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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},[170,175,181,188,194,200,206,211,217,223,229,273,278,284,290,296,301,307,313,319,325,330,335,379,384,389,394,399,404,409,414,419,424,429,482,488,493,499,505,511,517,523,528,534,592,598,657,663,668,674,680,686,691,697,703,708,766,771,777],{"type":119,"attrs":171,"content":172},{"textAlign":25,"key":121},[173],{"text":174,"type":125},"Llega febrero y tu equipo financiero vuelve a la misma tarea: reunir los totales de cada proveedor y cliente del año anterior para comprobar que cuadran. El objetivo es evitar diferencias entre la información de tu empresa y la que presenta la otra parte ante la Agencia Tributaria (AEAT).",{"type":119,"attrs":176,"content":178},{"textAlign":25,"key":177},"p-1",[179],{"text":180,"type":125},"El modelo 347 no implica realizar ningún pago, pero sí exige informar correctamente de determinadas operaciones con terceros. En esta guía encontrarás qué es el modelo 347, quién está obligado a presentarlo, qué operaciones se incluyen y cuáles quedan fuera, cuándo se presenta y cómo revisar los datos con proveedores y clientes antes de enviarlo.",{"type":182,"attrs":183,"content":185},"heading",{"level":184,"textAlign":25},2,[186],{"text":187,"type":125},"Qué es el modelo 347 y para qué sirve",{"type":119,"attrs":189,"content":191},{"textAlign":25,"key":190},"p-2",[192],{"text":193,"type":125},"El modelo 347 es la declaración informativa anual de operaciones con terceras personas. En términos generales, recoge las operaciones realizadas con cada cliente o proveedor cuando, en conjunto, superan los 3.005,06 € durante el año natural, de acuerdo con las reglas aplicables.",{"type":119,"attrs":195,"content":197},{"textAlign":25,"key":196},"p-3",[198],{"text":199,"type":125},"Se trata de una declaración informativa, por lo que no implica un ingreso ni una devolución. Su finalidad es facilitar el control y el cruce de información entre los datos declarados por las distintas partes de una operación.",{"type":119,"attrs":201,"content":203},{"textAlign":25,"key":202},"p-4",[204],{"text":205,"type":125},"Si los importes, los periodos y la identificación de la contraparte no coinciden, la AEAT puede solicitar aclaraciones o documentación. Por eso, el modelo 347 no debería prepararse como una tarea aislada en febrero, sino como el resultado de una contabilidad y una gestión documental ordenadas durante todo el año.",{"type":182,"attrs":207,"content":208},{"level":184,"textAlign":25},[209],{"text":210,"type":125},"Quién está obligado a presentar el modelo 347",{"type":119,"attrs":212,"content":214},{"textAlign":25,"key":213},"p-5",[215],{"text":216,"type":125},"Deben revisar su obligación de presentar el modelo 347 las personas físicas y jurídicas que desarrollen actividades empresariales o profesionales y que hayan realizado operaciones por encima del umbral aplicable con una misma persona o entidad durante el año natural.",{"type":119,"attrs":218,"content":220},{"textAlign":25,"key":219},"p-6",[221],{"text":222,"type":125},"También existen obligaciones específicas para determinadas entidades que realizan adquisiciones de bienes y servicios al margen de una actividad empresarial o profesional, como algunas entidades públicas, comunidades de propietarios y entidades de carácter social.",{"type":119,"attrs":224,"content":226},{"textAlign":25,"key":225},"p-7",[227],{"text":228,"type":125},"La obligación y sus excepciones dependen de la situación fiscal de cada entidad. Antes de preparar la declaración, conviene consultar las instrucciones actualizadas de la AEAT y comprobar, entre otros aspectos:",{"type":230,"content":231},"bullet_list",[232,241,249,257,265],{"type":233,"content":234},"list_item",[235],{"type":119,"attrs":236,"content":238},{"textAlign":25,"key":237},"p-8",[239],{"text":240,"type":125},"Si la empresa ha superado el umbral con alguna contraparte.",{"type":233,"content":242},[243],{"type":119,"attrs":244,"content":246},{"textAlign":25,"key":245},"p-9",[247],{"text":248,"type":125},"Si está obligada a llevar los libros registro del IVA a través del Suministro Inmediato de Información(SII).",{"type":233,"content":250},[251],{"type":119,"attrs":252,"content":254},{"textAlign":25,"key":253},"p-10",[255],{"text":256,"type":125},"Si tributa por un régimen especial con reglas específicas.",{"type":233,"content":258},[259],{"type":119,"attrs":260,"content":262},{"textAlign":25,"key":261},"p-11",[263],{"text":264,"type":125},"Si las operaciones realizadas ya se han informado mediante otra declaración.",{"type":233,"content":266},[267],{"type":119,"attrs":268,"content":270},{"textAlign":25,"key":269},"p-12",[271],{"text":272,"type":125},"Si la entidad es residente, dispone de establecimiento permanente o tiene domicilio fiscal en España.",{"type":182,"attrs":274,"content":275},{"level":184,"textAlign":25},[276],{"text":277,"type":125},"Quién queda excluido de la obligación",{"type":119,"attrs":279,"content":281},{"textAlign":25,"key":280},"p-13",[282],{"text":283,"type":125},"Entre otros supuestos, no están obligados a presentar el modelo 347 quienes hayan estado obligados durante todo el ejercicio a llevar los libros registro del IVA a través de la sede electrónica de la AEAT mediante el SII.",{"type":119,"attrs":285,"content":287},{"textAlign":25,"key":286},"p-14",[288],{"text":289,"type":125},"Tampoco presentan el modelo quienes no hayan superado el umbral con ninguna contraparte, así como determinados no residentes sin sede de actividad, establecimiento permanente o domicilio fiscal en España.",{"type":119,"attrs":291,"content":293},{"textAlign":25,"key":292},"p-15",[294],{"text":295,"type":125},"Las personas físicas y entidades acogidas a determinados regímenes, como la estimación objetiva junto con algunos regímenes especiales del IVA, pueden tener reglas específicas y excepciones. No conviene asumir que quedan completamente excluidas sin revisar su situación y las operaciones realizadas.",{"type":182,"attrs":297,"content":298},{"level":184,"textAlign":25},[299],{"text":300,"type":125},"Qué operaciones se declaran en el modelo 347",{"type":119,"attrs":302,"content":304},{"textAlign":25,"key":303},"p-16",[305],{"text":306,"type":125},"El modelo 347 puede incluir operaciones de compra y venta de bienes y servicios, así como determinados arrendamientos, subvenciones, operaciones inmobiliarias y otras operaciones previstas en las instrucciones oficiales.",{"type":119,"attrs":308,"content":310},{"textAlign":25,"key":309},"p-17",[311],{"text":312,"type":125},"La información se declara por persona o entidad, de forma que el importe anual de las operaciones realizadas con cada contraparte pueda identificarse correctamente. El tratamiento puede variar según la naturaleza de la operación, el régimen fiscal aplicable y si existe otra obligación periódica de información.",{"type":119,"attrs":314,"content":316},{"textAlign":25,"key":315},"p-18",[317],{"text":318,"type":125},"También deben declararse por separado determinados importes cobrados en efectivo cuando superan los 6.000 € por cada cliente o proveedor incluido en la declaración.",{"type":119,"attrs":320,"content":322},{"textAlign":25,"key":321},"p-19",[323],{"text":324,"type":125},"Para preparar estos datos, tu equipo debe partir de la contabilidad y de los registros de facturas, no solo de los movimientos bancarios. Una factura rectificativa, un abono, una operación registrada en un periodo incorrecto o una factura que no se ha contabilizado pueden alterar tanto el total anual como el desglose trimestral.",{"type":182,"attrs":326,"content":327},{"level":184,"textAlign":25},[328],{"text":329,"type":125},"Qué operaciones quedan fuera",{"type":119,"attrs":331,"content":332},{"textAlign":25,"key":121},[333],{"text":334,"type":125},"La AEAT excluye determinadas operaciones, entre ellas:",{"type":230,"content":336},[337,344,351,358,365,372],{"type":233,"content":338},[339],{"type":119,"attrs":340,"content":341},{"textAlign":25,"key":177},[342],{"text":343,"type":125},"Las operaciones realizadas al margen de la actividad empresarial o profesional.",{"type":233,"content":345},[346],{"type":119,"attrs":347,"content":348},{"textAlign":25,"key":190},[349],{"text":350,"type":125},"Las operaciones para las que no exista obligación de expedir factura, salvo las excepciones previstas.",{"type":233,"content":352},[353],{"type":119,"attrs":354,"content":355},{"textAlign":25,"key":196},[356],{"text":357,"type":125},"Las operaciones gratuitas no sujetas o exentas de IVA en los supuestos establecidos.",{"type":233,"content":359},[360],{"type":119,"attrs":361,"content":362},{"textAlign":25,"key":202},[363],{"text":364,"type":125},"Las importaciones y exportaciones de mercancías.",{"type":233,"content":366},[367],{"type":119,"attrs":368,"content":369},{"textAlign":25,"key":213},[370],{"text":371,"type":125},"Determinadas operaciones ya incluidas en declaraciones específicas cuando exista una obligación periódica de información con contenido coincidente.",{"type":233,"content":373},[374],{"type":119,"attrs":375,"content":376},{"textAlign":25,"key":219},[377],{"text":378,"type":125},"Algunas operaciones realizadas por entidades o bajo regímenes fiscales específicos.",{"type":119,"attrs":380,"content":381},{"textAlign":25,"key":225},[382],{"text":383,"type":125},"Por eso, no es correcto aplicar el principio de que toda operación que ya conozca la AEAT queda automáticamente fuera. Hay que comprobar si la operación encaja en una exclusión prevista y si la información ya se ha declarado mediante otro modelo.",{"type":119,"attrs":385,"content":386},{"textAlign":25,"key":237},[387],{"text":388,"type":125},"Las operaciones sujetas a retención y las operaciones intracomunitarias pueden requerir un análisis específico, especialmente cuando se han incluido en otros modelos informativos. Consulta siempre las instrucciones vigentes para confirmar si deben incluirse o excluirse.",{"type":119,"attrs":390,"content":391},{"textAlign":25,"key":245},[392],{"text":393,"type":125},"Los alquileres de locales de negocio también tienen un tratamiento específico. La empresa debe revisar tanto la naturaleza del arrendamiento como las retenciones y obligaciones informativas que puedan corresponder.",{"type":182,"attrs":395,"content":396},{"level":184,"textAlign":25},[397],{"text":398,"type":125},"¿Las operaciones intracomunitarias se declaran en el modelo 347?",{"type":119,"attrs":400,"content":401},{"textAlign":25,"key":253},[402],{"text":403,"type":125},"Las operaciones intracomunitarias son operaciones comerciales entre empresas o profesionales establecidos en distintos países de la Unión Europea (por ejemplo, una empresa española que compra o vende bienes o servicios a una empresa alemana o francesa).",{"type":119,"attrs":405,"content":406},{"textAlign":25,"key":261},[407],{"text":408,"type":125},"Las operaciones intracomunitarias que ya se hayan incluido correctamente en el modelo 349, cuando exista coincidencia entre las obligaciones informativas, no deben duplicarse en el modelo 347.",{"type":119,"attrs":410,"content":411},{"textAlign":25,"key":269},[412],{"text":413,"type":125},"Sin embargo, no conviene convertir esta regla en una respuesta automática para cualquier operación con una empresa de otro país de la Unión Europea. El tratamiento puede depender del tipo de operación, de la identificación fiscal de la contraparte, del régimen aplicable y de la declaración en la que se haya informado.",{"type":119,"attrs":415,"content":416},{"textAlign":25,"key":280},[417],{"text":418,"type":125},"Las importaciones y exportaciones de mercancías también tienen reglas propias y, en los supuestos previstos por la normativa, quedan excluidas del modelo 347. Las operaciones internacionales que no encajan claramente en una categoría deben revisarse con las instrucciones de la AEAT o con una asesoría fiscal.",{"type":182,"attrs":420,"content":421},{"level":184,"textAlign":25},[422],{"text":423,"type":125},"Casos especiales que conviene revisar",{"type":119,"attrs":425,"content":426},{"textAlign":25,"key":286},[427],{"text":428,"type":125},"Algunas operaciones pueden parecer similares, pero tener un tratamiento diferente en función de sus circunstancias. Antes de cerrar el modelo 347, revisa especialmente:",{"type":230,"content":430},[431,438,445,452,459,466,474],{"type":233,"content":432},[433],{"type":119,"attrs":434,"content":435},{"textAlign":25,"key":292},[436],{"text":437,"type":125},"Operaciones intracomunitarias y su posible inclusión en el modelo 349.",{"type":233,"content":439},[440],{"type":119,"attrs":441,"content":442},{"textAlign":25,"key":303},[443],{"text":444,"type":125},"Servicios prestados o recibidos de contrapartes extranjeras.",{"type":233,"content":446},[447],{"type":119,"attrs":448,"content":449},{"textAlign":25,"key":309},[450],{"text":451,"type":125},"Operaciones con territorios que tienen reglas específicas.",{"type":233,"content":453},[454],{"type":119,"attrs":455,"content":456},{"textAlign":25,"key":315},[457],{"text":458,"type":125},"Ventas realizadas bajo regímenes especiales de comercio electrónico.",{"type":233,"content":460},[461],{"type":119,"attrs":462,"content":463},{"textAlign":25,"key":321},[464],{"text":465,"type":125},"Arrendamientos de locales de negocio.",{"type":233,"content":467},[468],{"type":119,"attrs":469,"content":471},{"textAlign":25,"key":470},"p-20",[472],{"text":473,"type":125},"Operaciones sujetas a retención.",{"type":233,"content":475},[476],{"type":119,"attrs":477,"content":479},{"textAlign":25,"key":478},"p-21",[480],{"text":481,"type":125},"Subvenciones, operaciones inmobiliarias y cobros por cuenta de terceros.",{"type":119,"attrs":483,"content":485},{"textAlign":25,"key":484},"p-22",[486],{"text":487,"type":125},"No incluyas una operación dos veces, pero tampoco la excluyas únicamente porque la contraparte esté fuera de España o porque exista otro modelo relacionado. La clasificación debe basarse en la naturaleza de la operación y en las instrucciones aplicables al ejercicio correspondiente.",{"type":182,"attrs":489,"content":490},{"level":184,"textAlign":25},[491],{"text":492,"type":125},"Cuándo y cómo se presenta el modelo 347",{"type":119,"attrs":494,"content":496},{"textAlign":25,"key":495},"p-23",[497],{"text":498,"type":125},"El modelo 347 se presenta durante el mes de febrero de cada año y se refiere a las operaciones realizadas durante el año natural anterior. La presentación se realiza por internet a través de la sede electrónica de la AEAT.",{"type":119,"attrs":500,"content":502},{"textAlign":25,"key":501},"p-24",[503],{"text":504,"type":125},"Las personas físicas pueden utilizar los sistemas de identificación admitidos para su caso, como Cl@ve o certificado electrónico. Las personas jurídicas y otras entidades deben utilizar, por regla general, un certificado electrónico o actuar mediante un representante autorizado.",{"type":119,"attrs":506,"content":508},{"textAlign":25,"key":507},"p-25",[509],{"text":510,"type":125},"La información se facilita, con carácter general, desglosada por trimestres. No obstante, existen excepciones, entre ellas determinados importes cobrados en efectivo, que se informan en términos anuales, y algunos supuestos sujetos a reglas especiales.",{"type":119,"attrs":512,"content":514},{"textAlign":25,"key":513},"p-26",[515],{"text":516,"type":125},"El total de los importes trimestrales debe ser coherente con el total anual y con los registros contables de la empresa. 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Suscríbete a nuestro Newsletter para mantenerte informado.",[2356,2357],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[2359],{"cta":2360,"_uid":2361,"items":2362,"heading":2475,"reverse":28,"component":919,"sectionSettings":2496},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[2363,2418],{"_uid":2364,"title":2365,"component":838,"description":2366},"dfc0accd-ab64-464a-8597-b76754748f04","¿Qué es la gestión del gasto?",{"type":116,"content":2367},[2368,2373,2398,2403,2408,2413],{"type":119,"attrs":2369,"content":2370},{"textAlign":25},[2371],{"text":2372,"type":125},"El gasto empresarial incluye diferentes tipos de gasto:",{"type":599,"attrs":2374,"content":2376},{"order":2375},1,[2377,2384,2391],{"type":233,"content":2378},[2379],{"type":119,"attrs":2380,"content":2381},{"textAlign":25},[2382],{"text":2383,"type":125},"El gasto estratégico suele estar centralizado y gestionado por ejecutivos de alto nivel con responsables de gasto dedicados. Se puede gestionar a través de facturas, transferencias bancarias y órdenes de compra.",{"type":233,"content":2385},[2386],{"type":119,"attrs":2387,"content":2388},{"textAlign":25},[2389],{"text":2390,"type":125},"El gasto discrecional y operativo también está centralizado, pero lo realizan los directivos y empleados durante su vida profesional diaria. Incluye compras con tarjeta, pagos de suscripciones, anuncios digitales, eventos, pedidos de oficina y viajes de negocios.",{"type":233,"content":2392},[2393],{"type":119,"attrs":2394,"content":2395},{"textAlign":25},[2396],{"text":2397,"type":125},"Los gastos, a diferencia del gasto estratégico, representan una cantidad significativa de pequeñas compras que pueden ser difíciles de rastrear. Estos incluyen pagos con tarjeta, reclamaciones de gastos, beneficios para el equipo y gastos de viaje.",{"type":119,"attrs":2399,"content":2400},{"textAlign":25},[2401],{"text":2402,"type":125},"La gestión del gasto es el proceso mediante el cual las empresas gestionan los gastos empresariales. Tiene en cuenta el proceso completo cuando alguien necesita realizar un gasto: obtener aprobaciones de compra, proporcionar métodos de pago, presentar y procesar facturas, presentar y reembolsar reclamaciones de gastos, buscar recibos y facturas para la conciliación, y asignar los códigos analíticos, las cuentas de gastos y los tipos de IVA adecuados a todos esos gastos para la contabilidad.",{"type":119,"attrs":2404,"content":2405},{"textAlign":25},[2406],{"text":2407,"type":125},"Las herramientas de gestión de gastos se vuelven necesarias cuando aumenta el número de empleados y la necesidad de procesos claros, mayor visibilidad y control comienza a crecer para los equipos financieros.",{"type":119,"attrs":2409,"content":2410},{"textAlign":25},[2411],{"text":2412,"type":125},"Los empleados necesitan herramientas flexibles y fáciles de usar para poder gastar fácilmente y estar capacitados para hacer su trabajo.",{"type":119,"attrs":2414,"content":2415},{"textAlign":25},[2416],{"text":2417,"type":125},"Ahí es donde Spendesk puede ser una buena opción.",{"_uid":2419,"title":2420,"component":838,"description":2421},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","¿Cómo funciona Spendesk?",{"type":116,"content":2422},[2423,2428,2440,2445,2455,2460,2465,2470],{"type":119,"attrs":2424,"content":2425},{"textAlign":25},[2426],{"text":2427,"type":125},"Spendesk ofrece métodos de pago para empresas modernas y una potente plataforma para que los equipos financieros gestionen los gastos. 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Esta se envía directamente a su superior para su validación y, a continuación, al equipo financiero.",{"type":119,"attrs":2446,"content":2447},{"textAlign":25},[2448,2452,2453],{"text":2449,"type":125,"marks":2450},"Para los equipos financieros",[2451],{"type":1571},{"type":2279},{"text":2454,"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":2456,"content":2457},{"textAlign":25},[2458],{"text":2459,"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":2461,"content":2462},{"textAlign":25},[2463],{"text":2464,"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":2466,"content":2467},{"textAlign":25},[2468],{"text":2469,"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":2471,"content":2472},{"textAlign":25},[2473],{"text":2474,"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.",[2476],{"cta":2477,"_uid":2478,"title":2479,"eyebrow":2486,"subtitle":2489,"component":182,"textAlign":99,"sectionSettings":2495,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":116,"content":2480},[2481],{"type":182,"attrs":2482,"content":2483},{"level":184},[2484],{"text":2485,"type":125},"Empezar con Spendesk",{"type":116,"content":2487},[2488],{"type":119},{"type":116,"content":2490},[2491],{"type":119,"content":2492},[2493],{"text":2494,"type":125},"Descubre por qué más de 3500 directores financieros, interventores, contables y administradores financieros confían en Spendesk.",[],[],"Otros artículos","Enlaces rápidos",[2500,2647,2797,2936],{"name":2501,"created_at":2502,"published_at":2503,"updated_at":2504,"id":2505,"uuid":2506,"content":2507,"slug":2635,"full_slug":2636,"sort_by_date":25,"position":2637,"tag_list":2638,"is_startpage":28,"parent_id":924,"meta_data":25,"group_id":2639,"first_published_at":2640,"release_id":25,"lang":32,"path":25,"alternates":2641,"default_full_slug":2642,"translated_slugs":2643},"Libro de facturas emitidas y recibidas: qué debe contener, plazos y sanciones","2026-08-26T15:56:47.353Z","2026-11-03T12:15:20.922Z","2026-11-03T12:15:20.957Z",213279569366426,"1f4e5b3d-e6c8-4e10-9f39-9e11018de9c7",{"_uid":2508,"title":2501,"topics":2509,"noIndex":28,"category":2518,"language":2527,"component":802,"heroMedia":2528,"metaTitle":2529,"publishedAt":2530,"readingTime":2531,"redirectUrl":99,"listingImage":2532,"metaDescription":2539,"bottomArticleCta":2540,"componentsAfterTheArticle":2541},"1aa48761-92ae-4fbf-8b56-8bcb90e53a67",[2510],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2511,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2512,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2513,"default_full_slug":163,"translated_slugs":2514,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2515,2516,2517],{"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":790,"created_at":791,"published_at":16,"updated_at":792,"id":793,"uuid":794,"content":2519,"slug":802,"full_slug":803,"sort_by_date":25,"position":52,"tag_list":2521,"is_startpage":28,"parent_id":805,"meta_data":25,"group_id":806,"first_published_at":807,"release_id":25,"lang":32,"path":25,"alternates":2522,"default_full_slug":809,"translated_slugs":2523,"_stopResolving":41},{"_uid":796,"icon":2520,"name":790,"component":801},{"id":798,"alt":799,"name":99,"focus":99,"title":99,"filename":800,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2524,2525,2526],{"path":809,"name":25,"lang":37,"published":25},{"path":809,"name":25,"lang":39,"published":25},{"path":809,"name":25,"lang":32,"published":25},[32],[],"Libro de facturas emitidas y recibidas: qué contener","2026-08-19 00:00","12",[2533],{"_uid":2534,"asset":2535,"caption":99,"component":828},"00eb54dd-181c-41bb-a81a-1468f0229100",{"id":2536,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2537,"copyright":99,"fieldtype":104,"meta_data":2538,"is_external_url":28},213575285818614,"https://a.storyblok.com/f/146026/1536x1024/04c594545c/libro-registro-facturas-emitidas-recibidas.png",{},"Libro registro de facturas recibidas: qué datos debe contener, cómo gestionarlo y qué debes revisar para mantener al día tus libros registro del IVA.",[],[2542],{"_uid":2543,"items":2544,"heading":2613,"component":919},"260a9c76-16bd-46cb-9256-480f8dab3c20",[2545,2555,2565,2583,2593,2603],{"_uid":2546,"title":2547,"component":838,"description":2548},"a41c4649-d687-448b-bf01-65362821de65","¿Qué consecuencias puede tener omitir un dato del libro registro?",{"type":116,"content":2549},[2550],{"type":119,"attrs":2551,"content":2552},{"textAlign":25},[2553],{"text":2554,"type":125},"Omitir o registrar de forma incorrecta una información puede dificultar la revisión contable y, según las circunstancias, dar lugar a consecuencias fiscales o sancionadoras. La valoración depende del tipo de error, del registro afectado, del régimen de la empresa y de la normativa vigente. Consulta la información de la Agencia Tributaria o a un asesor fiscal.",{"_uid":2556,"title":2557,"component":838,"description":2558},"1e0b697d-a60b-4b3f-bd6e-b07d61a6ec99","¿Se pueden agrupar varias facturas en un asiento resumen?",{"type":116,"content":2559},[2560],{"type":119,"attrs":2561,"content":2562},{"textAlign":25},[2563],{"text":2564,"type":125},"En determinados supuestos, la normativa permite utilizar asientos resumen. Las condiciones dependen del tipo de factura, la operación, los importes y otros requisitos. No todas las facturas pueden agruparse, por lo que conviene revisar las instrucciones vigentes antes de utilizar este método.",{"_uid":2566,"title":2567,"component":838,"description":2568},"b5737e9c-4d36-42e2-8625-6bbe8a99ae6c","¿Cuánto tiempo deben conservarse las facturas y los libros registro?",{"type":116,"content":2569},[2570],{"type":119,"attrs":2571,"content":2572},{"textAlign":25},[2573,2575,2581],{"text":2574,"type":125},"Las obligaciones de conservación pueden variar según se trate de facturas, libros contables, activos sujetos a regularización u otros documentos. No debe aplicarse un único plazo a todos los casos. La Agencia Tributaria ofrece información sobre la",{"text":2576,"type":125,"marks":2577}," conservación de facturas",[2578],{"type":785,"attrs":2579},{"href":2580,"uuid":25,"anchor":25,"target":788,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/iva/facturacion-registro/facturacion-iva/obligacion-conservar-facturas.html",{"text":2582,"type":125}," y sobre las obligaciones contables y registrales.",{"_uid":2584,"title":2585,"component":838,"description":2586},"e6934227-e274-46d4-97aa-3dea11c63fe1","¿Se puede utilizar Excel para llevar el libro registro?",{"type":116,"content":2587},[2588],{"type":119,"attrs":2589,"content":2590},{"textAlign":25},[2591],{"text":2592,"type":125},"La herramienta utilizada debe permitir recoger la información necesaria, mantener el orden de las anotaciones y conservar la documentación relacionada. Excel puede no ser suficiente para gestionar un volumen elevado de facturas, aprobaciones, documentos y correcciones. La empresa debe confirmar que el sistema elegido se adapta a sus obligaciones y procesos internos.",{"_uid":2594,"title":2595,"component":838,"description":2596},"72ec2867-2ead-49c9-b68b-a5bfe1a09dd6","¿Puede Spendesk sustituir el libro registro de facturas recibidas?",{"type":116,"content":2597},[2598],{"type":119,"attrs":2599,"content":2600},{"textAlign":25},[2601],{"text":2602,"type":125},"No. Spendesk no debe presentarse como un sustituto automático del libro fiscal oficial ni como una herramienta de asesoramiento tributario. Puede ayudar a centralizar facturas de proveedores, extraer y revisar datos, gestionar aprobaciones, conservar la documentación del proceso y preparar información para su exportación al sistema contable. La empresa sigue siendo responsable de validar el registro final y el tratamiento fiscal aplicable.",{"_uid":2604,"title":2605,"component":838,"description":2606},"ce45d85b-586d-43e8-895b-d16c57e3970f","¿Cómo se gestionan las facturas rectificativas?",{"type":116,"content":2607},[2608],{"type":119,"attrs":2609,"content":2610},{"textAlign":25},[2611],{"text":2612,"type":125},"Las facturas rectificativas deben identificarse y relacionarse con la operación original conforme a las reglas aplicables. En Spendesk, el equipo puede gestionar la documentación y el flujo de revisión, pero el tratamiento contable y fiscal debe validarse según las circunstancias de la operación.",[2614],{"cta":2615,"_uid":2616,"title":2617,"eyebrow":2623,"subtitle":2628,"component":182,"textAlign":99,"flexibleSection":2633,"sectionSettings":2634,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"37b08c3d-c162-4c57-b3b3-d6d60bdc54aa",{"type":116,"content":2618},[2619],{"type":182,"attrs":2620,"content":2621},{"level":184,"textAlign":25},[2622],{"text":906,"type":125},{"type":116,"content":2624},[2625],{"type":119,"attrs":2626,"content":2627},{"textAlign":25},[],{"type":116,"content":2629},[2630],{"type":119,"attrs":2631,"content":2632},{"textAlign":25},[],[],[],"libro-registro-facturas-emitidas-recibidas","es/blog/libro-registro-facturas-emitidas-recibidas",-2930,[],"6362c47f-9bce-4f42-9a7d-96ca70dcc919","2026-08-26T16:07:19.051Z",[],"blog/libro-registro-facturas-emitidas-recibidas",[2644,2645,2646],{"path":2642,"name":25,"lang":37,"published":25},{"path":2642,"name":25,"lang":39,"published":25},{"path":2642,"name":25,"lang":32,"published":25},{"name":2648,"created_at":2649,"published_at":2650,"updated_at":2651,"id":2652,"uuid":2653,"content":2654,"slug":2785,"full_slug":2786,"sort_by_date":25,"position":2787,"tag_list":2788,"is_startpage":28,"parent_id":924,"meta_data":25,"group_id":2789,"first_published_at":2790,"release_id":25,"lang":32,"path":25,"alternates":2791,"default_full_slug":2792,"translated_slugs":2793},"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":2655,"title":2648,"topics":2656,"noIndex":28,"category":2665,"language":2674,"component":802,"heroMedia":2675,"metaTitle":2676,"publishedAt":2677,"readingTime":2678,"redirectUrl":99,"listingImage":2679,"metaDescription":2687,"bottomArticleCta":2688,"componentsAfterTheArticle":2689},"7c8baf82-c72c-4bd0-978c-914b4de81327",[2657],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2658,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2659,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2660,"default_full_slug":163,"translated_slugs":2661,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2662,2663,2664],{"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":790,"created_at":791,"published_at":16,"updated_at":792,"id":793,"uuid":794,"content":2666,"slug":802,"full_slug":803,"sort_by_date":25,"position":52,"tag_list":2668,"is_startpage":28,"parent_id":805,"meta_data":25,"group_id":806,"first_published_at":807,"release_id":25,"lang":32,"path":25,"alternates":2669,"default_full_slug":809,"translated_slugs":2670,"_stopResolving":41},{"_uid":796,"icon":2667,"name":790,"component":801},{"id":798,"alt":799,"name":99,"focus":99,"title":99,"filename":800,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2671,2672,2673],{"path":809,"name":25,"lang":37,"published":25},{"path":809,"name":25,"lang":39,"published":25},{"path":809,"name":25,"lang":32,"published":25},[32],[],"Suministro Inmediato de Información (SII): quién está obliga","2026-08-26 00:00","15",[2680],{"_uid":2681,"asset":2682,"caption":99,"component":828},"57620067-ee10-44b1-994e-e86bf0c9a7af",{"id":2683,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2684,"copyright":99,"fieldtype":104,"meta_data":2685,"is_external_url":28},213593665769182,"https://a.storyblok.com/f/146026/1536x1024/f024cf1427/suministro-inmediato-de-informacion-sii.png",{"size":2686},"1536x1024","Descubre qué es el Suministro Inmediato de Información (SII), quién está obligado a utilizarlo y cómo gestionar los plazos de envío del IVA.",[],[2690],{"_uid":2691,"items":2692,"heading":2763,"component":919},"def80281-c114-48d8-922b-c6452f4b32e1",[2693,2703,2713,2723,2733,2743,2753],{"_uid":2694,"title":2695,"component":838,"description":2696},"7adf060b-0882-41f2-8376-aa433a02769e","¿En qué consiste exactamente el SII?",{"type":116,"content":2697},[2698],{"type":119,"attrs":2699,"content":2700},{"textAlign":25},[2701],{"text":2702,"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":2704,"title":2705,"component":838,"description":2706},"be7cc60c-fdd7-48cd-86ee-3cd10e8a77df","¿Qué empresas están obligadas a utilizar el SII?",{"type":116,"content":2707},[2708],{"type":119,"attrs":2709,"content":2710},{"textAlign":25},[2711],{"text":2712,"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":2714,"title":2715,"component":838,"description":2716},"8a10655a-0848-47c1-954b-b071fdee7f5d","¿Puede una empresa acogerse voluntariamente al SII?",{"type":116,"content":2717},[2718],{"type":119,"attrs":2719,"content":2720},{"textAlign":25},[2721],{"text":2722,"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":2724,"title":2725,"component":838,"description":2726},"a12435fc-1766-4be9-ac61-a9537861dab0","¿Cuál es el plazo para enviar una factura al SII?",{"type":116,"content":2727},[2728],{"type":119,"attrs":2729,"content":2730},{"textAlign":25},[2731],{"text":2732,"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":2734,"title":2735,"component":838,"description":2736},"40060d22-3957-4e6d-8f07-34e68f92caf4","¿Qué modelos deja de presentar una empresa acogida al SII?",{"type":116,"content":2737},[2738],{"type":119,"attrs":2739,"content":2740},{"textAlign":25},[2741],{"text":2742,"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":2744,"title":2745,"component":838,"description":2746},"ee432358-03bc-446c-b99e-fb39b33d8249","¿Qué diferencia hay entre SII, VeriFactu y factura electrónica B2B?",{"type":116,"content":2747},[2748],{"type":119,"attrs":2749,"content":2750},{"textAlign":25},[2751],{"text":2752,"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":2754,"title":2755,"component":838,"description":2756},"eba19354-4fee-45a5-a514-a123eaeb80dd","¿Cómo ayuda Spendesk a gestionar las facturas con el SII?",{"type":116,"content":2757},[2758],{"type":119,"attrs":2759,"content":2760},{"textAlign":25},[2761],{"text":2762,"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.",[2764],{"cta":2765,"_uid":2766,"title":2767,"eyebrow":2773,"subtitle":2778,"component":182,"textAlign":99,"flexibleSection":2783,"sectionSettings":2784,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"1b5b92ff-b89c-495c-a337-c708520f4861",{"type":116,"content":2768},[2769],{"type":182,"attrs":2770,"content":2771},{"level":184,"textAlign":25},[2772],{"text":906,"type":125},{"type":116,"content":2774},[2775],{"type":119,"attrs":2776,"content":2777},{"textAlign":25},[],{"type":116,"content":2779},[2780],{"type":119,"attrs":2781,"content":2782},{"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",[2794,2795,2796],{"path":2792,"name":25,"lang":37,"published":25},{"path":2792,"name":25,"lang":39,"published":25},{"path":2792,"name":25,"lang":32,"published":25},{"name":2798,"created_at":2799,"published_at":2800,"updated_at":2801,"id":2802,"uuid":2803,"content":2804,"slug":2924,"full_slug":2925,"sort_by_date":25,"position":2926,"tag_list":2927,"is_startpage":28,"parent_id":924,"meta_data":25,"group_id":2928,"first_published_at":2929,"release_id":25,"lang":32,"path":25,"alternates":2930,"default_full_slug":2931,"translated_slugs":2932},"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":2805,"title":2798,"topics":2806,"noIndex":28,"category":2815,"language":2824,"component":802,"heroMedia":2825,"metaTitle":2826,"publishedAt":2827,"readingTime":2678,"redirectUrl":99,"listingImage":2828,"metaDescription":2836,"bottomArticleCta":2837,"componentsAfterTheArticle":2838},"4d9a1a9c-f0f5-4775-ae79-8b73f718b041",[2807],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2808,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2809,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2810,"default_full_slug":163,"translated_slugs":2811,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2812,2813,2814],{"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":790,"created_at":791,"published_at":16,"updated_at":792,"id":793,"uuid":794,"content":2816,"slug":802,"full_slug":803,"sort_by_date":25,"position":52,"tag_list":2818,"is_startpage":28,"parent_id":805,"meta_data":25,"group_id":806,"first_published_at":807,"release_id":25,"lang":32,"path":25,"alternates":2819,"default_full_slug":809,"translated_slugs":2820,"_stopResolving":41},{"_uid":796,"icon":2817,"name":790,"component":801},{"id":798,"alt":799,"name":99,"focus":99,"title":99,"filename":800,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2821,2822,2823],{"path":809,"name":25,"lang":37,"published":25},{"path":809,"name":25,"lang":39,"published":25},{"path":809,"name":25,"lang":32,"published":25},[32],[],"Conciliación de facturas: cómo evitar errores y agilizar las","2026-09-11 00:00",[2829],{"_uid":2830,"link":2831,"asset":2832,"caption":99,"component":828},"7e312a70-4f3a-4e88-b050-cd857b48328a",{"id":99,"url":99,"linktype":963,"fieldtype":108,"cached_url":1985,"prep":41},{"id":2833,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2834,"copyright":99,"fieldtype":104,"meta_data":2835,"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.",[],[2839],{"_uid":2840,"items":2841,"heading":2902,"component":919},"05d3fd1f-9939-4b87-b169-e126811177e6",[2842,2852,2862,2872,2882,2892],{"_uid":2843,"title":2844,"component":838,"description":2845},"3797035d-947e-4241-a972-750ae5ade4b6","¿Qué causa los descuadres en las facturas?",{"type":116,"content":2846},[2847],{"type":119,"attrs":2848,"content":2849},{"textAlign":25},[2850],{"text":2851,"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":2853,"title":2854,"component":838,"description":2855},"f2ea5888-1a9c-4809-93af-11f1b6c973ee","¿Qué ocurre cuando una factura no coincide con el pedido?",{"type":116,"content":2856},[2857],{"type":119,"attrs":2858,"content":2859},{"textAlign":25},[2860],{"text":2861,"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":2863,"title":2864,"component":838,"description":2865},"218ef5e9-c908-40c4-85d5-b84fdf1922ca","¿Cuáles son los errores de codificación más frecuentes?",{"type":116,"content":2866},[2867],{"type":119,"attrs":2868,"content":2869},{"textAlign":25},[2870],{"text":2871,"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":2873,"title":2874,"component":838,"description":2875},"e58f7c77-176f-41fa-bb44-ef9423fa8b57","¿Cómo puede mejorar una empresa el procesamiento de facturas?",{"type":116,"content":2876},[2877],{"type":119,"attrs":2878,"content":2879},{"textAlign":25},[2880],{"text":2881,"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":2883,"title":2884,"component":838,"description":2885},"8fad0725-50d7-49cb-b1f2-3c664e9fae01","¿En qué se diferencia la conciliación de facturas de la conciliación bancaria?",{"type":116,"content":2886},[2887],{"type":119,"attrs":2888,"content":2889},{"textAlign":25},[2890],{"text":2891,"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":2893,"title":2894,"component":838,"description":2895},"dab1bc41-9b1b-454e-8ce4-bc7933606b9a","¿Cómo puede ayudar Spendesk con la conciliación de facturas?",{"type":116,"content":2896},[2897],{"type":119,"attrs":2898,"content":2899},{"textAlign":25},[2900],{"text":2901,"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.",[2903],{"cta":2904,"_uid":2905,"title":2906,"eyebrow":2912,"subtitle":2917,"component":182,"textAlign":99,"flexibleSection":2922,"sectionSettings":2923,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"bc20a4a6-1ac6-49d9-a31d-740c9b91c095",{"type":116,"content":2907},[2908],{"type":182,"attrs":2909,"content":2910},{"level":184,"textAlign":25},[2911],{"text":906,"type":125},{"type":116,"content":2913},[2914],{"type":119,"attrs":2915,"content":2916},{"textAlign":25},[],{"type":116,"content":2918},[2919],{"type":119,"attrs":2920,"content":2921},{"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",[2933,2934,2935],{"path":2931,"name":25,"lang":37,"published":25},{"path":2931,"name":25,"lang":39,"published":25},{"path":2931,"name":25,"lang":32,"published":25},{"name":2937,"created_at":2938,"published_at":2939,"updated_at":2940,"id":2941,"uuid":2942,"content":2943,"slug":3073,"full_slug":3074,"sort_by_date":25,"position":3075,"tag_list":3076,"is_startpage":28,"parent_id":924,"meta_data":25,"group_id":3077,"first_published_at":3078,"release_id":25,"lang":32,"path":25,"alternates":3079,"default_full_slug":3080,"translated_slugs":3081},"Modelo 390: resumen anual del IVA, quién lo presenta, casillas clave y errores","2026-09-02T13:32:49.504Z","2026-09-10T13:45:14.835Z","2026-09-10T13:45:14.860Z",215721449532360,"c99f0e3f-6da1-4185-9565-094ef52b891f",{"_uid":2944,"title":2937,"topics":2945,"noIndex":28,"category":2954,"language":2963,"component":802,"heroMedia":2964,"metaTitle":2965,"publishedAt":818,"readingTime":2531,"redirectUrl":99,"listingImage":2966,"metaDescription":2975,"bottomArticleCta":2976,"componentsAfterTheArticle":2977},"44ff9429-7c9b-42bf-b0a5-b8ed4114b479",[2946],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2947,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2948,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2949,"default_full_slug":163,"translated_slugs":2950,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2951,2952,2953],{"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":790,"created_at":791,"published_at":16,"updated_at":792,"id":793,"uuid":794,"content":2955,"slug":802,"full_slug":803,"sort_by_date":25,"position":52,"tag_list":2957,"is_startpage":28,"parent_id":805,"meta_data":25,"group_id":806,"first_published_at":807,"release_id":25,"lang":32,"path":25,"alternates":2958,"default_full_slug":809,"translated_slugs":2959,"_stopResolving":41},{"_uid":796,"icon":2956,"name":790,"component":801},{"id":798,"alt":799,"name":99,"focus":99,"title":99,"filename":800,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2960,2961,2962],{"path":809,"name":25,"lang":37,"published":25},{"path":809,"name":25,"lang":39,"published":25},{"path":809,"name":25,"lang":32,"published":25},[32],[],"Modelo 390: resumen anual del IVA, quién lo presenta, casill",[2967],{"_uid":2968,"link":2969,"asset":2970,"caption":99,"component":828},"c5e8bc46-7451-43bf-a998-28fd00bf481e",{"id":99,"url":99,"linktype":963,"fieldtype":108,"cached_url":1985,"prep":41},{"id":2971,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2972,"copyright":99,"fieldtype":104,"meta_data":2973,"is_external_url":28},218555405333603,"https://a.storyblok.com/f/146026/1671x941/bd54bf81e9/modelo-390-1.png",{"size":2974},"1671x941","Qué es el Modelo 390, quién debe presentarlo, quién queda exonerado y cómo conciliarlo con los modelos 303 y las principales casillas del resumen anual del IVA.",[],[2978],{"_uid":2979,"items":2980,"heading":3051,"component":919},"55a4787c-f921-4881-83c4-ef5b8473e554",[2981,2991,3001,3011,3021,3031,3041],{"_uid":2982,"title":2983,"component":838,"description":2984},"10d29113-a8f5-4b88-8326-e0d65c863aa0","¿Qué es el Modelo 390?",{"type":116,"content":2985},[2986],{"type":119,"attrs":2987,"content":2988},{"textAlign":25},[2989],{"text":2990,"type":125},"El Modelo 390 es la declaración-resumen anual del IVA. Recopila información sobre las operaciones y autoliquidaciones del ejercicio y no implica, por sí mismo, un nuevo pago o devolución.",{"_uid":2992,"title":2993,"component":838,"description":2994},"eab524f8-8182-4ea3-ac1c-2e9c99de0de6","¿Quién debe presentar el Modelo 390?",{"type":116,"content":2995},[2996],{"type":119,"attrs":2997,"content":2998},{"textAlign":25},[2999],{"text":3000,"type":125},"Deben revisar su obligación los sujetos pasivos del IVA que presenten autoliquidaciones periódicas y no estén incluidos en un supuesto de exoneración. La obligación depende del régimen fiscal, la periodicidad y la actividad de la empresa.",{"_uid":3002,"title":3003,"component":838,"description":3004},"22e5cc60-f446-4bb9-adcd-7bad5bcc2e7f","¿Hay que presentar el Modelo 390 si los modelos 303 fueron a cero?",{"type":116,"content":3005},[3006],{"type":119,"attrs":3007,"content":3008},{"textAlign":25},[3009],{"text":3010,"type":125},"La presentación de modelos 303 a cero no determina automáticamente la exoneración. Si la empresa no encaja en una excepción, debe comprobar si mantiene la obligación de presentar el Modelo 390.",{"_uid":3012,"title":3013,"component":838,"description":3014},"6d793610-2298-4bbc-bd6b-25109052b464","¿Cuál es la diferencia entre el Modelo 390 y el Modelo 303?",{"type":116,"content":3015},[3016],{"type":119,"attrs":3017,"content":3018},{"textAlign":25},[3019],{"text":3020,"type":125},"El Modelo 303 es la autoliquidación periódica del IVA. El Modelo 390 es el resumen anual de la información del ejercicio. El 390 no sustituye a los modelos 303 ni funciona como una nueva autoliquidación.",{"_uid":3022,"title":3023,"component":838,"description":3024},"b2916a89-1e60-4a58-9251-61e53cfc7e49","¿Qué se incluye en la casilla 105?",{"type":116,"content":3025},[3026],{"type":119,"attrs":3027,"content":3028},{"textAlign":25},[3029],{"text":3030,"type":125},"La casilla 105 recoge el importe de determinadas operaciones exentas sin derecho a deducción. Debe utilizarse únicamente cuando la operación cumple las condiciones del supuesto de exención correspondiente.",{"_uid":3032,"title":3033,"component":838,"description":3034},"501e47a4-e93b-4b9a-8ccb-13a5830f9ba5","¿Cómo se corrige un error en el Modelo 390?",{"type":116,"content":3035},[3036],{"type":119,"attrs":3037,"content":3038},{"textAlign":25},[3039],{"text":3040,"type":125},"Primero identifica si el error afecta también a un modelo 303 o a los registros contables. Después, revisa las instrucciones de la AEAT para determinar si corresponde presentar una declaración sustitutiva u otra forma de rectificación.",{"_uid":3042,"title":3043,"component":838,"description":3044},"5cc78bc1-0bcd-4d06-a8d4-e11abccc9168","¿Cómo ayuda Spendesk a preparar el Modelo 390?",{"type":116,"content":3045},[3046],{"type":119,"attrs":3047,"content":3048},{"textAlign":25},[3049],{"text":3050,"type":125},"La conciliación del Modelo 390 depende de que cada factura del ejercicio esté registrada en el periodo correcto, con el IVA bien clasificado. Spendesk permite centralizar facturas y justificantes, extraer datos mediante OCR, organizar información contable y de IVA, gestionar aprobaciones y exportar datos a herramientas contables. La empresa o su asesoría debe revisar la información y determinar qué debe declararse en cada casilla.",[3052],{"cta":3053,"_uid":3054,"title":3055,"eyebrow":3061,"subtitle":3066,"component":182,"textAlign":99,"flexibleSection":3071,"sectionSettings":3072,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"882ac242-5c90-41e2-b783-03a067b89050",{"type":116,"content":3056},[3057],{"type":182,"attrs":3058,"content":3059},{"level":184,"textAlign":25},[3060],{"text":906,"type":125},{"type":116,"content":3062},[3063],{"type":119,"attrs":3064,"content":3065},{"textAlign":25},[],{"type":116,"content":3067},[3068],{"type":119,"attrs":3069,"content":3070},{"textAlign":25},[],[],[],"modelo-390","es/blog/modelo-390",-3160,[],"5095905f-518b-4d56-97b7-f9946b641ce4","2026-09-02T13:32:49.570Z",[],"blog/modelo-390",[3082,3083,3084],{"path":3080,"name":25,"lang":37,"published":25},{"path":3080,"name":25,"lang":39,"published":25},{"path":3080,"name":25,"lang":32,"published":25},1793991669021]