"content":915},{"textAlign":25,"key":914},"p-64",[916],{"text":917,"type":125},"Una plataforma de cuentas por pagar como Spendesk facilita la captura, organización y centralización de facturas, ayudando a los equipos a gestionar la información de forma más eficiente.",{"type":182,"attrs":919,"content":920},{"level":518,"textAlign":25},[921],{"text":922,"type":125},"En resumen",{"type":119,"attrs":924,"content":926},{"textAlign":25,"key":925},"p-65",[927],{"text":928,"type":125},"Spendesk ayuda a simplificar la gestión de facturas y a mantener la información financiera organizada, proporcionando apoyo práctico para los procesos administrativos y contables de la empresa. La plataforma facilita la gestión de la información, mientras que la revisión fiscal y el cumplimiento de las obligaciones tributarias siguen correspondiendo a la empresa.",{"name":930,"created_at":931,"published_at":16,"updated_at":932,"id":933,"uuid":934,"content":935,"slug":942,"full_slug":943,"sort_by_date":25,"position":52,"tag_list":944,"is_startpage":28,"parent_id":945,"meta_data":25,"group_id":946,"first_published_at":947,"release_id":25,"lang":32,"path":25,"alternates":948,"default_full_slug":949,"translated_slugs":950,"_stopResolving":41},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":936,"icon":937,"name":930,"component":941},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":938,"alt":939,"name":99,"focus":99,"title":99,"filename":940,"copyright":99,"fieldtype":104,"is_external_url":28},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","es/blog/category/article",[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[951,952,953],{"path":949,"name":25,"lang":37,"published":25},{"path":949,"name":25,"lang":39,"published":25},{"path":949,"name":25,"lang":32,"published":25},[32],[],"Factura intracomunitaria: IVA y contabilización",[],"2026-08-11 00:00","18",[961],{"_uid":962,"asset":963,"caption":99,"component":967},"4fdb0800-f3af-453e-975c-6635e5eaf37e",{"id":964,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":965,"copyright":99,"fieldtype":104,"meta_data":966,"is_external_url":28},213567525388398,"https://a.storyblok.com/f/146026/1536x1024/9621cc880e/factura-intracomunitaria.png",{},"image","Factura intracomunitaria: aprende a revisar el IVA, aplicar la inversión del sujeto pasivo y contabilizar las compras a proveedores de la Unión Europea.",[],[971],{"_uid":972,"items":973,"heading":1023,"component":1046},"156d09f6-b7f5-4dbe-a86d-04588ea27a93",[974,985,995,1005],{"_uid":975,"title":976,"component":977,"description":978},"6ebb716a-e3b9-43ec-985e-fe7611746bca","¿Qué pasa si el proveedor o mi empresa no están dados de alta en el ROI o no aparecen en VIES?","faqItem",{"type":116,"content":979},[980],{"type":119,"attrs":981,"content":982},{"textAlign":25,"key":121},[983],{"text":984,"type":125},"No existe una respuesta automática para todos los casos. Comprueba si el número se ha introducido correctamente, si el operador está activado para operaciones intracomunitarias y si la inscripción es reciente. En una entrega intracomunitaria de bienes, la ausencia de un número de IVA válido puede impedir aplicar la exención. En los servicios, el tratamiento depende también de la condición del cliente, el tipo de servicio y la regla de localización aplicable. Si la factura parece incorrecta, solicita al proveedor que confirme sus datos o emita una factura rectificativa. 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Esta se envía directamente a su superior para su validación y, a continuación, al equipo financiero.",{"type":119,"attrs":2571,"content":2572},{"textAlign":25},[2573,2577,2578],{"text":2574,"type":125,"marks":2575},"Para los equipos financieros",[2576],{"type":204},{"type":2404},{"text":2579,"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":2581,"content":2582},{"textAlign":25},[2583],{"text":2584,"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":2586,"content":2587},{"textAlign":25},[2588],{"text":2589,"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":2591,"content":2592},{"textAlign":25},[2593],{"text":2594,"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":2596,"content":2597},{"textAlign":25},[2598],{"text":2599,"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.",[2601],{"cta":2602,"_uid":2603,"title":2604,"eyebrow":2611,"subtitle":2614,"component":182,"textAlign":99,"sectionSettings":2620,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":116,"content":2605},[2606],{"type":182,"attrs":2607,"content":2608},{"level":184},[2609],{"text":2610,"type":125},"Empezar con Spendesk",{"type":116,"content":2612},[2613],{"type":119},{"type":116,"content":2615},[2616],{"type":119,"content":2617},[2618],{"text":2619,"type":125},"Descubre por qué más de 3500 directores financieros, interventores, contables y administradores financieros confían en Spendesk.",[],[],"Otros artículos","Enlaces 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financieros","2023-04-12T07:17:50.759Z","2026-09-29T09:14:28.236Z","2026-09-29T09:14:28.249Z",290528746,"0d21d83f-545d-4f60-acc8-ab3b9c5b94e6",{"_uid":154,"name":2644,"component":22},"equipos-financieros","es/blog/topic/equipos-financieros",[],"37251365-a886-4869-8f3b-1976331cbcf4",[],"blog/topic/equipos-financieros",[2658,2659,2660],{"path":2656,"name":25,"lang":37,"published":25},{"path":2656,"name":25,"lang":39,"published":25},{"path":2656,"name":25,"lang":32,"published":25},{"name":930,"created_at":931,"published_at":16,"updated_at":932,"id":933,"uuid":934,"content":2662,"slug":942,"full_slug":943,"sort_by_date":25,"position":52,"tag_list":2664,"is_startpage":28,"parent_id":945,"meta_data":25,"group_id":946,"first_published_at":947,"release_id":25,"lang":32,"path":25,"alternates":2665,"default_full_slug":949,"translated_slugs":2666,"_stopResolving":41},{"_uid":936,"icon":2663,"name":930,"component":941},{"id":938,"alt":939,"name":99,"focus":99,"title":99,"filename":940,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2667,2668,2669],{"path":949,"name":25,"lang":37,"published":25},{"path":949,"name":25,"lang":39,"published":25},{"path":949,"name":25,"lang":32,"published":25},[32],[],"Modelo 111 del IRPF: guía de retenciones para el equipo de f","2026-08-03 00:00","11",[2676],{"_uid":2677,"asset":2678,"caption":99,"component":967},"8d7934aa-bd72-45e4-bf37-d78357884d0b",{"id":2679,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2680,"copyright":99,"fieldtype":104,"meta_data":2681,"is_external_url":28},213557579976256,"https://a.storyblok.com/f/146026/1536x1024/07d9ae630e/modelo-111-irpf-retenciones.png",{"size":2682},"1536x1024","Guía del Modelo 111: qué declara la empresa, cómo se rellena casilla a casilla y los plazos del 3T ante la AEAT. Cuadra el 190 y evita recargos.",[],[2686],{"_uid":2687,"items":2688,"heading":2780,"component":1046},"3a0a0e64-8720-4af2-91c3-673414935f4a",[2689,2722,2740,2750,2760,2770],{"_uid":2690,"title":2691,"component":977,"description":2692},"36103d57-5f5a-4af1-b116-c29162526b19","¿Qué diferencia hay entre el Modelo 111 y el Modelo 190?",{"type":116,"content":2693},[2694],{"type":119,"attrs":2695,"content":2696},{"textAlign":25},[2697,2699,2705,2707,2713,2715,2721],{"text":2698,"type":125},"El Modelo 111 es la autoliquidación trimestral de las retenciones del IRPF sobre rendimientos del trabajo y actividades económicas, mientras que el",{"text":2700,"type":125,"marks":2701}," Modelo 190 es su resumen anual informativo",[2702],{"type":369,"attrs":2703},{"href":2704,"uuid":25,"anchor":25,"target":372,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/irpf/retenciones-ingresos-cuenta-pagos-fraccionados/retenciones-ingresos-cuenta/gestiones-retenciones-irpf.html",{"text":2706,"type":125},". Las retenciones de alquileres se declaran mediante el",{"text":2708,"type":125,"marks":2709}," Modelo 115",[2710],{"type":369,"attrs":2711},{"href":2712,"uuid":25,"anchor":25,"target":372,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/procedimientos/GH02.shtml",{"text":2714,"type":125}," y el pago fraccionado del IRPF de los autónomos, mediante el",{"text":2716,"type":125,"marks":2717}," Modelo 130",[2718],{"type":369,"attrs":2719},{"href":2720,"uuid":25,"anchor":25,"target":372,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/procedimientoini/G601.shtml",{"text":1022,"type":125},{"_uid":2723,"title":2724,"component":977,"description":2725},"9abeccc9-21dd-4c0a-825b-d1de2694bb12","¿Qué diferencia hay entre una retención y un ingreso a cuenta?",{"type":116,"content":2726},[2727],{"type":119,"attrs":2728,"content":2729},{"textAlign":25},[2730,2732,2738],{"text":2731,"type":125},"La retención se practica sobre las rentas dinerarias, como las nóminas y las facturas pagadas en dinero. La empresa detrae una parte de ese importe y la ingresa ante la AEAT. El ingreso a cuenta es el equivalente para las retribuciones en especie. Como no hay dinero del que detraerlo, el pagador ingresa a cuenta el importe correspondiente sobre el valor de la retribución. Ambos son pagos anticipados del IRPF del perceptor y se declaran conjuntamente en el",{"text":2733,"type":125,"marks":2734}," Modelo 111, en casillas separadas",[2735],{"type":369,"attrs":2736},{"href":2737,"uuid":25,"anchor":25,"target":372,"linktype":107},"https://www.boe.es/buscar/act.php?id=BOE-A-2011-4948",{"text":2739,"type":125},". Los rendimientos dinerarios van en las casillas 01 a 03 de los rendimientos del trabajo y en las casillas 07 a 09 de las actividades económicas. Los rendimientos en especie se declaran en las casillas 04 a 06.",{"_uid":2741,"title":2742,"component":977,"description":2743},"4c266973-9d31-48f8-8102-ab45080ccaca","¿Cuándo se presenta el Modelo 111 del tercer trimestre?",{"type":116,"content":2744},[2745],{"type":119,"attrs":2746,"content":2747},{"textAlign":25},[2748],{"text":2749,"type":125},"El tercer trimestre se presenta del 1 al 20 de octubre. Si se domicilia el pago, el plazo se adelanta al 15 de octubre.",{"_uid":2751,"title":2752,"component":977,"description":2753},"0d57caab-2cb2-4026-89b4-edfbb27fa3c7","¿Puedo presentar el Modelo 111 y el Modelo 190 de forma electrónica y qué certificado necesito?",{"type":116,"content":2754},[2755],{"type":119,"attrs":2756,"content":2757},{"textAlign":25},[2758],{"text":2759,"type":125},"Sí, ambos se presentan en la sede electrónica de la AEAT. Necesitas un certificado digital o Cl@ve para identificarte y firmar la presentación.",{"_uid":2761,"title":2762,"component":977,"description":2763},"d9f9d762-93d7-452c-8c0b-21eeffac2ca3","¿Hay que presentar el Modelo 111 si no ha habido retenciones?",{"type":116,"content":2764},[2765],{"type":119,"attrs":2766,"content":2767},{"textAlign":25},[2768],{"text":2769,"type":125},"Debes presentar una autoliquidación negativa cuando se hayan pagado rentas sujetas a retención pero, por su cuantía, no procediera practicar retención. Si durante el trimestre no se ha satisfecho ninguna renta sujeta a retención, no hay que presentar el modelo.",{"_uid":2771,"title":2772,"component":977,"description":2773},"e67e103f-48a9-4fed-9ab7-b6857c94b931","¿Qué facturas de autónomos se declaran en el Modelo 111?",{"type":116,"content":2774},[2775],{"type":119,"attrs":2776,"content":2777},{"textAlign":25},[2778],{"text":2779,"type":125},"Se declaran las facturas de profesionales que aplican una retención del IRPF, con carácter general del 15 %, o del 7 % si el profesional se acoge al tipo reducido por inicio de actividad.",[2781],{"cta":2782,"_uid":2783,"title":2784,"eyebrow":2790,"subtitle":2795,"component":182,"textAlign":99,"flexibleSection":2800,"sectionSettings":2801,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"9c99409a-2f14-488a-bd3a-7d91d9042dc1",{"type":116,"content":2785},[2786],{"type":182,"attrs":2787,"content":2788},{"level":184,"textAlign":25},[2789],{"text":1033,"type":125},{"type":116,"content":2791},[2792],{"type":119,"attrs":2793,"content":2794},{"textAlign":25},[],{"type":116,"content":2796},[2797],{"type":119,"attrs":2798,"content":2799},{"textAlign":25},[],[],[],"modelo-111-irpf-retenciones","es/blog/modelo-111-irpf-retenciones",-2400,[],"38bc7afb-d5d6-4178-bd0d-3c89bb143ec7","2026-08-10T14:39:54.001Z",[],"blog/modelo-111-irpf-retenciones",[2811,2812,2813],{"path":2809,"name":25,"lang":37,"published":25},{"path":2809,"name":25,"lang":39,"published":25},{"path":2809,"name":25,"lang":32,"published":25},{"name":2815,"created_at":2816,"published_at":2817,"updated_at":2818,"id":2819,"uuid":2820,"content":2821,"slug":2952,"full_slug":2953,"sort_by_date":25,"position":2954,"tag_list":2955,"is_startpage":28,"parent_id":1051,"meta_data":25,"group_id":2956,"first_published_at":2957,"release_id":25,"lang":32,"path":25,"alternates":2958,"default_full_slug":2959,"translated_slugs":2960},"Facturas con retención de IRPF: cómo validarlas y pagarlas correctamente desde el equipo de finanzas","2026-08-26T15:56:46.281Z","2026-11-03T12:15:22.660Z","2026-11-03T12:15:22.695Z",213279564983671,"5c88a22e-413e-4b5a-a189-6e7f76a56680",{"_uid":2822,"title":2815,"topics":2823,"noIndex":28,"category":2832,"language":2841,"component":942,"heroMedia":2842,"metaTitle":2843,"publishedAt":2844,"readingTime":2845,"redirectUrl":99,"listingImage":2846,"metaDescription":2854,"bottomArticleCta":2855,"componentsAfterTheArticle":2856},"2e625e42-c16d-4154-bf03-c232bc3dfa31",[2824],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2825,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2826,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2827,"default_full_slug":163,"translated_slugs":2828,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2829,2830,2831],{"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":930,"created_at":931,"published_at":16,"updated_at":932,"id":933,"uuid":934,"content":2833,"slug":942,"full_slug":943,"sort_by_date":25,"position":52,"tag_list":2835,"is_startpage":28,"parent_id":945,"meta_data":25,"group_id":946,"first_published_at":947,"release_id":25,"lang":32,"path":25,"alternates":2836,"default_full_slug":949,"translated_slugs":2837,"_stopResolving":41},{"_uid":936,"icon":2834,"name":930,"component":941},{"id":938,"alt":939,"name":99,"focus":99,"title":99,"filename":940,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2838,2839,2840],{"path":949,"name":25,"lang":37,"published":25},{"path":949,"name":25,"lang":39,"published":25},{"path":949,"name":25,"lang":32,"published":25},[32],[],"Facturas con retención de IRPF: validar y pagar","2026-08-13 00:00","13",[2847],{"_uid":2848,"asset":2849,"caption":99,"component":967},"151f7118-8129-4073-853c-cb7d6fbd7298",{"id":2850,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2851,"copyright":99,"fieldtype":104,"meta_data":2852,"is_external_url":28},218547231535454,"https://a.storyblok.com/f/146026/1672x941/6ab7399304/facturas-con-retencion-de-irpf.png",{"size":2853},"1672x941","Facturas con retención de IRPF: cómo validar el porcentaje, revisar la base y aprobar el pago desde el equipo de Finanzas.",[],[2857],{"_uid":2858,"items":2859,"heading":2930,"component":1046},"5825f6bb-0a60-427b-9780-9a3436456e50",[2860,2870,2880,2890,2900,2910,2920],{"_uid":2861,"title":2862,"component":977,"description":2863},"2c41ac83-8d9c-40c0-a007-34f8d9bd94ad","¿Todas las facturas de profesionales llevan retención de IRPF?",{"type":116,"content":2864},[2865],{"type":119,"attrs":2866,"content":2867},{"textAlign":25},[2868],{"text":2869,"type":125},"No. La obligación depende del pagador, del tipo de ingreso, de la actividad del proveedor y de las circunstancias de la operación. Que el proveedor sea autónomo o que la factura corresponda a un servicio profesional no basta para aplicar automáticamente una retención.",{"_uid":2871,"title":2872,"component":977,"description":2873},"bd580b26-df21-4199-85a9-dc77a8fb5bf3","¿Cómo se calcula la retención de IRPF en una factura?",{"type":116,"content":2874},[2875],{"type":119,"attrs":2876,"content":2877},{"textAlign":25},[2878],{"text":2879,"type":125},"Como orientación general, se aplica el porcentaje correspondiente sobre la remuneración o base sujeta a retención. En una factura profesional ordinaria, suele tomarse como referencia la base antes del IVA. Los suplidos, gastos repercutidos, descuentos y otros conceptos pueden requerir un tratamiento diferente.",{"_uid":2881,"title":2882,"component":977,"description":2883},"b4e975a6-fdda-4f6b-b4c6-be4e5deab215","¿Qué hago si una factura profesional llega sin retención?",{"type":116,"content":2884},[2885],{"type":119,"attrs":2886,"content":2887},{"textAlign":25},[2888],{"text":2889,"type":125},"No la pagues automáticamente. Comprueba si la operación está sujeta, revisa la situación del proveedor y consulta con la asesoría o la persona responsable de impuestos. Puede ser necesario solicitar una corrección, documentar el porcentaje aplicable o ajustar el proceso de pago y registro.",{"_uid":2891,"title":2892,"component":977,"description":2893},"e0cbee5b-47c5-4e93-b587-4ea85f994655","¿Quién ingresa la retención en Hacienda?",{"type":116,"content":2894},[2895],{"type":119,"attrs":2896,"content":2897},{"textAlign":25},[2898],{"text":2899,"type":125},"Cuando la empresa está obligada a retener, el pagador debe cumplir las obligaciones de ingreso y declaración correspondientes. La gestión puede incluir declaraciones periódicas y resúmenes anuales. El proveedor recibe un certificado con la información necesaria para su declaración.",{"_uid":2901,"title":2902,"component":977,"description":2903},"f0a0ff0f-d530-46cd-ae89-0e336e025935","¿Cómo ayuda Spendesk a gestionar facturas con retención de IRPF?",{"type":116,"content":2904},[2905],{"type":119,"attrs":2906,"content":2907},{"textAlign":25},[2908],{"text":2909,"type":125},"Spendesk ayuda a centralizar las facturas de proveedores, extraer determinados datos mediante OCR, revisar y editar la información, gestionar los flujos de aprobación, programar los pagos y exportar la información al sistema contable, en función de la integración disponible. Esto permite al equipo financiero mantener el proceso organizado y trazable, al tiempo que valida por separado si la factura está sujeta a retención, qué porcentaje resulta aplicable y cuál es el tratamiento fiscal correspondiente.",{"_uid":2911,"title":2912,"component":977,"description":2913},"c80b46e8-fbde-42dc-843b-2ddbe60c6342","¿Puede Spendesk calcular automáticamente la retención de IRPF?",{"type":116,"content":2914},[2915],{"type":119,"attrs":2916,"content":2917},{"textAlign":25},[2918],{"text":2919,"type":125},"No debe presentarse Spendesk como una herramienta que calcula, valida o aplica automáticamente las retenciones de IRPF en España. Spendesk puede ayudar a centralizar facturas, extraer datos estándar, gestionar aprobaciones, programar pagos y exportar información contable. El equipo financiero debe validar el tratamiento fiscal mediante sus procedimientos y sistemas correspondientes.",{"_uid":2921,"title":2922,"component":977,"description":2923},"cc10cb16-b28a-4f80-83d4-5f04e2201f09","¿Cómo se registra una factura con retención?",{"type":116,"content":2924},[2925],{"type":119,"attrs":2926,"content":2927},{"textAlign":25},[2928],{"text":2929,"type":125},"El registro debe distinguir el gasto, el IVA que pueda ser deducible, el importe neto que se paga al proveedor y la retención pendiente de ingreso. Las cuentas y el asiento dependen del plan contable y del ERP de la empresa, por lo que deben confirmarse con el equipo contable o la asesoría.",[2931],{"cta":2932,"_uid":2933,"title":2934,"eyebrow":2940,"subtitle":2945,"component":182,"textAlign":99,"flexibleSection":2950,"sectionSettings":2951,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"360fcad8-3e5d-4055-8ca7-dafd01d0167c",{"type":116,"content":2935},[2936],{"type":182,"attrs":2937,"content":2938},{"level":184,"textAlign":25},[2939],{"text":1033,"type":125},{"type":116,"content":2941},[2942],{"type":119,"attrs":2943,"content":2944},{"textAlign":25},[],{"type":116,"content":2946},[2947],{"type":119,"attrs":2948,"content":2949},{"textAlign":25},[],[],[],"facturas-con-retencion-de-irpf","es/blog/facturas-con-retencion-de-irpf",-2920,[],"a9350e98-5a01-42e3-938d-5dc2a4cbbd74","2026-08-26T16:07:17.923Z",[],"blog/facturas-con-retencion-de-irpf",[2961,2962,2963],{"path":2959,"name":25,"lang":37,"published":25},{"path":2959,"name":25,"lang":39,"published":25},{"path":2959,"name":25,"lang":32,"published":25},{"name":2965,"created_at":2966,"published_at":2967,"updated_at":2968,"id":2969,"uuid":2970,"content":2971,"slug":3092,"full_slug":3093,"sort_by_date":25,"position":3094,"tag_list":3095,"is_startpage":28,"parent_id":1051,"meta_data":25,"group_id":3096,"first_published_at":3097,"release_id":25,"lang":32,"path":25,"alternates":3098,"default_full_slug":3099,"translated_slugs":3100},"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":2972,"title":2965,"topics":2973,"noIndex":28,"category":2982,"language":2991,"component":942,"heroMedia":2992,"metaTitle":2993,"publishedAt":2994,"readingTime":2995,"redirectUrl":99,"listingImage":2996,"metaDescription":3004,"bottomArticleCta":3005,"componentsAfterTheArticle":3006},"4d9a1a9c-f0f5-4775-ae79-8b73f718b041",[2974],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2975,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2976,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2977,"default_full_slug":163,"translated_slugs":2978,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2979,2980,2981],{"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":930,"created_at":931,"published_at":16,"updated_at":932,"id":933,"uuid":934,"content":2983,"slug":942,"full_slug":943,"sort_by_date":25,"position":52,"tag_list":2985,"is_startpage":28,"parent_id":945,"meta_data":25,"group_id":946,"first_published_at":947,"release_id":25,"lang":32,"path":25,"alternates":2986,"default_full_slug":949,"translated_slugs":2987,"_stopResolving":41},{"_uid":936,"icon":2984,"name":930,"component":941},{"id":938,"alt":939,"name":99,"focus":99,"title":99,"filename":940,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2988,2989,2990],{"path":949,"name":25,"lang":37,"published":25},{"path":949,"name":25,"lang":39,"published":25},{"path":949,"name":25,"lang":32,"published":25},[32],[],"Conciliación de facturas: cómo evitar errores y agilizar las","2026-09-11 00:00","15",[2997],{"_uid":2998,"link":2999,"asset":3000,"caption":99,"component":967},"7e312a70-4f3a-4e88-b050-cd857b48328a",{"id":99,"url":99,"linktype":1090,"fieldtype":108,"cached_url":2110,"prep":41},{"id":3001,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":3002,"copyright":99,"fieldtype":104,"meta_data":3003,"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.",[],[3007],{"_uid":3008,"items":3009,"heading":3070,"component":1046},"05d3fd1f-9939-4b87-b169-e126811177e6",[3010,3020,3030,3040,3050,3060],{"_uid":3011,"title":3012,"component":977,"description":3013},"3797035d-947e-4241-a972-750ae5ade4b6","¿Qué causa los descuadres en las facturas?",{"type":116,"content":3014},[3015],{"type":119,"attrs":3016,"content":3017},{"textAlign":25},[3018],{"text":3019,"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":3021,"title":3022,"component":977,"description":3023},"f2ea5888-1a9c-4809-93af-11f1b6c973ee","¿Qué ocurre cuando una factura no coincide con el pedido?",{"type":116,"content":3024},[3025],{"type":119,"attrs":3026,"content":3027},{"textAlign":25},[3028],{"text":3029,"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":3031,"title":3032,"component":977,"description":3033},"218ef5e9-c908-40c4-85d5-b84fdf1922ca","¿Cuáles son los errores de codificación más frecuentes?",{"type":116,"content":3034},[3035],{"type":119,"attrs":3036,"content":3037},{"textAlign":25},[3038],{"text":3039,"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":3041,"title":3042,"component":977,"description":3043},"e58f7c77-176f-41fa-bb44-ef9423fa8b57","¿Cómo puede mejorar una empresa el procesamiento de facturas?",{"type":116,"content":3044},[3045],{"type":119,"attrs":3046,"content":3047},{"textAlign":25},[3048],{"text":3049,"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":3051,"title":3052,"component":977,"description":3053},"8fad0725-50d7-49cb-b1f2-3c664e9fae01","¿En qué se diferencia la conciliación de facturas de la conciliación bancaria?",{"type":116,"content":3054},[3055],{"type":119,"attrs":3056,"content":3057},{"textAlign":25},[3058],{"text":3059,"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":3061,"title":3062,"component":977,"description":3063},"dab1bc41-9b1b-454e-8ce4-bc7933606b9a","¿Cómo puede ayudar Spendesk con la conciliación de facturas?",{"type":116,"content":3064},[3065],{"type":119,"attrs":3066,"content":3067},{"textAlign":25},[3068],{"text":3069,"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.",[3071],{"cta":3072,"_uid":3073,"title":3074,"eyebrow":3080,"subtitle":3085,"component":182,"textAlign":99,"flexibleSection":3090,"sectionSettings":3091,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"bc20a4a6-1ac6-49d9-a31d-740c9b91c095",{"type":116,"content":3075},[3076],{"type":182,"attrs":3077,"content":3078},{"level":184,"textAlign":25},[3079],{"text":1033,"type":125},{"type":116,"content":3081},[3082],{"type":119,"attrs":3083,"content":3084},{"textAlign":25},[],{"type":116,"content":3086},[3087],{"type":119,"attrs":3088,"content":3089},{"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",[3101,3102,3103],{"path":3099,"name":25,"lang":37,"published":25},{"path":3099,"name":25,"lang":39,"published":25},{"path":3099,"name":25,"lang":32,"published":25},{"name":3105,"created_at":3106,"published_at":3107,"updated_at":3108,"id":3109,"uuid":3110,"content":3111,"slug":3240,"full_slug":3241,"sort_by_date":25,"position":3242,"tag_list":3243,"is_startpage":28,"parent_id":1051,"meta_data":25,"group_id":3244,"first_published_at":3245,"release_id":25,"lang":32,"path":25,"alternates":3246,"default_full_slug":3247,"translated_slugs":3248},"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":3112,"title":3105,"topics":3113,"noIndex":28,"category":3122,"language":3131,"component":942,"heroMedia":3132,"metaTitle":3133,"publishedAt":3134,"readingTime":2995,"redirectUrl":99,"listingImage":3135,"metaDescription":3142,"bottomArticleCta":3143,"componentsAfterTheArticle":3144},"7c8baf82-c72c-4bd0-978c-914b4de81327",[3114],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":3115,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":3116,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":3117,"default_full_slug":163,"translated_slugs":3118,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[3119,3120,3121],{"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":930,"created_at":931,"published_at":16,"updated_at":932,"id":933,"uuid":934,"content":3123,"slug":942,"full_slug":943,"sort_by_date":25,"position":52,"tag_list":3125,"is_startpage":28,"parent_id":945,"meta_data":25,"group_id":946,"first_published_at":947,"release_id":25,"lang":32,"path":25,"alternates":3126,"default_full_slug":949,"translated_slugs":3127,"_stopResolving":41},{"_uid":936,"icon":3124,"name":930,"component":941},{"id":938,"alt":939,"name":99,"focus":99,"title":99,"filename":940,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[3128,3129,3130],{"path":949,"name":25,"lang":37,"published":25},{"path":949,"name":25,"lang":39,"published":25},{"path":949,"name":25,"lang":32,"published":25},[32],[],"Suministro Inmediato de Información (SII): quién está obliga","2026-08-26 00:00",[3136],{"_uid":3137,"asset":3138,"caption":99,"component":967},"57620067-ee10-44b1-994e-e86bf0c9a7af",{"id":3139,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":3140,"copyright":99,"fieldtype":104,"meta_data":3141,"is_external_url":28},213593665769182,"https://a.storyblok.com/f/146026/1536x1024/f024cf1427/suministro-inmediato-de-informacion-sii.png",{"size":2682},"Descubre qué es el Suministro Inmediato de Información (SII), quién está obligado a utilizarlo y cómo gestionar los plazos de envío del IVA.",[],[3145],{"_uid":3146,"items":3147,"heading":3218,"component":1046},"def80281-c114-48d8-922b-c6452f4b32e1",[3148,3158,3168,3178,3188,3198,3208],{"_uid":3149,"title":3150,"component":977,"description":3151},"7adf060b-0882-41f2-8376-aa433a02769e","¿En qué consiste exactamente el SII?",{"type":116,"content":3152},[3153],{"type":119,"attrs":3154,"content":3155},{"textAlign":25},[3156],{"text":3157,"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":3159,"title":3160,"component":977,"description":3161},"be7cc60c-fdd7-48cd-86ee-3cd10e8a77df","¿Qué empresas están obligadas a utilizar el SII?",{"type":116,"content":3162},[3163],{"type":119,"attrs":3164,"content":3165},{"textAlign":25},[3166],{"text":3167,"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":3169,"title":3170,"component":977,"description":3171},"8a10655a-0848-47c1-954b-b071fdee7f5d","¿Puede una empresa acogerse voluntariamente al SII?",{"type":116,"content":3172},[3173],{"type":119,"attrs":3174,"content":3175},{"textAlign":25},[3176],{"text":3177,"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":3179,"title":3180,"component":977,"description":3181},"a12435fc-1766-4be9-ac61-a9537861dab0","¿Cuál es el plazo para enviar una factura al SII?",{"type":116,"content":3182},[3183],{"type":119,"attrs":3184,"content":3185},{"textAlign":25},[3186],{"text":3187,"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":3189,"title":3190,"component":977,"description":3191},"40060d22-3957-4e6d-8f07-34e68f92caf4","¿Qué modelos deja de presentar una empresa acogida al SII?",{"type":116,"content":3192},[3193],{"type":119,"attrs":3194,"content":3195},{"textAlign":25},[3196],{"text":3197,"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":3199,"title":3200,"component":977,"description":3201},"ee432358-03bc-446c-b99e-fb39b33d8249","¿Qué diferencia hay entre SII, VeriFactu y factura electrónica B2B?",{"type":116,"content":3202},[3203],{"type":119,"attrs":3204,"content":3205},{"textAlign":25},[3206],{"text":3207,"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":3209,"title":3210,"component":977,"description":3211},"eba19354-4fee-45a5-a514-a123eaeb80dd","¿Cómo ayuda Spendesk a gestionar las facturas con el SII?",{"type":116,"content":3212},[3213],{"type":119,"attrs":3214,"content":3215},{"textAlign":25},[3216],{"text":3217,"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.",[3219],{"cta":3220,"_uid":3221,"title":3222,"eyebrow":3228,"subtitle":3233,"component":182,"textAlign":99,"flexibleSection":3238,"sectionSettings":3239,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"1b5b92ff-b89c-495c-a337-c708520f4861",{"type":116,"content":3223},[3224],{"type":182,"attrs":3225,"content":3226},{"level":184,"textAlign":25},[3227],{"text":1033,"type":125},{"type":116,"content":3229},[3230],{"type":119,"attrs":3231,"content":3232},{"textAlign":25},[],{"type":116,"content":3234},[3235],{"type":119,"attrs":3236,"content":3237},{"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",[3249,3250,3251],{"path":3247,"name":25,"lang":37,"published":25},{"path":3247,"name":25,"lang":39,"published":25},{"path":3247,"name":25,"lang":32,"published":25},1793991676548]