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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},[170,175,199,205,212,226,232,238,244,250,256,262,267,281,287,293,299,305,310,315,320,325,330,343,348,353,358,363,368,373,378,391,396,401,406,418,424,430,436,442,447,453,459,472,478,484,490,496,501,507,513,519,533,539,544,604,606],{"type":119,"attrs":171,"content":172},{"textAlign":25,"key":121},[173],{"text":174,"type":125},"A final de mes, una factura de proveedor puede no coincidir con el pedido, con la mercancía recibida o con las condiciones acordadas. El importe puede ser diferente, faltar unidades o aparecer un concepto que nadie había solicitado. Cuando ocurre, el pago queda pendiente de revisión y el equipo financiero tiene que investigar el origen del descuadre.",{"type":119,"attrs":176,"content":178},{"textAlign":25,"key":177},"p-1",[179,181,189,191,197],{"text":180,"type":125},"En este proceso, Spendesk no es un ERP. Es una ",{"text":182,"type":125,"marks":183},"plataforma de gestión de gastos",[184],{"type":185,"attrs":186},"link",{"href":187,"uuid":25,"anchor":25,"target":188,"linktype":107},"https://www.spendesk.com/es/blog/gestion-de-gastos/","_blank",{"text":190,"type":125}," y ",{"text":192,"type":125,"marks":193},"cuentas por pagar",[194],{"type":185,"attrs":195},{"href":196,"uuid":25,"anchor":25,"target":188,"linktype":107},"https://www.spendesk.com/es/blog/cuentas-por-pagar/",{"text":198,"type":125}," que ayuda a centralizar facturas, organizar la documentación, revisar la información y dirigir cada operación al flujo de aprobación correspondiente. Al conectarse con el ERP, puede ayudar a preparar datos más completos y coherentes para los procesos contables y financieros.",{"type":119,"attrs":200,"content":202},{"textAlign":25,"key":201},"p-2",[203],{"text":204,"type":125},"La conciliación de facturas ayuda a ordenar este proceso. Consiste en comparar la factura con la documentación disponible, revisar las diferencias y decidir si la operación puede aprobarse o necesita una aclaración. En este artículo verás cómo funciona, por qué se producen los descuadres, cuáles son los errores de codificación más habituales, cómo puede ayudar una integración con el sistema de planificación de recursos empresariales (ERP), donde se centraliza la contabilidad, las finanzas y otros procesos de la empresa, y qué hacer para agilizar las aprobaciones sin perder el control.",{"type":206,"attrs":207,"content":209},"heading",{"level":208,"textAlign":25},2,[210],{"text":211,"type":125},"Qué significa conciliar una factura",{"type":119,"attrs":213,"content":215},{"textAlign":25,"key":214},"p-3",[216,218,224],{"text":217,"type":125},"La conciliación de facturas es el proceso de comparar una factura de proveedor con el ",{"text":219,"type":125,"marks":220},"pedido de compra",[221],{"type":185,"attrs":222},{"href":223,"uuid":25,"anchor":25,"target":188,"linktype":107},"https://www.spendesk.com/es/blog/orden-de-compra/",{"text":225,"type":125}," y, cuando existe, con la documentación que acredita la recepción del bien o servicio.",{"type":119,"attrs":227,"content":229},{"textAlign":25,"key":228},"p-4",[230],{"text":231,"type":125},"Una plataforma como Spendesk puede ayudar a centralizar estos documentos y organizar la información necesaria para la conciliación antes de preparar la factura para su registro o pago. Su función es facilitar la gestión y el control del proceso, asegurando que la información llegue documentada y revisada al ERP, para que el equipo financiero no tenga que reconstruirla y corregirla a fin de mes.",{"type":119,"attrs":233,"content":235},{"textAlign":25,"key":234},"p-5",[236],{"text":237,"type":125},"El objetivo es comprobar que la factura corresponde a una operación solicitada, que los importes y las cantidades son coherentes y que la documentación disponible permite aprobarla. El pedido indica qué se solicitó y en qué condiciones. El albarán u otro documento de recepción aporta información sobre lo que se entregó. La factura refleja lo que el proveedor pretende cobrar.",{"type":119,"attrs":239,"content":241},{"textAlign":25,"key":240},"p-6",[242],{"text":243,"type":125},"La comparación puede hacerse únicamente entre la factura y el pedido cuando se trata de servicios, suscripciones u operaciones en las que no existe una recepción física. Cuando también se comprueba la recepción, el equipo puede contrastar tres elementos: lo que se pidió, lo que se recibió y lo que se facturó.",{"type":119,"attrs":245,"content":247},{"textAlign":25,"key":246},"p-7",[248],{"text":249,"type":125},"Esta revisión permite detectar diferencias de precio, cantidad, conceptos, impuestos o condiciones antes de que la factura avance al pago. El albarán sirve como evidencia operativa de la entrega, pero no sustituye necesariamente a la factura ni determina por sí solo el tratamiento fiscal de la operación.",{"type":119,"attrs":251,"content":253},{"textAlign":25,"key":252},"p-8",[254],{"text":255,"type":125},"El proceso suele comenzar con la recepción de la factura, que puede llegar por correo electrónico, mediante una plataforma o a través de otros canales. Después se extraen los datos relevantes, se comparan con el pedido y la recepción disponible, y se aplican las reglas de tolerancia definidas por la empresa. Si la información es coherente, la factura puede pasar al flujo de aprobación. Si existe una diferencia, se registra como excepción para que una persona la revise.",{"type":119,"attrs":257,"content":259},{"textAlign":25,"key":258},"p-9",[260],{"text":261,"type":125},"Algunas empresas añaden una comprobación de calidad o aceptación del servicio. Esta revisión puede ser útil cuando la conformidad del producto o del trabajo entregado es un requisito importante, aunque también añade información y pasos al proceso.",{"type":206,"attrs":263,"content":264},{"level":208,"textAlign":25},[265],{"text":266,"type":125},"Conciliación de facturas y conciliación bancaria no son lo mismo",{"type":119,"attrs":268,"content":270},{"textAlign":25,"key":269},"p-10",[271,273,279],{"text":272,"type":125},"La conciliación de facturas y la ",{"text":274,"type":125,"marks":275},"conciliación bancaria",[276],{"type":185,"attrs":277},{"href":278,"uuid":25,"anchor":25,"target":188,"linktype":107},"https://www.spendesk.com/es/blog/conciliacion-bancaria/",{"text":280,"type":125}," son controles distintos.",{"type":119,"attrs":282,"content":284},{"textAlign":25,"key":283},"p-11",[285],{"text":286,"type":125},"La conciliación de facturas se realiza antes del pago o durante su aprobación. Comprueba que la factura es coherente con el pedido y con la recepción, y ayuda a decidir si debe pagarse.",{"type":119,"attrs":288,"content":290},{"textAlign":25,"key":289},"p-12",[291],{"text":292,"type":125},"La conciliación bancaria se realiza después, cuando se comparan los movimientos del extracto bancario con los apuntes contables. Su objetivo es confirmar que los pagos y cobros registrados coinciden con los movimientos de la cuenta.",{"type":119,"attrs":294,"content":296},{"textAlign":25,"key":295},"p-13",[297],{"text":298,"type":125},"Ambos procesos son complementarios. La conciliación de facturas ayuda a controlar qué se aprueba y se paga. La conciliación bancaria ayuda a confirmar que los movimientos se han ejecutado y registrado correctamente.",{"type":119,"attrs":300,"content":302},{"textAlign":25,"key":301},"p-14",[303],{"text":304,"type":125},"Spendesk puede ayudar principalmente en la fase previa al pago, al centralizar la información de las facturas, facilitar su revisión y aplicar los flujos de aprobación definidos por la empresa. La conciliación bancaria pertenece a una fase posterior y normalmente se gestiona en el ERP, en la herramienta contable o en el sistema financiero correspondiente.",{"type":206,"attrs":306,"content":307},{"level":208,"textAlign":25},[308],{"text":309,"type":125},"Por qué las facturas no coinciden con los pedidos",{"type":119,"attrs":311,"content":312},{"textAlign":25,"key":121},[313],{"text":314,"type":125},"Los descuadres aparecen cuando la información de la factura no coincide con la del pedido, la recepción o las condiciones acordadas. El proveedor puede haber aplicado un precio diferente, facturado una cantidad que todavía no se ha recibido o añadido un concepto que no figuraba en la solicitud original.",{"type":119,"attrs":316,"content":317},{"textAlign":25,"key":177},[318],{"text":319,"type":125},"Las entregas parciales son una causa habitual de discrepancias. También pueden existir diferencias entre el momento en que se recibe una parte de un pedido y el momento en que el proveedor la factura. En otros casos, el problema se encuentra en los portes, seguros, descuentos o cargos adicionales.",{"type":119,"attrs":321,"content":322},{"textAlign":25,"key":201},[323],{"text":324,"type":125},"Una factura también puede quedar sin conciliar cuando no existe un pedido asociado. Sin esa referencia, el equipo debe comprobar por otra vía quién solicitó el gasto, qué se recibió y si la compra estaba autorizada.",{"type":119,"attrs":326,"content":327},{"textAlign":25,"key":214},[328],{"text":329,"type":125},"Las facturas duplicadas requieren una revisión específica. El mismo documento puede llegar por más de un canal, por ejemplo, por correo electrónico y a través de un portal de proveedores. Si no se detecta la duplicidad, podría registrarse dos veces y avanzar al pago como si fueran operaciones diferentes.",{"type":119,"attrs":331,"content":332},{"textAlign":25,"key":228},[333,335,341],{"text":334,"type":125},"Conviene distinguir entre el síntoma y la causa. El síntoma es la excepción que muestra el sistema, como una diferencia de importe. La causa puede ser un precio desactualizado, una entrega incompleta, un error en el pedido o una factura recibida dos veces. Resolver únicamente la excepción sin corregir la causa puede hacer que el mismo problema vuelva a aparecer en el siguiente ",{"text":336,"type":125,"marks":337},"cierre",[338],{"type":185,"attrs":339},{"href":340,"uuid":25,"anchor":25,"target":188,"linktype":107},"https://www.spendesk.com/es/blog/cierre-de-mes/",{"text":342,"type":125},".",{"type":119,"attrs":344,"content":345},{"textAlign":25,"key":234},[346],{"text":347,"type":125},"Una plataforma de gestión como Spendesk puede ayudar a detectar y organizar estas excepciones antes de que lleguen al ERP o pasen al proceso de pago. Esto permite que el equipo financiero trabaje sobre las facturas que necesitan atención, en lugar de revisar manualmente cada documento con el mismo nivel de detalle.",{"type":206,"attrs":349,"content":350},{"level":208,"textAlign":25},[351],{"text":352,"type":125},"Errores de codificación contable y cómo prevenirlos",{"type":119,"attrs":354,"content":355},{"textAlign":25,"key":240},[356],{"text":357,"type":125},"Una factura puede coincidir con el pedido y, aun así, registrarse incorrectamente en la contabilidad. La codificación determina cómo se clasifica el gasto, a qué departamento se asigna y qué información estará disponible para el cierre y los informes financieros.",{"type":119,"attrs":359,"content":360},{"textAlign":25,"key":246},[361],{"text":362,"type":125},"Entre los errores más habituales están la selección de una cuenta contable incorrecta, la asignación del gasto a un centro de costes equivocado, la duplicación del registro y el uso de datos de proveedores que ya no están actualizados. También puede haber errores en la información fiscal de la operación, que deben revisarse según el tipo de compra y las circunstancias aplicables.",{"type":119,"attrs":364,"content":365},{"textAlign":25,"key":252},[366],{"text":367,"type":125},"Una suscripción de software, por ejemplo, podría asignarse por error a una categoría de material de oficina. El importe de la factura seguiría siendo correcto, pero el gasto aparecería en una cuenta y en unos informes que no corresponden. El problema se descubriría más tarde, durante el cierre o al analizar los costes por departamento.",{"type":119,"attrs":369,"content":370},{"textAlign":25,"key":258},[371],{"text":372,"type":125},"La mejor prevención consiste en capturar la información relevante lo antes posible. Si la cuenta, el centro de costes, el proyecto y la categoría se definen durante la solicitud o el pedido, la factura puede llegar con una imputación propuesta para su revisión.",{"type":119,"attrs":374,"content":375},{"textAlign":25,"key":269},[376],{"text":377,"type":125},"Las reglas por proveedor también pueden ayudar cuando las operaciones son recurrentes y suficientemente homogéneas. Aun así, no conviene asumir que todos los documentos de un mismo proveedor deben recibir siempre el mismo tratamiento. Los cambios en el servicio, el contrato, el país o el tipo de compra pueden exigir una revisión diferente.",{"type":119,"attrs":379,"content":380},{"textAlign":25,"key":283},[381,383,389],{"text":382,"type":125},"La tecnología ",{"text":384,"type":125,"marks":385},"OCR, reconocimiento óptico de caracteres",[386],{"type":185,"attrs":387},{"href":388,"uuid":25,"anchor":25,"target":188,"linktype":107},"https://www.spendesk.com/es/blog/procesamiento-automatico-de-facturas/",{"text":390,"type":125},", puede extraer datos de una factura y reducir la introducción manual. Esta función ayuda a leer información como el proveedor, la fecha, el importe o el IVA, pero los datos extraídos deben revisarse cuando sean incompletos, ambiguos o relevantes para el tratamiento contable o fiscal.",{"type":119,"attrs":392,"content":393},{"textAlign":25,"key":289},[394],{"text":395,"type":125},"La captura de información y la organización de la documentación en Spendesk pueden ayudar a definir una imputación propuesta antes de la revisión final. Esto reduce la introducción repetida de datos, pero no elimina la responsabilidad del equipo financiero de comprobar que la cuenta, el centro de costes, el proyecto y la información fiscal son correctos.",{"type":206,"attrs":397,"content":398},{"level":208,"textAlign":25},[399],{"text":400,"type":125},"Cómo puede ayudar una integración con el ERP",{"type":119,"attrs":402,"content":403},{"textAlign":25,"key":295},[404],{"text":405,"type":125},"Una de las principales fuentes de errores es introducir los mismos datos varias veces. Cuando una persona copia información desde un portal o una hoja de cálculo al ERP, puede cambiar un dígito, seleccionar una cuenta incorrecta o asignar el gasto a un centro de costes que no corresponde.",{"type":119,"attrs":407,"content":408},{"textAlign":25,"key":301},[409,411,416],{"text":410,"type":125},"Una ",{"text":412,"type":125,"marks":413},"integración con el ERP",[414],{"type":185,"attrs":415},{"href":388,"uuid":25,"anchor":25,"target":188,"linktype":107},{"text":417,"type":125}," puede reducir esta duplicación al transferir determinados datos mediante reglas y formatos previamente definidos. La información puede prepararse para el sistema contable, mantener una relación con el documento original y facilitar la revisión del estado de la factura.",{"type":119,"attrs":419,"content":421},{"textAlign":25,"key":420},"p-15",[422],{"text":423,"type":125},"La relación entre Spendesk y el ERP es complementaria. Spendesk ayuda a gestionar la factura, la documentación, la conciliación y la aprobación antes del registro financiero, mientras que el ERP centraliza los datos contables y permite incorporarlos a los procesos de cierre, reporting y control financiero.",{"type":119,"attrs":425,"content":427},{"textAlign":25,"key":426},"p-16",[428],{"text":429,"type":125},"El alcance depende de la integración. Algunas conexiones permiten exportar información estructurada, mientras que otras pueden sincronizar determinados campos o estados. No debe darse por hecho que una integración crea automáticamente todos los asientos, mantiene una sincronización bidireccional o cubre todas las excepciones.",{"type":119,"attrs":431,"content":433},{"textAlign":25,"key":432},"p-17",[434],{"text":435,"type":125},"También es importante que el plan contable, los centros de costes, los proveedores y las categorías estén suficientemente organizados. Una integración no corrige por sí sola una estructura contable duplicada o unas reglas que no están claras.",{"type":119,"attrs":437,"content":439},{"textAlign":25,"key":438},"p-18",[440],{"text":441,"type":125},"Spendesk ofrece funciones para capturar y procesar facturas, organizar la información, facilitar la conciliación de facturas y preparar datos para los procesos financieros. La plataforma no sustituye al ERP, sino que puede ayudar a estructurar y controlar la información antes de que llegue al sistema contable. La disponibilidad de cada función y su conexión con una herramienta concreta deben confirmarse según la configuración de la empresa.",{"type":206,"attrs":443,"content":444},{"level":208,"textAlign":25},[445],{"text":446,"type":125},"Cómo agilizar las aprobaciones sin perder el control",{"type":119,"attrs":448,"content":450},{"textAlign":25,"key":449},"p-19",[451],{"text":452,"type":125},"Una factura correctamente conciliada todavía necesita pasar por el flujo de aprobación que corresponda. Cuando las aprobaciones se gestionan por correo electrónico, pueden quedar pendientes porque la persona responsable está ausente, no ha visto el mensaje o no dispone de toda la documentación necesaria.",{"type":119,"attrs":454,"content":456},{"textAlign":25,"key":455},"p-20",[457],{"text":458,"type":125},"Spendesk puede ayudar a centralizar la factura, la documentación de respaldo y la información de conciliación dentro del flujo de aprobación. De esta forma, la persona responsable puede revisar la operación con más contexto y el equipo financiero puede identificar con mayor facilidad qué facturas están pendientes, aprobadas o bloqueadas por una excepción.",{"type":119,"attrs":460,"content":462},{"textAlign":25,"key":461},"p-21",[463,465,470],{"text":464,"type":125},"Los ",{"text":466,"type":125,"marks":467},"flujos basados en reglas",[468],{"type":185,"attrs":469},{"href":388,"uuid":25,"anchor":25,"target":188,"linktype":107},{"text":471,"type":125}," permiten asignar cada factura al aprobador correspondiente según criterios como el importe, el centro de costes, la entidad, la categoría o el proveedor. Una factura recurrente y dentro de presupuesto puede seguir un recorrido sencillo. Una compra excepcional, una factura sin pedido o una diferencia que supera la tolerancia definida puede escalar al responsable del área o al equipo financiero.",{"type":119,"attrs":473,"content":475},{"textAlign":25,"key":474},"p-22",[476],{"text":477,"type":125},"No existe un umbral universal que deba aplicarse a todas las empresas. La matriz debe reflejar el tamaño de la organización, la distribución de responsabilidades, el nivel de riesgo y el tipo de compra. También debe incluir delegaciones para evitar que el proceso se detenga cuando una persona está de vacaciones o cambia temporalmente de función.",{"type":119,"attrs":479,"content":481},{"textAlign":25,"key":480},"p-23",[482],{"text":483,"type":125},"Las reglas de tolerancia sirven para diferenciar las diferencias menores de las excepciones importantes. Una empresa puede definir qué variaciones de precio, cantidad o redondeo pueden revisarse dentro del flujo normal y cuáles necesitan una aprobación adicional. 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Clasificarlas ayuda a resolverlas con mayor rapidez y a identificar problemas recurrentes.",{"type":119,"attrs":514,"content":516},{"textAlign":25,"key":515},"p-28",[517],{"text":518,"type":125},"También es útil acordar quién puede corregir cada dato. El equipo de compras puede revisar las condiciones del pedido, el responsable del área puede confirmar la recepción del servicio y finanzas puede revisar la codificación o la información fiscal. Sin esta distribución, todas las excepciones terminan en el mismo buzón.",{"type":119,"attrs":520,"content":522},{"textAlign":25,"key":521},"p-29",[523,525,531],{"text":524,"type":125},"Por último, conviene revisar periódicamente los informes de facturas pendientes y las causas de rechazo. Si muchas operaciones se detienen por la misma razón, probablemente haya que cambiar el pedido, la política de compras, los ",{"text":526,"type":125,"marks":527},"datos maestros de proveedores",[528],{"type":185,"attrs":529},{"href":530,"uuid":25,"anchor":25,"target":188,"linktype":107},"https://www.spendesk.com/es/blog/alta-y-validacion-de-proveedores/",{"text":532,"type":125}," o la configuración del flujo.",{"type":119,"attrs":534,"content":536},{"textAlign":25,"key":535},"p-30",[537],{"text":538,"type":125},"Cuando Spendesk y el ERP forman parte del mismo proceso, también conviene definir claramente dónde se realiza cada control. Spendesk puede concentrar la captura, la documentación, la conciliación y la aprobación, mientras que el ERP puede utilizarse para el registro contable, el reporting y el cierre financiero. 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También pueden deberse a entregas parciales, cargos adicionales, facturas duplicadas o ausencia de una referencia de compra.",{"_uid":678,"title":679,"component":669,"description":680},"f2ea5888-1a9c-4809-93af-11f1b6c973ee","¿Qué ocurre cuando una factura no coincide con el pedido?",{"type":116,"content":681},[682],{"type":119,"attrs":683,"content":684},{"textAlign":25,"key":121},[685],{"text":686,"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":688,"title":689,"component":669,"description":690},"218ef5e9-c908-40c4-85d5-b84fdf1922ca","¿Cuáles son los errores de codificación más frecuentes?",{"type":116,"content":691},[692],{"type":119,"attrs":693,"content":694},{"textAlign":25,"key":121},[695],{"text":696,"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. 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Suscríbete a nuestro Newsletter para mantenerte informado.",[2184,2185],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[2187],{"cta":2188,"_uid":2189,"items":2190,"heading":2304,"reverse":28,"component":750,"sectionSettings":2325},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[2191,2247],{"_uid":2192,"title":2193,"component":669,"description":2194},"dfc0accd-ab64-464a-8597-b76754748f04","¿Qué es la gestión del gasto?",{"type":116,"content":2195},[2196,2201,2227,2232,2237,2242],{"type":119,"attrs":2197,"content":2198},{"textAlign":25},[2199],{"text":2200,"type":125},"El gasto empresarial incluye diferentes tipos de gasto:",{"type":2202,"attrs":2203,"content":2205},"ordered_list",{"order":2204},1,[2206,2213,2220],{"type":548,"content":2207},[2208],{"type":119,"attrs":2209,"content":2210},{"textAlign":25},[2211],{"text":2212,"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":548,"content":2214},[2215],{"type":119,"attrs":2216,"content":2217},{"textAlign":25},[2218],{"text":2219,"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":548,"content":2221},[2222],{"type":119,"attrs":2223,"content":2224},{"textAlign":25},[2225],{"text":2226,"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":2228,"content":2229},{"textAlign":25},[2230],{"text":2231,"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":2233,"content":2234},{"textAlign":25},[2235],{"text":2236,"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":2238,"content":2239},{"textAlign":25},[2240],{"text":2241,"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":2243,"content":2244},{"textAlign":25},[2245],{"text":2246,"type":125},"Ahí es donde Spendesk puede ser una buena opción.",{"_uid":2248,"title":2249,"component":669,"description":2250},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","¿Cómo funciona Spendesk?",{"type":116,"content":2251},[2252,2257,2269,2274,2284,2289,2294,2299],{"type":119,"attrs":2253,"content":2254},{"textAlign":25},[2255],{"text":2256,"type":125},"Spendesk ofrece métodos de pago para empresas modernas y una potente plataforma para que los equipos financieros gestionen los gastos. Esto incluye tarjetas de débito para sustituir las antiguas tarjetas de crédito de empresa, tarjetas virtuales para compras online e informes de gastos automatizados para pagos inesperados.",{"type":119,"attrs":2258,"content":2259},{"textAlign":25},[2260,2264,2267],{"text":2261,"type":125,"marks":2262},"Para los empleados",[2263],{"type":1401},{"type":2107,"marks":2265},[2266],{"type":1401},{"text":2268,"type":125},"Los empleados ya no tienen que pagar de su bolsillo. Solicitan fondos para una compra concreta y pueden utilizar su tarjeta Spendesk o su tarjeta virtual para realizar el pago.",{"type":119,"attrs":2270,"content":2271},{"textAlign":25},[2272],{"text":2273,"type":125},"Si por cualquier motivo el empleado no puede utilizar su tarjeta Spendesk, toma una foto del recibo a través de la aplicación móvil de Spendesk y crea una solicitud de reembolso de gastos en el acto. Esta se envía directamente a su superior para su validación y, a continuación, al equipo financiero.",{"type":119,"attrs":2275,"content":2276},{"textAlign":25},[2277,2281,2282],{"text":2278,"type":125,"marks":2279},"Para los equipos financieros",[2280],{"type":1401},{"type":2107},{"text":2283,"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":2285,"content":2286},{"textAlign":25},[2287],{"text":2288,"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":2290,"content":2291},{"textAlign":25},[2292],{"text":2293,"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":2295,"content":2296},{"textAlign":25},[2297],{"text":2298,"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":2300,"content":2301},{"textAlign":25},[2302],{"text":2303,"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.",[2305],{"cta":2306,"_uid":2307,"title":2308,"eyebrow":2315,"subtitle":2318,"component":206,"textAlign":99,"sectionSettings":2324,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":116,"content":2309},[2310],{"type":206,"attrs":2311,"content":2312},{"level":208},[2313],{"text":2314,"type":125},"Empezar con Spendesk",{"type":116,"content":2316},[2317],{"type":119},{"type":116,"content":2319},[2320],{"type":119,"content":2321},[2322],{"text":2323,"type":125},"Descubre por qué más de 3500 directores financieros, interventores, contables y administradores financieros confían en Spendesk.",[],[],"Otros artículos","Enlaces rápidos",[2329,2478,2629,2768],{"name":2330,"created_at":2331,"published_at":2332,"updated_at":2333,"id":2334,"uuid":2335,"content":2336,"slug":2466,"full_slug":2467,"sort_by_date":25,"position":2468,"tag_list":2469,"is_startpage":28,"parent_id":755,"meta_data":25,"group_id":2470,"first_published_at":2471,"release_id":25,"lang":32,"path":25,"alternates":2472,"default_full_slug":2473,"translated_slugs":2474},"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":2337,"title":2330,"topics":2338,"noIndex":28,"category":2347,"language":2356,"component":631,"heroMedia":2357,"metaTitle":2358,"publishedAt":2359,"readingTime":648,"redirectUrl":99,"listingImage":2360,"metaDescription":2368,"bottomArticleCta":2369,"componentsAfterTheArticle":2370},"7c8baf82-c72c-4bd0-978c-914b4de81327",[2339],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2340,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2341,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2342,"default_full_slug":163,"translated_slugs":2343,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2344,2345,2346],{"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":619,"created_at":620,"published_at":16,"updated_at":621,"id":622,"uuid":623,"content":2348,"slug":631,"full_slug":632,"sort_by_date":25,"position":52,"tag_list":2350,"is_startpage":28,"parent_id":634,"meta_data":25,"group_id":635,"first_published_at":636,"release_id":25,"lang":32,"path":25,"alternates":2351,"default_full_slug":638,"translated_slugs":2352,"_stopResolving":41},{"_uid":625,"icon":2349,"name":619,"component":630},{"id":627,"alt":628,"name":99,"focus":99,"title":99,"filename":629,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2353,2354,2355],{"path":638,"name":25,"lang":37,"published":25},{"path":638,"name":25,"lang":39,"published":25},{"path":638,"name":25,"lang":32,"published":25},[32],[],"Suministro Inmediato de Información (SII): quién está obliga","2026-08-26 00:00",[2361],{"_uid":2362,"asset":2363,"caption":99,"component":659},"57620067-ee10-44b1-994e-e86bf0c9a7af",{"id":2364,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2365,"copyright":99,"fieldtype":104,"meta_data":2366,"is_external_url":28},213593665769182,"https://a.storyblok.com/f/146026/1536x1024/f024cf1427/suministro-inmediato-de-informacion-sii.png",{"size":2367},"1536x1024","Descubre qué es el Suministro Inmediato de Información (SII), quién está obligado a utilizarlo y cómo gestionar los plazos de envío del IVA.",[],[2371],{"_uid":2372,"items":2373,"heading":2444,"component":750},"def80281-c114-48d8-922b-c6452f4b32e1",[2374,2384,2394,2404,2414,2424,2434],{"_uid":2375,"title":2376,"component":669,"description":2377},"7adf060b-0882-41f2-8376-aa433a02769e","¿En qué consiste exactamente el SII?",{"type":116,"content":2378},[2379],{"type":119,"attrs":2380,"content":2381},{"textAlign":25},[2382],{"text":2383,"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":2385,"title":2386,"component":669,"description":2387},"be7cc60c-fdd7-48cd-86ee-3cd10e8a77df","¿Qué empresas están obligadas a utilizar el SII?",{"type":116,"content":2388},[2389],{"type":119,"attrs":2390,"content":2391},{"textAlign":25},[2392],{"text":2393,"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":2395,"title":2396,"component":669,"description":2397},"8a10655a-0848-47c1-954b-b071fdee7f5d","¿Puede una empresa acogerse voluntariamente al SII?",{"type":116,"content":2398},[2399],{"type":119,"attrs":2400,"content":2401},{"textAlign":25},[2402],{"text":2403,"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":2405,"title":2406,"component":669,"description":2407},"a12435fc-1766-4be9-ac61-a9537861dab0","¿Cuál es el plazo para enviar una factura al SII?",{"type":116,"content":2408},[2409],{"type":119,"attrs":2410,"content":2411},{"textAlign":25},[2412],{"text":2413,"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":2415,"title":2416,"component":669,"description":2417},"40060d22-3957-4e6d-8f07-34e68f92caf4","¿Qué modelos deja de presentar una empresa acogida al SII?",{"type":116,"content":2418},[2419],{"type":119,"attrs":2420,"content":2421},{"textAlign":25},[2422],{"text":2423,"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":2425,"title":2426,"component":669,"description":2427},"ee432358-03bc-446c-b99e-fb39b33d8249","¿Qué diferencia hay entre SII, VeriFactu y factura electrónica B2B?",{"type":116,"content":2428},[2429],{"type":119,"attrs":2430,"content":2431},{"textAlign":25},[2432],{"text":2433,"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":2435,"title":2436,"component":669,"description":2437},"eba19354-4fee-45a5-a514-a123eaeb80dd","¿Cómo ayuda Spendesk a gestionar las facturas con el SII?",{"type":116,"content":2438},[2439],{"type":119,"attrs":2440,"content":2441},{"textAlign":25},[2442],{"text":2443,"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.",[2445],{"cta":2446,"_uid":2447,"title":2448,"eyebrow":2454,"subtitle":2459,"component":206,"textAlign":99,"flexibleSection":2464,"sectionSettings":2465,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"1b5b92ff-b89c-495c-a337-c708520f4861",{"type":116,"content":2449},[2450],{"type":206,"attrs":2451,"content":2452},{"level":208,"textAlign":25},[2453],{"text":737,"type":125},{"type":116,"content":2455},[2456],{"type":119,"attrs":2457,"content":2458},{"textAlign":25},[],{"type":116,"content":2460},[2461],{"type":119,"attrs":2462,"content":2463},{"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",[2475,2476,2477],{"path":2473,"name":25,"lang":37,"published":25},{"path":2473,"name":25,"lang":39,"published":25},{"path":2473,"name":25,"lang":32,"published":25},{"name":2479,"created_at":2480,"published_at":2481,"updated_at":2482,"id":2483,"uuid":2484,"content":2485,"slug":2617,"full_slug":2618,"sort_by_date":25,"position":2619,"tag_list":2620,"is_startpage":28,"parent_id":755,"meta_data":25,"group_id":2621,"first_published_at":2622,"release_id":25,"lang":32,"path":25,"alternates":2623,"default_full_slug":2624,"translated_slugs":2625},"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":2486,"title":2479,"topics":2487,"noIndex":28,"category":2496,"language":2505,"component":631,"heroMedia":2506,"metaTitle":2507,"publishedAt":2508,"readingTime":2509,"redirectUrl":99,"listingImage":2510,"metaDescription":2519,"bottomArticleCta":2520,"componentsAfterTheArticle":2521},"44ff9429-7c9b-42bf-b0a5-b8ed4114b479",[2488],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2489,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2490,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2491,"default_full_slug":163,"translated_slugs":2492,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2493,2494,2495],{"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":619,"created_at":620,"published_at":16,"updated_at":621,"id":622,"uuid":623,"content":2497,"slug":631,"full_slug":632,"sort_by_date":25,"position":52,"tag_list":2499,"is_startpage":28,"parent_id":634,"meta_data":25,"group_id":635,"first_published_at":636,"release_id":25,"lang":32,"path":25,"alternates":2500,"default_full_slug":638,"translated_slugs":2501,"_stopResolving":41},{"_uid":625,"icon":2498,"name":619,"component":630},{"id":627,"alt":628,"name":99,"focus":99,"title":99,"filename":629,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2502,2503,2504],{"path":638,"name":25,"lang":37,"published":25},{"path":638,"name":25,"lang":39,"published":25},{"path":638,"name":25,"lang":32,"published":25},[32],[],"Modelo 390: resumen anual del IVA, quién lo presenta, casill","2026-08-25 00:00","12",[2511],{"_uid":2512,"link":2513,"asset":2514,"caption":99,"component":659},"c5e8bc46-7451-43bf-a998-28fd00bf481e",{"id":99,"url":99,"linktype":653,"fieldtype":108,"cached_url":654,"prep":41},{"id":2515,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2516,"copyright":99,"fieldtype":104,"meta_data":2517,"is_external_url":28},218555405333603,"https://a.storyblok.com/f/146026/1671x941/bd54bf81e9/modelo-390-1.png",{"size":2518},"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.",[],[2522],{"_uid":2523,"items":2524,"heading":2595,"component":750},"55a4787c-f921-4881-83c4-ef5b8473e554",[2525,2535,2545,2555,2565,2575,2585],{"_uid":2526,"title":2527,"component":669,"description":2528},"10d29113-a8f5-4b88-8326-e0d65c863aa0","¿Qué es el Modelo 390?",{"type":116,"content":2529},[2530],{"type":119,"attrs":2531,"content":2532},{"textAlign":25},[2533],{"text":2534,"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":2536,"title":2537,"component":669,"description":2538},"eab524f8-8182-4ea3-ac1c-2e9c99de0de6","¿Quién debe presentar el Modelo 390?",{"type":116,"content":2539},[2540],{"type":119,"attrs":2541,"content":2542},{"textAlign":25},[2543],{"text":2544,"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":2546,"title":2547,"component":669,"description":2548},"22e5cc60-f446-4bb9-adcd-7bad5bcc2e7f","¿Hay que presentar el Modelo 390 si los modelos 303 fueron a cero?",{"type":116,"content":2549},[2550],{"type":119,"attrs":2551,"content":2552},{"textAlign":25},[2553],{"text":2554,"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":2556,"title":2557,"component":669,"description":2558},"6d793610-2298-4bbc-bd6b-25109052b464","¿Cuál es la diferencia entre el Modelo 390 y el Modelo 303?",{"type":116,"content":2559},[2560],{"type":119,"attrs":2561,"content":2562},{"textAlign":25},[2563],{"text":2564,"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":2566,"title":2567,"component":669,"description":2568},"b2916a89-1e60-4a58-9251-61e53cfc7e49","¿Qué se incluye en la casilla 105?",{"type":116,"content":2569},[2570],{"type":119,"attrs":2571,"content":2572},{"textAlign":25},[2573],{"text":2574,"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":2576,"title":2577,"component":669,"description":2578},"501e47a4-e93b-4b9a-8ccb-13a5830f9ba5","¿Cómo se corrige un error en el Modelo 390?",{"type":116,"content":2579},[2580],{"type":119,"attrs":2581,"content":2582},{"textAlign":25},[2583],{"text":2584,"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":2586,"title":2587,"component":669,"description":2588},"5cc78bc1-0bcd-4d06-a8d4-e11abccc9168","¿Cómo ayuda Spendesk a preparar el Modelo 390?",{"type":116,"content":2589},[2590],{"type":119,"attrs":2591,"content":2592},{"textAlign":25},[2593],{"text":2594,"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.",[2596],{"cta":2597,"_uid":2598,"title":2599,"eyebrow":2605,"subtitle":2610,"component":206,"textAlign":99,"flexibleSection":2615,"sectionSettings":2616,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"882ac242-5c90-41e2-b783-03a067b89050",{"type":116,"content":2600},[2601],{"type":206,"attrs":2602,"content":2603},{"level":208,"textAlign":25},[2604],{"text":737,"type":125},{"type":116,"content":2606},[2607],{"type":119,"attrs":2608,"content":2609},{"textAlign":25},[],{"type":116,"content":2611},[2612],{"type":119,"attrs":2613,"content":2614},{"textAlign":25},[],[],[],"modelo-390","es/blog/modelo-390",-3160,[],"5095905f-518b-4d56-97b7-f9946b641ce4","2026-09-02T13:32:49.570Z",[],"blog/modelo-390",[2626,2627,2628],{"path":2624,"name":25,"lang":37,"published":25},{"path":2624,"name":25,"lang":39,"published":25},{"path":2624,"name":25,"lang":32,"published":25},{"name":2630,"created_at":2631,"published_at":2632,"updated_at":2633,"id":2634,"uuid":2635,"content":2636,"slug":2756,"full_slug":2757,"sort_by_date":25,"position":2758,"tag_list":2759,"is_startpage":28,"parent_id":755,"meta_data":25,"group_id":2760,"first_published_at":2761,"release_id":25,"lang":32,"path":25,"alternates":2762,"default_full_slug":2763,"translated_slugs":2764},"Modelo 347: qué es, quién lo presenta y cómo cuadrar las operaciones con terceros","2026-08-27T10:05:45.170Z","2026-09-10T12:58:15.466Z","2026-09-10T12:58:15.489Z",213547193063145,"eb7d1f54-7437-4951-a114-768571456ba6",{"_uid":2637,"title":2630,"topics":2638,"noIndex":28,"category":2647,"language":2656,"component":631,"heroMedia":2657,"metaTitle":2658,"publishedAt":2508,"readingTime":2659,"redirectUrl":99,"listingImage":2660,"metaDescription":2668,"bottomArticleCta":2669,"componentsAfterTheArticle":2670},"dccb051a-42df-4342-8485-b7f35e0277bc",[2639],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2640,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2641,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2642,"default_full_slug":163,"translated_slugs":2643,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2644,2645,2646],{"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":619,"created_at":620,"published_at":16,"updated_at":621,"id":622,"uuid":623,"content":2648,"slug":631,"full_slug":632,"sort_by_date":25,"position":52,"tag_list":2650,"is_startpage":28,"parent_id":634,"meta_data":25,"group_id":635,"first_published_at":636,"release_id":25,"lang":32,"path":25,"alternates":2651,"default_full_slug":638,"translated_slugs":2652,"_stopResolving":41},{"_uid":625,"icon":2649,"name":619,"component":630},{"id":627,"alt":628,"name":99,"focus":99,"title":99,"filename":629,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2653,2654,2655],{"path":638,"name":25,"lang":37,"published":25},{"path":638,"name":25,"lang":39,"published":25},{"path":638,"name":25,"lang":32,"published":25},[32],[],"Modelo 347: qué es, quién lo presenta y cómo cuadrar las ope","13",[2661],{"_uid":2662,"asset":2663,"caption":99,"component":659},"524fd86d-0162-40d0-8d0c-df1c150e52c3",{"id":2664,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2665,"copyright":99,"fieldtype":104,"meta_data":2666,"is_external_url":28},218544053612632,"https://a.storyblok.com/f/146026/1672x941/8afacabb0f/modelo-347.png",{"size":2667},"1672x941","Descubre qué es el modelo 347, quién debe presentarlo, qué operaciones se declaran y cómo cuadrar los datos con proveedores y clientes antes de febrero.",[],[2671],{"_uid":2672,"items":2673,"heading":2734,"component":750},"e16a1b38-8a3e-4bdc-9517-c2db347bb109",[2674,2684,2694,2704,2714,2724],{"_uid":2675,"title":2676,"component":669,"description":2677},"49aa426d-fb37-4d02-8604-8753e11c75ae","¿El modelo 347 supone algún pago a Hacienda?",{"type":116,"content":2678},[2679],{"type":119,"attrs":2680,"content":2681},{"textAlign":25},[2682],{"text":2683,"type":125},"No. El modelo 347 es una declaración informativa y no implica, por sí mismo, un ingreso ni una devolución.",{"_uid":2685,"title":2686,"component":669,"description":2687},"d5f8692d-a5d7-4d67-b5bb-2cb8fd4835cc","¿Quién debe presentar el modelo 347?",{"type":116,"content":2688},[2689],{"type":119,"attrs":2690,"content":2691},{"textAlign":25},[2692],{"text":2693,"type":125},"Deben revisar su obligación las personas físicas y jurídicas que desarrollen actividades empresariales o profesionales y superen el umbral aplicable con una misma persona o entidad durante el año natural. También existen reglas específicas para determinadas entidades y regímenes fiscales.",{"_uid":2695,"title":2696,"component":669,"description":2697},"68dd49af-838d-41c9-add2-85a0f7161fe3","¿Qué ocurre si mi modelo 347 no coincide con el de un proveedor o cliente?",{"type":116,"content":2698},[2699],{"type":119,"attrs":2700,"content":2701},{"textAlign":25},[2702],{"text":2703,"type":125},"La diferencia puede dar lugar a una solicitud de aclaraciones o documentación por parte de la AEAT. Conviene contrastar los importes anuales y trimestrales con la contraparte y revisar facturas, abonos, rectificaciones y periodos contables antes de presentar el modelo.",{"_uid":2705,"title":2706,"component":669,"description":2707},"0e0fdda6-4ac5-4a52-b4f6-5718eb7dfe64","¿Las operaciones intracomunitarias se incluyen en el modelo 347?",{"type":116,"content":2708},[2709],{"type":119,"attrs":2710,"content":2711},{"textAlign":25},[2712],{"text":2713,"type":125},"Las operaciones que ya se hayan declarado correctamente en el modelo 349, cuando exista coincidencia entre las obligaciones informativas, no deben duplicarse en el modelo 347. El tratamiento puede variar según la operación y el régimen aplicable.",{"_uid":2715,"title":2716,"component":669,"description":2717},"8e7f8716-9e11-452f-a190-0ab8e3a59985","¿Las importaciones y exportaciones se declaran en el modelo 347?",{"type":116,"content":2718},[2719],{"type":119,"attrs":2720,"content":2721},{"textAlign":25},[2722],{"text":2723,"type":125},"Las importaciones y exportaciones de mercancías se encuentran entre las operaciones excluidas en los supuestos previstos por la normativa. Otras operaciones internacionales deben analizarse según su naturaleza y la información declarada mediante otros modelos.",{"_uid":2725,"title":2726,"component":669,"description":2727},"0a1b3209-710e-4c42-b996-e68d37c1a8ec","¿Cómo ayuda Spendesk a preparar la información del modelo 347?",{"type":116,"content":2728},[2729],{"type":119,"attrs":2730,"content":2731},{"textAlign":25},[2732],{"text":2733,"type":125},"Spendesk centraliza las facturas de proveedores desde que llegan, extrae los datos mediante OCR y las asocia automáticamente a un proveedor, una fecha, un importe y una categoría contable. Esto facilita la conciliación por contraparte que exige el modelo 347, en lugar de tener que reconstruirla a partir de registros dispersos en febrero. La empresa o su asesoría debe determinar, en cualquier caso, qué operaciones deben incluirse finalmente en el modelo 347.",[2735],{"cta":2736,"_uid":2737,"title":2738,"eyebrow":2744,"subtitle":2749,"component":206,"textAlign":99,"flexibleSection":2754,"sectionSettings":2755,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"7d4eb9dd-e2a2-4b28-ab66-4d67cdb8b1ed",{"type":116,"content":2739},[2740],{"type":206,"attrs":2741,"content":2742},{"level":208,"textAlign":25},[2743],{"text":737,"type":125},{"type":116,"content":2745},[2746],{"type":119,"attrs":2747,"content":2748},{"textAlign":25},[],{"type":116,"content":2750},[2751],{"type":119,"attrs":2752,"content":2753},{"textAlign":25},[],[],[],"modelo-347","es/blog/modelo-347",-2970,[],"4a29a4dc-44ed-4c89-a829-8f36debe0d38","2026-08-27T10:05:45.238Z",[],"blog/modelo-347",[2765,2766,2767],{"path":2763,"name":25,"lang":37,"published":25},{"path":2763,"name":25,"lang":39,"published":25},{"path":2763,"name":25,"lang":32,"published":25},{"name":2769,"created_at":2770,"published_at":2771,"updated_at":2772,"id":2773,"uuid":2774,"content":2775,"slug":2902,"full_slug":2903,"sort_by_date":25,"position":2904,"tag_list":2905,"is_startpage":28,"parent_id":755,"meta_data":25,"group_id":2906,"first_published_at":2907,"release_id":25,"lang":32,"path":25,"alternates":2908,"default_full_slug":2909,"translated_slugs":2910},"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":2776,"title":2769,"topics":2777,"noIndex":28,"category":2786,"language":2795,"component":631,"heroMedia":2796,"metaTitle":2797,"publishedAt":2798,"readingTime":2509,"redirectUrl":99,"listingImage":2799,"metaDescription":2806,"bottomArticleCta":2807,"componentsAfterTheArticle":2808},"1aa48761-92ae-4fbf-8b56-8bcb90e53a67",[2778],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2779,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2780,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2781,"default_full_slug":163,"translated_slugs":2782,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2783,2784,2785],{"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":619,"created_at":620,"published_at":16,"updated_at":621,"id":622,"uuid":623,"content":2787,"slug":631,"full_slug":632,"sort_by_date":25,"position":52,"tag_list":2789,"is_startpage":28,"parent_id":634,"meta_data":25,"group_id":635,"first_published_at":636,"release_id":25,"lang":32,"path":25,"alternates":2790,"default_full_slug":638,"translated_slugs":2791,"_stopResolving":41},{"_uid":625,"icon":2788,"name":619,"component":630},{"id":627,"alt":628,"name":99,"focus":99,"title":99,"filename":629,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2792,2793,2794],{"path":638,"name":25,"lang":37,"published":25},{"path":638,"name":25,"lang":39,"published":25},{"path":638,"name":25,"lang":32,"published":25},[32],[],"Libro de facturas emitidas y recibidas: qué contener","2026-08-19 00:00",[2800],{"_uid":2801,"asset":2802,"caption":99,"component":659},"00eb54dd-181c-41bb-a81a-1468f0229100",{"id":2803,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2804,"copyright":99,"fieldtype":104,"meta_data":2805,"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.",[],[2809],{"_uid":2810,"items":2811,"heading":2880,"component":750},"260a9c76-16bd-46cb-9256-480f8dab3c20",[2812,2822,2832,2850,2860,2870],{"_uid":2813,"title":2814,"component":669,"description":2815},"a41c4649-d687-448b-bf01-65362821de65","¿Qué consecuencias puede tener omitir un dato del libro registro?",{"type":116,"content":2816},[2817],{"type":119,"attrs":2818,"content":2819},{"textAlign":25},[2820],{"text":2821,"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":2823,"title":2824,"component":669,"description":2825},"1e0b697d-a60b-4b3f-bd6e-b07d61a6ec99","¿Se pueden agrupar varias facturas en un asiento resumen?",{"type":116,"content":2826},[2827],{"type":119,"attrs":2828,"content":2829},{"textAlign":25},[2830],{"text":2831,"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":2833,"title":2834,"component":669,"description":2835},"b5737e9c-4d36-42e2-8625-6bbe8a99ae6c","¿Cuánto tiempo deben conservarse las facturas y los libros registro?",{"type":116,"content":2836},[2837],{"type":119,"attrs":2838,"content":2839},{"textAlign":25},[2840,2842,2848],{"text":2841,"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":2843,"type":125,"marks":2844}," conservación de facturas",[2845],{"type":185,"attrs":2846},{"href":2847,"uuid":25,"anchor":25,"target":188,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/iva/facturacion-registro/facturacion-iva/obligacion-conservar-facturas.html",{"text":2849,"type":125}," y sobre las obligaciones contables y registrales.",{"_uid":2851,"title":2852,"component":669,"description":2853},"e6934227-e274-46d4-97aa-3dea11c63fe1","¿Se puede utilizar Excel para llevar el libro registro?",{"type":116,"content":2854},[2855],{"type":119,"attrs":2856,"content":2857},{"textAlign":25},[2858],{"text":2859,"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":2861,"title":2862,"component":669,"description":2863},"72ec2867-2ead-49c9-b68b-a5bfe1a09dd6","¿Puede Spendesk sustituir el libro registro de facturas recibidas?",{"type":116,"content":2864},[2865],{"type":119,"attrs":2866,"content":2867},{"textAlign":25},[2868],{"text":2869,"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":2871,"title":2872,"component":669,"description":2873},"ce45d85b-586d-43e8-895b-d16c57e3970f","¿Cómo se gestionan las facturas rectificativas?",{"type":116,"content":2874},[2875],{"type":119,"attrs":2876,"content":2877},{"textAlign":25},[2878],{"text":2879,"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.",[2881],{"cta":2882,"_uid":2883,"title":2884,"eyebrow":2890,"subtitle":2895,"component":206,"textAlign":99,"flexibleSection":2900,"sectionSettings":2901,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"37b08c3d-c162-4c57-b3b3-d6d60bdc54aa",{"type":116,"content":2885},[2886],{"type":206,"attrs":2887,"content":2888},{"level":208,"textAlign":25},[2889],{"text":737,"type":125},{"type":116,"content":2891},[2892],{"type":119,"attrs":2893,"content":2894},{"textAlign":25},[],{"type":116,"content":2896},[2897],{"type":119,"attrs":2898,"content":2899},{"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",[2911,2912,2913],{"path":2909,"name":25,"lang":37,"published":25},{"path":2909,"name":25,"lang":39,"published":25},{"path":2909,"name":25,"lang":32,"published":25},1793980971991]