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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},{"name":169,"created_at":170,"published_at":171,"updated_at":172,"id":173,"uuid":174,"content":175,"slug":182,"full_slug":183,"sort_by_date":25,"position":157,"tag_list":184,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":185,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":186,"default_full_slug":187,"translated_slugs":188,"_stopResolving":41},"Equipos 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",{"seo":176,"_uid":154,"name":169,"component":22},[177],{"_uid":178,"noIndex":28,"component":91,"metaFields":179},"d20eeeee-83da-4669-878e-81e763407d36",{"_uid":180,"plugin":95,"description":181},"3ee2a8f0-4897-4ea0-a5d4-70397eee5132","Contenido para equipos financieros: organizacion, roles y como estructurar un departamento de finanzas que escale con la empresa.","equipos-financieros","es/blog/topic/equipos-financieros",[],"37251365-a886-4869-8f3b-1976331cbcf4",[],"blog/topic/equipos-financieros",[189,190,191],{"path":187,"name":25,"lang":37,"published":25},{"path":187,"name":25,"lang":39,"published":25},{"path":187,"name":25,"lang":32,"published":25},{"type":116,"content":193},[194,199,205,212,218,232,246,252,257,263,277,283,297,302,307,313,318,367,372,385,390,403,408,421,434,448,462,467,473,486,492,522,527],{"type":119,"attrs":195,"content":196},{"textAlign":25,"key":121},[197],{"text":198,"type":125},"Cada trimestre se repite la misma escena en el equipo de finanzas. Antes de que venza el plazo de la AEAT, alguien reconstruye la base de retenciones a partir de nóminas y facturas de proveedores dispersas. Llegan por correo electrónico, en PDF o en papel, y están repartidas entre distintas carpetas y bandejas de entrada.",{"type":119,"attrs":200,"content":202},{"textAlign":25,"key":201},"p-1",[203],{"text":204,"type":125},"El Modelo 111 reúne toda esa información en una autoliquidación trimestral. Cualquier factura de un profesional que se quede fuera reaparece en enero, al cuadrar el resumen anual. Esta guía explica qué declara la empresa, qué conceptos forman la base declarable, cómo se rellena casilla por casilla, cómo y cuándo se presenta ante la AEAT y qué errores conviene anticipar.",{"type":206,"attrs":207,"content":209},"heading",{"level":208,"textAlign":25},2,[210],{"text":211,"type":125},"Qué declara la empresa en el Modelo 111",{"type":119,"attrs":213,"content":215},{"textAlign":25,"key":214},"p-2",[216],{"text":217,"type":125},"El Modelo 111 del IRPF es la autoliquidación trimestral mediante la que la empresa declara e ingresa las retenciones e ingresos a cuenta del IRPF que ha practicado sobre las rentas que paga. No es un impuesto propio de la empresa, sino un pago a cuenta del IRPF de terceros. La empresa actúa como agente retenedor: retiene una parte de la nómina o de la factura del profesional y la ingresa en su nombre ante la AEAT.",{"type":119,"attrs":219,"content":221},{"textAlign":25,"key":220},"p-3",[222,230],{"text":223,"type":125,"marks":224},"Está obligado a presentar el Modelo 111",[225],{"type":226,"attrs":227},"link",{"href":228,"uuid":25,"anchor":25,"target":229,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/irpf/retenciones-ingresos-cuenta-pagos-fraccionados/retenciones-ingresos-cuenta/obligaciones-retenedor.html","_blank",{"text":231,"type":125}," quien paga nóminas a personas trabajadoras o facturas de profesionales con retención del IRPF. También se incluyen otras rentas sujetas a retención, como los premios o los rendimientos derivados de la cesión de derechos de imagen, siempre que se hayan satisfecho durante el trimestre.",{"type":119,"attrs":233,"content":235},{"textAlign":25,"key":234},"p-4",[236,238,244],{"text":237,"type":125},"La relación con el Modelo 190 es directa y conviene tenerla presente desde el primer trimestre. El Modelo 111 recoge cada trimestre las retenciones practicadas, mientras que el Modelo 190 es el",{"text":239,"type":125,"marks":240}," resumen anual",[241],{"type":226,"attrs":242},{"href":243,"uuid":25,"anchor":25,"target":229,"linktype":107},"https://www.spendesk.com/es/blog/ano-fiscal/",{"text":245,"type":125}," que agrega esas mismas cifras por perceptor. Los cuatro Modelos 111 del ejercicio deben cuadrar con el Modelo 190.",{"type":119,"attrs":247,"content":249},{"textAlign":25,"key":248},"p-5",[250],{"text":251,"type":125},"Pensemos en el responsable de administración de una empresa con 80 empleados. Cada trimestre agrupa las nóminas del personal y las facturas de los consultores externos que han trabajado para la compañía, separa la parte retenida y la traslada al Modelo 111 del IRPF. Si una factura de un consultor no llega a tiempo a contabilidad, esa retención no se declara y el descuadre aflora meses después.",{"type":206,"attrs":253,"content":254},{"level":208,"textAlign":25},[255],{"text":256,"type":125},"Los conceptos y las facturas que forman la base declarable",{"type":119,"attrs":258,"content":260},{"textAlign":25,"key":259},"p-6",[261],{"text":262,"type":125},"La base del Modelo 111 se compone de dos grandes bloques de rentas: los rendimientos del trabajo y los rendimientos de actividades económicas. Los rendimientos del trabajo incluyen las nóminas, tanto las percepciones dinerarias como las retribuciones en especie. Los rendimientos de actividades económicas son las facturas de autónomos y profesionales que aplican una retención del IRPF.",{"type":119,"attrs":264,"content":266},{"textAlign":25,"key":265},"p-7",[267,269,275],{"text":268,"type":125},"Los tipos de retención determinan cuánto ingresa la empresa por cada renta. Para los autónomos y profesionales que prestan servicios, el",{"text":270,"type":125,"marks":271}," tipo general es del 15 %",[272],{"type":226,"attrs":273},{"href":274,"uuid":25,"anchor":25,"target":229,"linktype":107},"https://www.boe.es/eli/es/rd/2007/03/30/439/con",{"text":276,"type":125}," sobre el importe bruto de la factura. Los profesionales que inician su actividad pueden aplicar un tipo reducido del 7 % durante el año de inicio y los dos siguientes. Para ello, no deben haber ejercido ninguna actividad profesional en el año natural anterior. Además, el profesional debe comunicar por escrito y con su firma al pagador que se acoge a ese tipo reducido, y la empresa que recibe la factura debe conservar dicha comunicación.",{"type":119,"attrs":278,"content":280},{"textAlign":25,"key":279},"p-8",[281],{"text":282,"type":125},"Veamos el mecanismo con una factura concreta de un autónomo con retención del IRPF. Un abogado autónomo emite una factura de 1.000 € con una retención del 15 %. La empresa le paga 850 € e ingresa los 150 € restantes ante la AEAT, a cuenta de su IRPF. Esos 150 € forman parte de la base que se declara en el Modelo 111 del trimestre.",{"type":119,"attrs":284,"content":286},{"textAlign":25,"key":285},"p-9",[287,289,295],{"text":288,"type":125},"Aquí es donde el momento de la captura resulta importante. Cuando las",{"text":290,"type":125,"marks":291}," facturas de proveedores",[292],{"type":226,"attrs":293},{"href":294,"uuid":25,"anchor":25,"target":229,"linktype":107},"https://www.spendesk.com/es/blog/facturas-proveedores/",{"text":296,"type":125}," y sus retenciones se capturan y categorizan al recibirlas, mediante procesamiento OCR y flujos de aprobación configurables, la base del Modelo 111 se va construyendo a lo largo del trimestre. Spendesk trabaja precisamente sobre este punto: registrar cada factura y su retención en el momento en que llega, de modo que la base ya esté formada antes del cierre y no haya que reconstruirla a mano cuando se acerque el plazo.",{"type":206,"attrs":298,"content":299},{"level":208,"textAlign":25},[300],{"text":301,"type":125},"Cómo se rellena el Modelo 111, casilla por casilla",{"type":119,"attrs":303,"content":304},{"textAlign":25,"key":121},[305],{"text":306,"type":125},"Rellenar el Modelo 111 consiste en identificar a la empresa, fijar el período y trasladar las percepciones y retenciones a los distintos bloques de liquidación.",{"type":206,"attrs":308,"content":310},{"level":309,"textAlign":25},3,[311],{"text":312,"type":125},"La estructura del formulario: declarante, devengo, liquidación y firma",{"type":119,"attrs":314,"content":315},{"textAlign":25,"key":201},[316],{"text":317,"type":125},"El modelo se estructura en apartados que se completan en este orden:",{"type":319,"content":320},"ordered_list",[321,334,345,356],{"type":322,"content":323},"list_item",[324],{"type":119,"attrs":325,"content":326},{"textAlign":25,"key":214},[327,332],{"text":328,"type":125,"marks":329},"Declarante:",[330],{"type":331},"bold",{"text":333,"type":125}," nombre o razón social y NIF de la empresa.",{"type":322,"content":335},[336],{"type":119,"attrs":337,"content":338},{"textAlign":25,"key":220},[339,343],{"text":340,"type":125,"marks":341},"Devengo:",[342],{"type":331},{"text":344,"type":125}," ejercicio y período, por ejemplo, 3T para el tercer trimestre.",{"type":322,"content":346},[347],{"type":119,"attrs":348,"content":349},{"textAlign":25,"key":234},[350,354],{"text":351,"type":125,"marks":352},"Liquidación:",[353],{"type":331},{"text":355,"type":125}," percepciones y retenciones agrupadas por tipo de renta.",{"type":322,"content":357},[358],{"type":119,"attrs":359,"content":360},{"textAlign":25,"key":248},[361,365],{"text":362,"type":125,"marks":363},"Apartados finales:",[364],{"type":331},{"text":366,"type":125}," ingreso, negativa, complementaria y firma.",{"type":206,"attrs":368,"content":369},{"level":309,"textAlign":25},[370],{"text":371,"type":125},"El bloque de liquidación, casilla por casilla",{"type":119,"attrs":373,"content":374},{"textAlign":25,"key":259},[375,377,383],{"text":376,"type":125},"El bloque de liquidación es el que concentra las cifras y",{"text":378,"type":125,"marks":379}," sigue una estructura por tipo de renta",[380],{"type":226,"attrs":381},{"href":382,"uuid":25,"anchor":25,"target":229,"linktype":107},"https://www.boe.es/buscar/act.php?id=BOE-A-2011-4948",{"text":384,"type":125},". Las casillas 01 a 03 recogen los rendimientos del trabajo dinerarios: número de perceptores, importe de las percepciones y retenciones practicadas. Las casillas 04 a 06 recogen los rendimientos del trabajo en especie, con el mismo desglose. Las casillas 07 a 09 recogen los rendimientos de actividades económicas, es decir, las facturas de profesionales, también con el número de perceptores, el importe de las percepciones y las retenciones practicadas. Los bloques posteriores cubren los premios, los arrendamientos, las ganancias patrimoniales y la cesión de derechos de imagen. La casilla 30 recoge el total a ingresar, que es la suma de las retenciones de todos los bloques.",{"type":119,"attrs":386,"content":387},{"textAlign":25,"key":265},[388],{"text":389,"type":125},"Un ejemplo resuelto ayuda a entender el resultado final antes de presentar el Modelo 111 ante la AEAT. Supongamos que, en el tercer trimestre, la empresa ha pagado cinco nóminas por un importe total de 60.000 €, con 9.000 € retenidos, y dos facturas de profesionales por 3.000 €, con 450 € retenidos. Las nóminas se declaran en las casillas 01 a 03 y las facturas, en las casillas 07 a 09. El total a ingresar en la casilla 30 asciende a 9.450 €, resultado de sumar los 9.000 € y los 450 € retenidos.",{"type":119,"attrs":391,"content":392},{"textAlign":25,"key":279},[393,395,401],{"text":394,"type":125},"Antes de firmar, revisa que el número de perceptores de cada bloque coincida con los registros de nóminas y",{"text":396,"type":125,"marks":397}," facturas",[398],{"type":226,"attrs":399},{"href":400,"uuid":25,"anchor":25,"target":229,"linktype":107},"https://www.spendesk.com/es/blog/gestion-de-facturas/",{"text":402,"type":125},". Cualquier perceptor omitido en el trimestre reaparecerá como diferencia en el Modelo 190.",{"type":206,"attrs":404,"content":405},{"level":208,"textAlign":25},[406],{"text":407,"type":125},"Cómo y cuándo se presenta ante la AEAT",{"type":119,"attrs":409,"content":410},{"textAlign":25,"key":285},[411,413,419],{"text":412,"type":125},"El Modelo 111 se presenta de forma telemática en la sede electrónica de la AEAT, con",{"text":414,"type":125,"marks":415}," certificado digital",[416],{"type":226,"attrs":417},{"href":418,"uuid":25,"anchor":25,"target":229,"linktype":107},"https://www.spendesk.com/es/blog/factura-electronica/",{"text":420,"type":125}," o mediante Cl@ve. Las empresas no lo pueden presentar en papel: el trámite es electrónico y queda registrado con su justificante.",{"type":119,"attrs":422,"content":424},{"textAlign":25,"key":423},"p-10",[425,427,432],{"text":426,"type":125},"El plazo general es el de los",{"text":428,"type":125,"marks":429}," 20 primeros días naturales",[430],{"type":226,"attrs":431},{"href":382,"uuid":25,"anchor":25,"target":229,"linktype":107},{"text":433,"type":125}," de abril, julio, octubre y enero, y cada período se refiere al trimestre inmediatamente anterior. El tercer trimestre, que abarca de julio a septiembre, se presenta del 1 al 20 de octubre. Si se domicilia el pago, el plazo se acorta: la presentación con domiciliación debe realizarse hasta el 15 de octubre. Cuando el día 20, o el 15 en caso de domiciliación, cae en sábado, domingo o festivo, el vencimiento se traslada al siguiente día hábil.",{"type":119,"attrs":435,"content":437},{"textAlign":25,"key":436},"p-11",[438,440,446],{"text":439,"type":125},"Hay un detalle que sorprende a más de un equipo la primera vez. Las retenciones del Modelo 111",{"text":441,"type":125,"marks":442}," no se pueden aplazar ni fraccionar",[443],{"type":226,"attrs":444},{"href":445,"uuid":25,"anchor":25,"target":229,"linktype":107},"https://www.boe.es/buscar/act.php?id=BOE-A-2015-10143",{"text":447,"type":125},", porque son cantidades retenidas a terceros. Una solicitud de aplazamiento de estas deudas se declara inadmisible, no simplemente se deniega. La diferencia es relevante: al ser inadmisible, el período voluntario sigue corriendo y la deuda pasa a la vía ejecutiva si no se paga a tiempo.",{"type":119,"attrs":449,"content":451},{"textAlign":25,"key":450},"p-12",[452,454,460],{"text":453,"type":125},"Si se presenta fuera de plazo, el",{"text":455,"type":125,"marks":456}," artículo 27 de la Ley General Tributaria",[457],{"type":226,"attrs":458},{"href":459,"uuid":25,"anchor":25,"target":229,"linktype":107},"https://www.boe.es/eli/es/l/2003/12/17/58/con",{"text":461,"type":125}," establece el recargo aplicable. Si la presentación se realiza de forma voluntaria y sin requerimiento previo de la AEAT, durante los primeros 12 meses se aplica un recargo del 1 %. Se suma un 1 % adicional por cada mes completo de retraso, sin intereses ni sanción. Pasados 12 meses, el recargo aumenta al 15 % y se añaden intereses de demora. El recargo se reduce un 25 % si se paga en el plazo establecido para el propio recargo. Si existe un requerimiento previo de la AEAT, ya no se aplican recargos, sino sanciones. Por tanto, el equipo que domicilia el pago tiene un margen menor: debe cerrar la base antes del 15 de octubre, no del 20.",{"type":206,"attrs":463,"content":464},{"level":208,"textAlign":25},[465],{"text":466,"type":125},"Los errores más frecuentes ante la AEAT y cómo evitarlos",{"type":119,"attrs":468,"content":470},{"textAlign":25,"key":469},"p-13",[471],{"text":472,"type":125},"Los fallos que la AEAT detecta con más frecuencia en el Modelo 111 tienen un origen común: información que se pierde o se clasifica incorrectamente durante el trimestre. Los tres más habituales son olvidar facturas de profesionales con retención, aplicar un tipo equivocado a esas facturas y generar descuadres entre los cuatro Modelos 111 del año y el Modelo 190 anual.",{"type":119,"attrs":474,"content":476},{"textAlign":25,"key":475},"p-14",[477,479,484],{"text":478,"type":125},"La declaración a cero tiene una regla propia que conviene tener clara. Hay que presentar una",{"text":480,"type":125,"marks":481}," autoliquidación negativa",[482],{"type":226,"attrs":483},{"href":382,"uuid":25,"anchor":25,"target":229,"linktype":107},{"text":485,"type":125},", con resultado de 0 €, cuando se han pagado rentas sujetas a retención pero, por su cuantía, no procedía practicar retención alguna. En cambio, no hay que presentar el modelo si durante el trimestre no se ha satisfecho ninguna renta sujeta a retención.",{"type":119,"attrs":487,"content":489},{"textAlign":25,"key":488},"p-15",[490],{"text":491,"type":125},"Para corregir un error ya presentado, la vía depende del sentido de la diferencia. Si el error da lugar a una cantidad mayor a ingresar, se presenta una autoliquidación complementaria. Si la empresa ingresó de más, se presenta una solicitud de rectificación de la autoliquidación. En ambos casos, ayuda contar con una rutina de control previo: contrastar los perceptores, los importes y los tipos con los registros de nóminas y facturas antes de firmar cada trimestre.",{"type":119,"attrs":493,"content":495},{"textAlign":25,"key":494},"p-16",[496,498,504,506,512,514,520],{"text":497,"type":125},"Un caso típico lo ilustra. En enero, al preparar el Modelo 190 durante el",{"text":499,"type":125,"marks":500}," cierre anual",[501],{"type":226,"attrs":502},{"href":503,"uuid":25,"anchor":25,"target":229,"linktype":107},"https://www.spendesk.com/es/blog/cierre-anual/",{"text":505,"type":125},", el equipo detecta que una factura de un consultor de septiembre no se incluyó en el tercer trimestre. El resumen anual no cuadra con la suma de los trimestres y es necesario rectificar. Mantener ",{"text":507,"type":125,"marks":508},"centralizadas y conciliadas",[509],{"type":226,"attrs":510},{"href":511,"uuid":25,"anchor":25,"target":229,"linktype":107},"https://www.spendesk.com/es/blog/cuentas-por-pagar/",{"text":513,"type":125},", a lo largo del trimestre, las facturas de autónomos y sus retenciones del IRPF reduce estos descuadres con el Modelo 190. Con Spendesk, esta conciliación continua permite además mantener los registros ordenados y disponibles ante una eventual revisión de la AEAT, algo relevante porque las retenciones deben",{"text":515,"type":125,"marks":516}," conservarse durante cuatro años",[517],{"type":226,"attrs":518},{"href":519,"uuid":25,"anchor":25,"target":229,"linktype":107},"https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186",{"text":521,"type":125},".",{"type":206,"attrs":523,"content":524},{"level":208,"textAlign":25},[525],{"text":526,"type":125},"Deja lista la base de tu próximo Modelo 111 antes del cierre",{"type":119,"attrs":528,"content":530},{"textAlign":25,"key":529},"p-17",[531],{"text":532,"type":125},"Reúne las facturas de proveedores y sus retenciones a medida que llegan, en lugar de reconstruir la base cuando se acerque el plazo de la AEAT. Solicita una demostración y comprueba cómo llegar a cada trimestre con el Modelo 111 ya cuadrado.",{"name":534,"created_at":535,"published_at":16,"updated_at":536,"id":537,"uuid":538,"content":539,"slug":546,"full_slug":547,"sort_by_date":25,"position":52,"tag_list":548,"is_startpage":28,"parent_id":549,"meta_data":25,"group_id":550,"first_published_at":551,"release_id":25,"lang":32,"path":25,"alternates":552,"default_full_slug":553,"translated_slugs":554,"_stopResolving":41},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":540,"icon":541,"name":534,"component":545},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":542,"alt":543,"name":99,"focus":99,"title":99,"filename":544,"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",[555,556,557],{"path":553,"name":25,"lang":37,"published":25},{"path":553,"name":25,"lang":39,"published":25},{"path":553,"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",[565],{"_uid":566,"asset":567,"caption":99,"component":572},"8d7934aa-bd72-45e4-bf37-d78357884d0b",{"id":568,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":569,"copyright":99,"fieldtype":104,"meta_data":570,"is_external_url":28},213557579976256,"https://a.storyblok.com/f/146026/1536x1024/07d9ae630e/modelo-111-irpf-retenciones.png",{"size":571},"1536x1024","image","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.",[],[576],{"_uid":577,"items":578,"heading":670,"component":693},"3a0a0e64-8720-4af2-91c3-673414935f4a",[579,613,630,640,650,660],{"_uid":580,"title":581,"component":582,"description":583},"36103d57-5f5a-4af1-b116-c29162526b19","¿Qué diferencia hay entre el Modelo 111 y el Modelo 190?","faqItem",{"type":116,"content":584},[585],{"type":119,"attrs":586,"content":587},{"textAlign":25,"key":121},[588,590,596,598,604,606,612],{"text":589,"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":591,"type":125,"marks":592}," Modelo 190 es su resumen anual informativo",[593],{"type":226,"attrs":594},{"href":595,"uuid":25,"anchor":25,"target":229,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/irpf/retenciones-ingresos-cuenta-pagos-fraccionados/retenciones-ingresos-cuenta/gestiones-retenciones-irpf.html",{"text":597,"type":125},". Las retenciones de alquileres se declaran mediante el",{"text":599,"type":125,"marks":600}," Modelo 115",[601],{"type":226,"attrs":602},{"href":603,"uuid":25,"anchor":25,"target":229,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/procedimientos/GH02.shtml",{"text":605,"type":125}," y el pago fraccionado del IRPF de los autónomos, mediante el",{"text":607,"type":125,"marks":608}," Modelo 130",[609],{"type":226,"attrs":610},{"href":611,"uuid":25,"anchor":25,"target":229,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/procedimientoini/G601.shtml",{"text":521,"type":125},{"_uid":614,"title":615,"component":582,"description":616},"9abeccc9-21dd-4c0a-825b-d1de2694bb12","¿Qué diferencia hay entre una retención y un ingreso a cuenta?",{"type":116,"content":617},[618],{"type":119,"attrs":619,"content":620},{"textAlign":25,"key":121},[621,623,628],{"text":622,"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":624,"type":125,"marks":625}," Modelo 111, en casillas separadas",[626],{"type":226,"attrs":627},{"href":382,"uuid":25,"anchor":25,"target":229,"linktype":107},{"text":629,"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":631,"title":632,"component":582,"description":633},"4c266973-9d31-48f8-8102-ab45080ccaca","¿Cuándo se presenta el Modelo 111 del tercer trimestre?",{"type":116,"content":634},[635],{"type":119,"attrs":636,"content":637},{"textAlign":25,"key":121},[638],{"text":639,"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":641,"title":642,"component":582,"description":643},"0d57caab-2cb2-4026-89b4-edfbb27fa3c7","¿Puedo presentar el Modelo 111 y el Modelo 190 de forma electrónica y qué certificado necesito?",{"type":116,"content":644},[645],{"type":119,"attrs":646,"content":647},{"textAlign":25,"key":121},[648],{"text":649,"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":651,"title":652,"component":582,"description":653},"d9f9d762-93d7-452c-8c0b-21eeffac2ca3","¿Hay que presentar el Modelo 111 si no ha habido retenciones?",{"type":116,"content":654},[655],{"type":119,"attrs":656,"content":657},{"textAlign":25,"key":121},[658],{"text":659,"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":661,"title":662,"component":582,"description":663},"e67e103f-48a9-4fed-9ab7-b6857c94b931","¿Qué facturas de autónomos se declaran en el Modelo 111?",{"type":116,"content":664},[665],{"type":119,"attrs":666,"content":667},{"textAlign":25,"key":121},[668],{"text":669,"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 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Suscríbete a nuestro Newsletter para mantenerte informado.",[2128,2129],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[2131],{"cta":2132,"_uid":2133,"items":2134,"heading":2247,"reverse":28,"component":693,"sectionSettings":2268},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[2135,2190],{"_uid":2136,"title":2137,"component":582,"description":2138},"dfc0accd-ab64-464a-8597-b76754748f04","¿Qué es la gestión del gasto?",{"type":116,"content":2139},[2140,2145,2170,2175,2180,2185],{"type":119,"attrs":2141,"content":2142},{"textAlign":25},[2143],{"text":2144,"type":125},"El gasto empresarial incluye diferentes tipos de gasto:",{"type":319,"attrs":2146,"content":2148},{"order":2147},1,[2149,2156,2163],{"type":322,"content":2150},[2151],{"type":119,"attrs":2152,"content":2153},{"textAlign":25},[2154],{"text":2155,"type":125},"El gasto estratégico suele estar centralizado y gestionado por ejecutivos de alto nivel con responsables de gasto dedicados. 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Esta se envía directamente a su superior para su validación y, a continuación, al equipo financiero.",{"type":119,"attrs":2218,"content":2219},{"textAlign":25},[2220,2224,2225],{"text":2221,"type":125,"marks":2222},"Para los equipos financieros",[2223],{"type":331},{"type":2051},{"text":2226,"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":2228,"content":2229},{"textAlign":25},[2230],{"text":2231,"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. 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210 para no residentes: retenciones a proveedores ext","2026-08-01 00:00","12",[2313],{"_uid":2314,"asset":2315,"caption":99,"component":572},"01d5ea53-b9cf-459a-b80f-2336c1700344",{"id":2316,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2317,"copyright":99,"fieldtype":104,"meta_data":2318,"is_external_url":28},213557132025390,"https://a.storyblok.com/f/146026/1536x1024/ff5fe8feda/modelo-210-no-residentes-blog.png",{},"Guía del modelo 210 no residentes para empresas: cuándo retener el IRNR a proveedores extranjeros, qué tipo aplicar y cómo presentar el Modelo 216.",[],[2322],{"_uid":2323,"items":2324,"heading":2375,"component":693},"c53d5623-504b-4343-920d-020f075166c2",[2325,2335,2345,2355,2365],{"_uid":2326,"title":2327,"component":582,"description":2328},"b7a6c1d9-667f-4290-90e9-8eac1209f9c9","¿Qué documentos necesita una empresa para retener e ingresar el IRNR a un proveedor no residente?",{"type":116,"content":2329},[2330],{"type":119,"attrs":2331,"content":2332},{"textAlign":25},[2333],{"text":2334,"type":125},"Reúne el contrato o pedido, la factura del proveedor, el certificado de residencia fiscal, la documentación del CDI aplicable, el cálculo de la retención y el justificante del ingreso. Conserva el expediente completo durante cuatro años, de acuerdo con el plazo fiscal.",{"_uid":2336,"title":2337,"component":582,"description":2338},"2d2f199c-768f-4311-ad9c-01d5d4b9a7a9","¿Cuál es la diferencia entre el Modelo 210 y el Modelo 216?",{"type":116,"content":2339},[2340],{"type":119,"attrs":2341,"content":2342},{"textAlign":25},[2343],{"text":2344,"type":125},"El Modelo 210 es la autoliquidación del no residente sobre las rentas obtenidas en España, mientras que el Modelo 216 es la declaración mediante la que el pagador ingresa las retenciones, normalmente cada trimestre dentro de los primeros 20 días del mes siguiente.",{"_uid":2346,"title":2347,"component":582,"description":2348},"63d190c0-3c99-46fe-ad81-bf5387a86407","¿Qué pasa si pago el importe íntegro al proveedor sin practicar la retención?",{"type":116,"content":2349},[2350],{"type":119,"attrs":2351,"content":2352},{"textAlign":25},[2353],{"text":2354,"type":125},"Sigues siendo responsable de ingresar la retención y, conforme al artículo 31.2 de la Ley del IRNR, la base debe calcularse sobre el importe íntegro. Un importe neto de 10.000 € al 24 % eleva la base hasta 13.157,89 €.",{"_uid":2356,"title":2357,"component":582,"description":2358},"071f8fe8-6df9-47c2-b583-ef1168c36e2e","¿Es obligatorio presentar el Modelo 216 si la retención es cero?",{"type":116,"content":2359},[2360],{"type":119,"attrs":2361,"content":2362},{"textAlign":25},[2363],{"text":2364,"type":125},"Sí. Aunque un convenio deje la retención en el 0 %, debes presentar un Modelo 216 negativo e incluir al perceptor en el Modelo 296, que se declara entre el 1 y el 31 de enero.",{"_uid":2366,"title":2367,"component":582,"description":2368},"4de825b9-4c40-40ea-a669-61d8b133daab","¿Cuánto tiempo es válido el certificado de residencia fiscal?",{"type":116,"content":2369},[2370],{"type":119,"attrs":2371,"content":2372},{"textAlign":25},[2373],{"text":2374,"type":125},"El certificado emitido por la autoridad fiscal del país del proveedor tiene una validez de un año desde su expedición. Sin él, debes aplicar el tipo interno: 24 % o 19 % para residentes en la UE, Islandia o Noruega.",[2376],{"cta":2377,"_uid":2378,"title":2379,"eyebrow":2385,"subtitle":2390,"component":206,"textAlign":99,"flexibleSection":2395,"sectionSettings":2396,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"56d8941f-4368-4ebf-b3fa-30abb22e5a34",{"type":116,"content":2380},[2381],{"type":206,"attrs":2382,"content":2383},{"level":208,"textAlign":25},[2384],{"text":680,"type":125},{"type":116,"content":2386},[2387],{"type":119,"attrs":2388,"content":2389},{"textAlign":25},[],{"type":116,"content":2391},[2392],{"type":119,"attrs":2393,"content":2394},{"textAlign":25},[],[],[],"modelo-210-no-residentes","es/blog/modelo-210-no-residentes",-2410,[],"a3f091f5-323c-4173-a95e-1977530b00e3","2026-08-10T14:39:56.884Z",[],"blog/modelo-210-no-residentes",[2406,2407,2408],{"path":2404,"name":25,"lang":37,"published":25},{"path":2404,"name":25,"lang":39,"published":25},{"path":2404,"name":25,"lang":32,"published":25},{"name":2410,"created_at":2411,"published_at":2412,"updated_at":2413,"id":2414,"uuid":2415,"content":2416,"slug":2523,"full_slug":2524,"sort_by_date":25,"position":2525,"tag_list":2526,"is_startpage":28,"parent_id":698,"meta_data":25,"group_id":2527,"first_published_at":2528,"release_id":25,"lang":32,"path":25,"alternates":2529,"default_full_slug":2530,"translated_slugs":2531},"Factura intracomunitaria: IVA y cómo contabilizarla en España","2026-08-26T15:56:44.073Z","2026-08-27T11:29:16.330Z","2026-08-27T11:29:16.353Z",213279555935584,"34fcac11-2af5-40c6-b196-b07f8b1d0174",{"_uid":2417,"title":2410,"topics":2418,"noIndex":28,"category":2427,"language":2436,"component":546,"heroMedia":2437,"metaTitle":2438,"publishedAt":2439,"readingTime":2440,"redirectUrl":99,"listingImage":2441,"metaDescription":2448,"bottomArticleCta":2449,"componentsAfterTheArticle":2450},"16ff30af-2904-477d-b075-c17a7cf9bf97",[2419],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2420,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2421,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2422,"default_full_slug":163,"translated_slugs":2423,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2424,2425,2426],{"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":534,"created_at":535,"published_at":16,"updated_at":536,"id":537,"uuid":538,"content":2428,"slug":546,"full_slug":547,"sort_by_date":25,"position":52,"tag_list":2430,"is_startpage":28,"parent_id":549,"meta_data":25,"group_id":550,"first_published_at":551,"release_id":25,"lang":32,"path":25,"alternates":2431,"default_full_slug":553,"translated_slugs":2432,"_stopResolving":41},{"_uid":540,"icon":2429,"name":534,"component":545},{"id":542,"alt":543,"name":99,"focus":99,"title":99,"filename":544,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2433,2434,2435],{"path":553,"name":25,"lang":37,"published":25},{"path":553,"name":25,"lang":39,"published":25},{"path":553,"name":25,"lang":32,"published":25},[32],[],"Factura intracomunitaria: IVA y contabilización","2026-08-11 00:00","18",[2442],{"_uid":2443,"asset":2444,"caption":99,"component":572},"4fdb0800-f3af-453e-975c-6635e5eaf37e",{"id":2445,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2446,"copyright":99,"fieldtype":104,"meta_data":2447,"is_external_url":28},213567525388398,"https://a.storyblok.com/f/146026/1536x1024/9621cc880e/factura-intracomunitaria.png",{},"Factura intracomunitaria: aprende a revisar el IVA, aplicar la inversión del sujeto pasivo y contabilizar las compras a proveedores de la Unión Europea.",[],[2451],{"_uid":2452,"items":2453,"heading":2501,"component":693},"156d09f6-b7f5-4dbe-a86d-04588ea27a93",[2454,2464,2474,2484],{"_uid":2455,"title":2456,"component":582,"description":2457},"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?",{"type":116,"content":2458},[2459],{"type":119,"attrs":2460,"content":2461},{"textAlign":25},[2462],{"text":2463,"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. No apliques automáticamente un tipo de IVA extranjero o español sin revisar la operación.",{"_uid":2465,"title":2466,"component":582,"description":2467},"d929dcff-cea6-4ab2-bc9f-b1454eb915fc","¿Una operación intracomunitaria es lo mismo que una importación de fuera de la UE?",{"type":116,"content":2468},[2469],{"type":119,"attrs":2470,"content":2471},{"textAlign":25},[2472],{"text":2473,"type":125},"No. Una adquisición intracomunitaria se refiere, principalmente, a bienes transportados entre estados miembros o a determinados servicios B2B entre empresas de distintos países. Una importación se refiere a la entrada de bienes desde terceros países o territorios fuera del territorio comunitario del IVA y se tramita mediante Aduana. Una compra de servicios a un proveedor establecido fuera de la Unión Europea no es automáticamente una importación. Puede estar sujeta a las reglas españolas de localización de servicios y, en determinados casos, a la inversión del sujeto pasivo.",{"_uid":2475,"title":2476,"component":582,"description":2477},"17dd4ac9-4f17-4dae-91a7-f82f56b9e245","¿Cómo recupero el IVA soportado en otro país de la Unión Europea?",{"type":116,"content":2478},[2479],{"type":119,"attrs":2480,"content":2481},{"textAlign":25},[2482],{"text":2483,"type":125},"Una empresa establecida en España puede solicitar, si cumple los requisitos, la devolución del IVA soportado en otro estado miembro mediante el Modelo 360. El importe mínimo de IVA solicitado es de 400 € cuando la solicitud cubre un periodo de al menos tres meses, pero inferior a un año. El mínimo es de 50 € cuando la solicitud corresponde a un año natural completo o al periodo restante de un año. El plazo general de presentación termina el 30 de septiembre del año siguiente al que corresponden las cuotas. Estos umbrales se refieren al importe de IVA solicitado en la reclamación, no al importe de una factura individual. Las condiciones concretas también pueden depender del Estado miembro que debe efectuar la devolución.",{"_uid":2485,"title":2486,"component":582,"description":2487},"f951bfc8-21a7-4052-9f5a-910ecebe2971","¿El tratamiento cambia entre bienes y servicios?",{"type":116,"content":2488},[2489],{"type":119,"attrs":2490,"content":2491},{"textAlign":25},[2492,2494,2500],{"text":2493,"type":125},"Sí. En una adquisición intracomunitaria de bienes deben analizarse el transporte, la condición fiscal de las partes, la identificación para operaciones intracomunitarias y las reglas de exención aplicables a la entrega en origen. En los servicios B2B, la regla general suele localizar el servicio donde está establecido el cliente, pero existen reglas especiales para determinados servicios. Por eso no conviene aplicar automáticamente el mismo tratamiento a una factura de mercancías, una licencia de software, un servicio relacionado con un inmueble o una entrada a un evento. Gestiona las facturas de tus proveedores europeos desde una única plataforma.",{"text":2495,"type":125,"marks":2496}," Solicita una demo de Spendesk",[2497],{"type":226,"attrs":2498},{"href":2499,"uuid":25,"anchor":25,"target":229,"linktype":107},"https://www.spendesk.com/es/schedule-a-demo/",{"text":521,"type":125},[2502],{"cta":2503,"_uid":2504,"title":2505,"eyebrow":2511,"subtitle":2516,"component":206,"textAlign":99,"flexibleSection":2521,"sectionSettings":2522,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"c17aaa14-59e6-418f-9cd0-98d3c07712e9",{"type":116,"content":2506},[2507],{"type":206,"attrs":2508,"content":2509},{"level":208,"textAlign":25},[2510],{"text":680,"type":125},{"type":116,"content":2512},[2513],{"type":119,"attrs":2514,"content":2515},{"textAlign":25},[],{"type":116,"content":2517},[2518],{"type":119,"attrs":2519,"content":2520},{"textAlign":25},[],[],[],"factura-intracomunitaria","es/blog/factura-intracomunitaria",-2900,[],"a9d7945e-dc5a-4e57-82d3-001d1fa41333","2026-08-26T16:07:15.675Z",[],"blog/factura-intracomunitaria",[2532,2533,2534],{"path":2530,"name":25,"lang":37,"published":25},{"path":2530,"name":25,"lang":39,"published":25},{"path":2530,"name":25,"lang":32,"published":25},{"name":2536,"created_at":2537,"published_at":2538,"updated_at":2539,"id":2540,"uuid":2541,"content":2542,"slug":2663,"full_slug":2664,"sort_by_date":25,"position":2665,"tag_list":2666,"is_startpage":28,"parent_id":698,"meta_data":25,"group_id":2667,"first_published_at":2668,"release_id":25,"lang":32,"path":25,"alternates":2669,"default_full_slug":2670,"translated_slugs":2671},"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":2543,"title":2536,"topics":2544,"noIndex":28,"category":2553,"language":2562,"component":546,"heroMedia":2563,"metaTitle":2564,"publishedAt":2565,"readingTime":2566,"redirectUrl":99,"listingImage":2567,"metaDescription":2575,"bottomArticleCta":2576,"componentsAfterTheArticle":2577},"4d9a1a9c-f0f5-4775-ae79-8b73f718b041",[2545],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2546,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2547,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2548,"default_full_slug":163,"translated_slugs":2549,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2550,2551,2552],{"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":534,"created_at":535,"published_at":16,"updated_at":536,"id":537,"uuid":538,"content":2554,"slug":546,"full_slug":547,"sort_by_date":25,"position":52,"tag_list":2556,"is_startpage":28,"parent_id":549,"meta_data":25,"group_id":550,"first_published_at":551,"release_id":25,"lang":32,"path":25,"alternates":2557,"default_full_slug":553,"translated_slugs":2558,"_stopResolving":41},{"_uid":540,"icon":2555,"name":534,"component":545},{"id":542,"alt":543,"name":99,"focus":99,"title":99,"filename":544,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2559,2560,2561],{"path":553,"name":25,"lang":37,"published":25},{"path":553,"name":25,"lang":39,"published":25},{"path":553,"name":25,"lang":32,"published":25},[32],[],"Conciliación de facturas: cómo evitar errores y agilizar las","2026-09-11 00:00","15",[2568],{"_uid":2569,"link":2570,"asset":2571,"caption":99,"component":572},"7e312a70-4f3a-4e88-b050-cd857b48328a",{"id":99,"url":99,"linktype":737,"fieldtype":108,"cached_url":1757,"prep":41},{"id":2572,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2573,"copyright":99,"fieldtype":104,"meta_data":2574,"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.",[],[2578],{"_uid":2579,"items":2580,"heading":2641,"component":693},"05d3fd1f-9939-4b87-b169-e126811177e6",[2581,2591,2601,2611,2621,2631],{"_uid":2582,"title":2583,"component":582,"description":2584},"3797035d-947e-4241-a972-750ae5ade4b6","¿Qué causa los descuadres en las facturas?",{"type":116,"content":2585},[2586],{"type":119,"attrs":2587,"content":2588},{"textAlign":25},[2589],{"text":2590,"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":2592,"title":2593,"component":582,"description":2594},"f2ea5888-1a9c-4809-93af-11f1b6c973ee","¿Qué ocurre cuando una factura no coincide con el pedido?",{"type":116,"content":2595},[2596],{"type":119,"attrs":2597,"content":2598},{"textAlign":25},[2599],{"text":2600,"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":2602,"title":2603,"component":582,"description":2604},"218ef5e9-c908-40c4-85d5-b84fdf1922ca","¿Cuáles son los errores de codificación más frecuentes?",{"type":116,"content":2605},[2606],{"type":119,"attrs":2607,"content":2608},{"textAlign":25},[2609],{"text":2610,"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":2612,"title":2613,"component":582,"description":2614},"e58f7c77-176f-41fa-bb44-ef9423fa8b57","¿Cómo puede mejorar una empresa el procesamiento de facturas?",{"type":116,"content":2615},[2616],{"type":119,"attrs":2617,"content":2618},{"textAlign":25},[2619],{"text":2620,"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":2622,"title":2623,"component":582,"description":2624},"8fad0725-50d7-49cb-b1f2-3c664e9fae01","¿En qué se diferencia la conciliación de facturas de la conciliación bancaria?",{"type":116,"content":2625},[2626],{"type":119,"attrs":2627,"content":2628},{"textAlign":25},[2629],{"text":2630,"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":2632,"title":2633,"component":582,"description":2634},"dab1bc41-9b1b-454e-8ce4-bc7933606b9a","¿Cómo puede ayudar Spendesk con la conciliación de facturas?",{"type":116,"content":2635},[2636],{"type":119,"attrs":2637,"content":2638},{"textAlign":25},[2639],{"text":2640,"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.",[2642],{"cta":2643,"_uid":2644,"title":2645,"eyebrow":2651,"subtitle":2656,"component":206,"textAlign":99,"flexibleSection":2661,"sectionSettings":2662,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"bc20a4a6-1ac6-49d9-a31d-740c9b91c095",{"type":116,"content":2646},[2647],{"type":206,"attrs":2648,"content":2649},{"level":208,"textAlign":25},[2650],{"text":680,"type":125},{"type":116,"content":2652},[2653],{"type":119,"attrs":2654,"content":2655},{"textAlign":25},[],{"type":116,"content":2657},[2658],{"type":119,"attrs":2659,"content":2660},{"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",[2672,2673,2674],{"path":2670,"name":25,"lang":37,"published":25},{"path":2670,"name":25,"lang":39,"published":25},{"path":2670,"name":25,"lang":32,"published":25},{"name":2676,"created_at":2677,"published_at":2678,"updated_at":2679,"id":2680,"uuid":2681,"content":2682,"slug":2811,"full_slug":2812,"sort_by_date":25,"position":2813,"tag_list":2814,"is_startpage":28,"parent_id":698,"meta_data":25,"group_id":2815,"first_published_at":2816,"release_id":25,"lang":32,"path":25,"alternates":2817,"default_full_slug":2818,"translated_slugs":2819},"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":2683,"title":2676,"topics":2684,"noIndex":28,"category":2693,"language":2702,"component":546,"heroMedia":2703,"metaTitle":2704,"publishedAt":2705,"readingTime":2566,"redirectUrl":99,"listingImage":2706,"metaDescription":2713,"bottomArticleCta":2714,"componentsAfterTheArticle":2715},"7c8baf82-c72c-4bd0-978c-914b4de81327",[2685],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2686,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2687,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2688,"default_full_slug":163,"translated_slugs":2689,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2690,2691,2692],{"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":534,"created_at":535,"published_at":16,"updated_at":536,"id":537,"uuid":538,"content":2694,"slug":546,"full_slug":547,"sort_by_date":25,"position":52,"tag_list":2696,"is_startpage":28,"parent_id":549,"meta_data":25,"group_id":550,"first_published_at":551,"release_id":25,"lang":32,"path":25,"alternates":2697,"default_full_slug":553,"translated_slugs":2698,"_stopResolving":41},{"_uid":540,"icon":2695,"name":534,"component":545},{"id":542,"alt":543,"name":99,"focus":99,"title":99,"filename":544,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2699,2700,2701],{"path":553,"name":25,"lang":37,"published":25},{"path":553,"name":25,"lang":39,"published":25},{"path":553,"name":25,"lang":32,"published":25},[32],[],"Suministro Inmediato de Información (SII): quién está obliga","2026-08-26 00:00",[2707],{"_uid":2708,"asset":2709,"caption":99,"component":572},"57620067-ee10-44b1-994e-e86bf0c9a7af",{"id":2710,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2711,"copyright":99,"fieldtype":104,"meta_data":2712,"is_external_url":28},213593665769182,"https://a.storyblok.com/f/146026/1536x1024/f024cf1427/suministro-inmediato-de-informacion-sii.png",{"size":571},"Descubre qué es el Suministro Inmediato de Información (SII), quién está obligado a utilizarlo y cómo gestionar los plazos de envío del IVA.",[],[2716],{"_uid":2717,"items":2718,"heading":2789,"component":693},"def80281-c114-48d8-922b-c6452f4b32e1",[2719,2729,2739,2749,2759,2769,2779],{"_uid":2720,"title":2721,"component":582,"description":2722},"7adf060b-0882-41f2-8376-aa433a02769e","¿En qué consiste exactamente el SII?",{"type":116,"content":2723},[2724],{"type":119,"attrs":2725,"content":2726},{"textAlign":25},[2727],{"text":2728,"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":2730,"title":2731,"component":582,"description":2732},"be7cc60c-fdd7-48cd-86ee-3cd10e8a77df","¿Qué empresas están obligadas a utilizar el SII?",{"type":116,"content":2733},[2734],{"type":119,"attrs":2735,"content":2736},{"textAlign":25},[2737],{"text":2738,"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":2740,"title":2741,"component":582,"description":2742},"8a10655a-0848-47c1-954b-b071fdee7f5d","¿Puede una empresa acogerse voluntariamente al SII?",{"type":116,"content":2743},[2744],{"type":119,"attrs":2745,"content":2746},{"textAlign":25},[2747],{"text":2748,"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":2750,"title":2751,"component":582,"description":2752},"a12435fc-1766-4be9-ac61-a9537861dab0","¿Cuál es el plazo para enviar una factura al SII?",{"type":116,"content":2753},[2754],{"type":119,"attrs":2755,"content":2756},{"textAlign":25},[2757],{"text":2758,"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":2760,"title":2761,"component":582,"description":2762},"40060d22-3957-4e6d-8f07-34e68f92caf4","¿Qué modelos deja de presentar una empresa acogida al SII?",{"type":116,"content":2763},[2764],{"type":119,"attrs":2765,"content":2766},{"textAlign":25},[2767],{"text":2768,"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":2770,"title":2771,"component":582,"description":2772},"ee432358-03bc-446c-b99e-fb39b33d8249","¿Qué diferencia hay entre SII, VeriFactu y factura electrónica B2B?",{"type":116,"content":2773},[2774],{"type":119,"attrs":2775,"content":2776},{"textAlign":25},[2777],{"text":2778,"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":2780,"title":2781,"component":582,"description":2782},"eba19354-4fee-45a5-a514-a123eaeb80dd","¿Cómo ayuda Spendesk a gestionar las facturas con el SII?",{"type":116,"content":2783},[2784],{"type":119,"attrs":2785,"content":2786},{"textAlign":25},[2787],{"text":2788,"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.",[2790],{"cta":2791,"_uid":2792,"title":2793,"eyebrow":2799,"subtitle":2804,"component":206,"textAlign":99,"flexibleSection":2809,"sectionSettings":2810,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"1b5b92ff-b89c-495c-a337-c708520f4861",{"type":116,"content":2794},[2795],{"type":206,"attrs":2796,"content":2797},{"level":208,"textAlign":25},[2798],{"text":680,"type":125},{"type":116,"content":2800},[2801],{"type":119,"attrs":2802,"content":2803},{"textAlign":25},[],{"type":116,"content":2805},[2806],{"type":119,"attrs":2807,"content":2808},{"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",[2820,2821,2822],{"path":2818,"name":25,"lang":37,"published":25},{"path":2818,"name":25,"lang":39,"published":25},{"path":2818,"name":25,"lang":32,"published":25},1793991676587]