[{"data":1,"prerenderedAt":2958},["ShallowReactive",2],{"es-blog/cuentas-de-gastos":3,"es-global-content":934,"es-article-global-content":2246,"es-blog-article-more-articles-295563002":2498},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":921,"full_slug":922,"sort_by_date":55,"position":923,"tag_list":924,"is_startpage":24,"parent_id":925,"meta_data":55,"group_id":926,"first_published_at":927,"release_id":55,"lang":68,"path":55,"alternates":928,"default_full_slug":929,"translated_slugs":930},"Conoce todo sobre las cuentas de gastos para rentabilizar tu 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trabajo.","text","spendesk","es/blog/author/spendesk",-190,[],176408854,"b313f6db-7d77-4069-8018-de89aa2f2d43","2022-11-02T15:26:07.267Z","es",[],"blog/author/spendesk",[72,74,76],{"path":70,"name":55,"lang":73,"published":55},"fr",{"path":70,"name":55,"lang":75,"published":55},"de",{"path":70,"name":55,"lang":68,"published":55},true,[79],{"name":80,"created_at":81,"published_at":82,"updated_at":83,"id":84,"uuid":85,"content":86,"slug":95,"full_slug":96,"sort_by_date":55,"position":97,"tag_list":98,"is_startpage":24,"parent_id":99,"meta_data":55,"group_id":100,"first_published_at":101,"release_id":55,"lang":68,"path":55,"alternates":102,"default_full_slug":103,"translated_slugs":104,"_stopResolving":77},"Gastos","2023-04-12T07:13:25.147Z","2026-09-29T09:14:30.371Z","2026-09-29T09:14:30.391Z",290525525,"06802810-57db-474a-ae2f-e0f002cb19bf",{"seo":87,"_uid":93,"name":80,"component":94},[88],{"_uid":89,"noIndex":24,"component":25,"metaFields":90},"edf2f01f-4837-4ef4-af56-900fde506af8",{"_uid":91,"plugin":29,"description":92},"7697f8f4-bbcc-4fd3-8454-4aef515b0433","Gestion de gastos de empresa: como registrar, aprobar y controlar los gastos del dia a dia con mas visibilidad.","a2c58a16-f495-475f-951f-05171468aae4","tag","gastos","es/blog/topic/gastos",-530,[],176456153,"64c72f54-59b5-40c2-acfd-1ce316754792","2022-11-02T15:24:39.815Z",[],"blog/topic/gastos",[105,106,107],{"path":103,"name":55,"lang":73,"published":55},{"path":103,"name":55,"lang":75,"published":55},{"path":103,"name":55,"lang":68,"published":55},{"type":50,"content":109},[110,115,121,128,172,177,190,208,226,231,251,257,268,305,316,362,367,378,389,431,436,448,498,503,509,514,526,540,552,557,583,699,704,716,728,742,747,753],{"type":53,"attrs":111,"content":112},{"textAlign":55,"key":56},[113],{"text":114,"type":60},"_Última actualización: septiembre de 2026_",{"type":53,"attrs":116,"content":118},{"textAlign":55,"key":117},"p-1",[119],{"text":120,"type":60},"Una cuenta de gastos es el registro contable donde anotas los gastos de tu empresa durante un periodo determinado. Recoge conceptos como nóminas, compras, alquileres o servicios. Para un responsable financiero, dominar las cuentas de gastos es la base para tener visibilidad real sobre en qué gasta la empresa. Con esa información se puede controlar la desviación frente al presupuesto y tomar decisiones con datos fiables. Cuando cada gasto se registra y se clasifica con criterio, se sabe cuánto se gasta, por qué concepto y en qué momento. Así se anticipan necesidades de tesorería y se mejora la rentabilidad. En este artículo verás qué es una cuenta de gastos, qué tipos existen, cómo se contabilizan según el Plan General de Contabilidad y cómo automatizar su gestión.",{"type":122,"attrs":123,"content":125},"heading",{"level":124,"textAlign":55},2,[126],{"text":127,"type":60},"En resumen",{"type":129,"content":130},"bullet_list",[131,140,148,156,164],{"type":132,"content":133},"list_item",[134],{"type":53,"attrs":135,"content":137},{"textAlign":55,"key":136},"p-2",[138],{"text":139,"type":60},"Una cuenta de gastos registra las operaciones que generan gastos para la empresa durante un periodo contable concreto.",{"type":132,"content":141},[142],{"type":53,"attrs":143,"content":145},{"textAlign":55,"key":144},"p-3",[146],{"text":147,"type":60},"El mecanismo de cargos y abonos permite registrar los gastos y regularizarlos al cierre de cada periodo: los cargos suelen aumentar el gasto y los abonos pueden reducirlo o regularizarlo.",{"type":132,"content":149},[150],{"type":53,"attrs":151,"content":153},{"textAlign":55,"key":152},"p-4",[154],{"text":155,"type":60},"Las cuentas de gastos figuran en la cuenta de resultados y determinan el beneficio o la pérdida del ejercicio.",{"type":132,"content":157},[158],{"type":53,"attrs":159,"content":161},{"textAlign":55,"key":160},"p-5",[162],{"text":163,"type":60},"En España, el Plan General de Contabilidad organiza los gastos principalmente en los subgrupos 60 a 69 del grupo 6.",{"type":132,"content":165},[166],{"type":53,"attrs":167,"content":169},{"textAlign":55,"key":168},"p-6",[170],{"text":171,"type":60},"Los gastos se clasifican en esenciales y discrecionales, operativos y no operativos, y directos, indirectos, fijos y variables.",{"type":122,"attrs":173,"content":174},{"level":124,"textAlign":55},[175],{"text":176,"type":60},"¿Qué es una cuenta de gastos?",{"type":53,"attrs":178,"content":180},{"textAlign":55,"key":179},"p-7",[181,183,188],{"text":182,"type":60},"Empecemos por la unidad: ¿",{"text":184,"type":60,"marks":185},"qué es un gasto",[186],{"type":187},"bold",{"text":189,"type":60},"? Es el consumo o la disminución de recursos que se produce para desarrollar la actividad de la empresa. No siempre implica una salida de dinero inmediata, ya que el pago puede realizarse en una fecha posterior.",{"type":53,"attrs":191,"content":193},{"textAlign":55,"key":192},"p-8",[194,196,200,202,206],{"text":195,"type":60},"Las cuentas de gastos en contabilidad son ",{"text":197,"type":60,"marks":198},"los registros de las operaciones que generan gastos para la empresa",[199],{"type":187},{"text":201,"type":60},". Los ingresos se registran en cuentas diferenciadas, aunque tanto unos como otros influyen en el resultado del ejercicio. Como las operaciones son numerosas, se gestionan durante un ",{"text":203,"type":60,"marks":204},"periodo contable determinado",[205],{"type":187},{"text":207,"type":60},", que puede ser un mes, un trimestre o un año. Las cuentas contables suelen identificarse mediante códigos y nombres que permiten clasificar cada tipo de operación.",{"type":53,"attrs":209,"content":211},{"textAlign":55,"key":210},"p-9",[212,214,218,220,224],{"text":213,"type":60},"Cuando se reconoce un gasto, la cuenta correspondiente se carga y su saldo aumenta. Los abonos pueden reducir el importe registrado, por ejemplo, en caso de rectificaciones, descuentos o devoluciones. Al cierre del ejercicio, las cuentas de gastos se regularizan para calcular el resultado y cerrar el ",{"text":215,"type":60,"marks":216},"periodo contable",[217],{"type":187},{"text":219,"type":60},". Las cuentas de gastos aparecen en la ",{"text":221,"type":60,"marks":222},"cuenta de resultados de la empresa",[223],{"type":187},{"text":225,"type":60},".",{"type":122,"attrs":227,"content":228},{"level":124,"textAlign":55},[229],{"text":230,"type":60},"Los tipos de gastos principales de una empresa",{"type":53,"attrs":232,"content":233},{"textAlign":55,"key":56},[234,236,244,246,250],{"text":235,"type":60},"Existen muchos tipos de gastos y ",{"text":237,"type":60,"marks":238},"costes asociados",[239],{"type":240,"attrs":241},"link",{"href":242,"uuid":55,"anchor":55,"target":243,"linktype":41},"https://www.spendesk.com/es/blog/costes-directos-indirectos/","_blank",{"text":245,"type":60}," a la actividad de tu empresa. Clasificarlos facilitará su gestión por el departamento de contabilidad. De hecho, es una necesidad. Y dependiendo de esta clasificación, habrá unas u otras ",{"text":247,"type":60,"marks":248},"categorías en tus cuentas de gastos",[249],{"type":187},{"text":225,"type":60},{"type":122,"attrs":252,"content":254},{"level":253,"textAlign":55},3,[255],{"text":256,"type":60},"El coste de todo negocio: gastos esenciales y discrecionales",{"type":53,"attrs":258,"content":259},{"textAlign":55,"key":117},[260,262,266],{"text":261,"type":60},"Los ",{"text":263,"type":60,"marks":264},"gastos esenciales",[265],{"type":187},{"text":267,"type":60}," son básicos para que la empresa funcione. Tu empresa los va a tener, en mayor o menor medida, por el hecho de existir y ofrecer un servicio o producto. Además, pueden aumentar a medida que tu empresa crezca. Son gastos relacionados con la actividad ordinaria, entre otros:",{"type":129,"content":269},[270,277,284,291,298],{"type":132,"content":271},[272],{"type":53,"attrs":273,"content":274},{"textAlign":55,"key":136},[275],{"text":276,"type":60},"el gasto de personal y los salarios;",{"type":132,"content":278},[279],{"type":53,"attrs":280,"content":281},{"textAlign":55,"key":144},[282],{"text":283,"type":60},"impuestos y tasas, cuando tengan la consideración de gasto;",{"type":132,"content":285},[286],{"type":53,"attrs":287,"content":288},{"textAlign":55,"key":152},[289],{"text":290,"type":60},"gastos de alquiler;",{"type":132,"content":292},[293],{"type":53,"attrs":294,"content":295},{"textAlign":55,"key":160},[296],{"text":297,"type":60},"compras y facturas de materias primas;",{"type":132,"content":299},[300],{"type":53,"attrs":301,"content":302},{"textAlign":55,"key":168},[303],{"text":304,"type":60},"costes relacionados con maquinaria y material informático, según su tratamiento contable;",{"type":53,"attrs":306,"content":307},{"textAlign":55,"key":179},[308,310,314],{"text":309,"type":60},"A diferencia de los anteriores, los ",{"text":311,"type":60,"marks":312},"gastos discrecionales",[313],{"type":187},{"text":315,"type":60}," son opcionales. También tienden a ser más variables entre periodos contables. Una empresa podría producir y vender productos sin ellos. Sin embargo, están relacionados con el funcionamiento y el crecimiento de la empresa:",{"type":129,"content":317},[318,331,338,346,354],{"type":132,"content":319},[320],{"type":53,"attrs":321,"content":322},{"textAlign":55,"key":192},[323,329],{"text":324,"type":60,"marks":325},"viajes de empresa",[326],{"type":240,"attrs":327},{"href":328,"uuid":55,"anchor":55,"target":243,"linktype":41},"https://www.spendesk.com/es/blog/viaje-de-empresa/",{"text":330,"type":60},";",{"type":132,"content":332},[333],{"type":53,"attrs":334,"content":335},{"textAlign":55,"key":210},[336],{"text":337,"type":60},"marketing y publicidad;",{"type":132,"content":339},[340],{"type":53,"attrs":341,"content":343},{"textAlign":55,"key":342},"p-10",[344],{"text":345,"type":60},"proyectos e iniciativas de crecimiento;",{"type":132,"content":347},[348],{"type":53,"attrs":349,"content":351},{"textAlign":55,"key":350},"p-11",[352],{"text":353,"type":60},"formación y ventajas para los empleados;",{"type":132,"content":355},[356],{"type":53,"attrs":357,"content":359},{"textAlign":55,"key":358},"p-12",[360],{"text":361,"type":60},"mejoras del espacio de trabajo.",{"type":122,"attrs":363,"content":364},{"level":253,"textAlign":55},[365],{"text":366,"type":60},"Gastos operativos frente a gastos no operativos y financieros",{"type":53,"attrs":368,"content":370},{"textAlign":55,"key":369},"p-13",[371,372,376],{"text":261,"type":60},{"text":373,"type":60,"marks":374},"gastos operativos o de explotación",[375],{"type":187},{"text":377,"type":60}," están relacionados con la actividad ordinaria de la empresa. Pueden incluir gastos esenciales y también gastos discrecionales, siempre que estén vinculados a la actividad. Por ejemplo, la publicidad puede ser una partida relevante para captar nuevos clientes. También podemos incluir aquí partidas como reembolsos, informes de gastos y material de oficina.",{"type":53,"attrs":379,"content":381},{"textAlign":55,"key":380},"p-14",[382,383,387],{"text":261,"type":60},{"text":384,"type":60,"marks":385},"gastos no operativos y financieros",[386],{"type":187},{"text":388,"type":60}," no constituyen una única categoría contable. Los primeros suelen estar relacionados con operaciones ajenas a la actividad ordinaria, mientras que los segundos se derivan de la financiación y de otras operaciones financieras. Entre ellos podemos incluir:",{"type":129,"content":390},[391,399,407,415,423],{"type":132,"content":392},[393],{"type":53,"attrs":394,"content":396},{"textAlign":55,"key":395},"p-15",[397],{"text":398,"type":60},"costes de reestructuración;",{"type":132,"content":400},[401],{"type":53,"attrs":402,"content":404},{"textAlign":55,"key":403},"p-16",[405],{"text":406,"type":60},"gastos por intereses de préstamos bancarios;",{"type":132,"content":408},[409],{"type":53,"attrs":410,"content":412},{"textAlign":55,"key":411},"p-17",[413],{"text":414,"type":60},"gastos por diferencias de cambio;",{"type":132,"content":416},[417],{"type":53,"attrs":418,"content":420},{"textAlign":55,"key":419},"p-18",[421],{"text":422,"type":60},"pérdidas por deterioro o por la baja de activos, cuando corresponda;",{"type":132,"content":424},[425],{"type":53,"attrs":426,"content":428},{"textAlign":55,"key":427},"p-19",[429],{"text":430,"type":60},"otros gastos derivados de operaciones no habituales.",{"type":122,"attrs":432,"content":433},{"level":253,"textAlign":55},[434],{"text":435,"type":60},"Una clasificación final de cuatro tipos de gastos",{"type":53,"attrs":437,"content":439},{"textAlign":55,"key":438},"p-20",[440,442,446],{"text":441,"type":60},"Por último, existe otra clasificación de los ",{"text":443,"type":60,"marks":444},"gastos para tu cuenta de resultados",[445],{"type":187},{"text":447,"type":60},". Esta es quizás la más habitual y detallada. También puede resultar útil para las pequeñas y medianas empresas, pues se basa en la relación del gasto con el producto o servicio.",{"type":129,"content":449},[450,462,474,486],{"type":132,"content":451},[452],{"type":53,"attrs":453,"content":455},{"textAlign":55,"key":454},"p-21",[456,460],{"text":457,"type":60,"marks":458},"Gastos directos.",[459],{"type":187},{"text":461,"type":60}," Pueden atribuirse directamente a un producto, servicio o actividad concreta, como el material, la mano de obra o el transporte.",{"type":132,"content":463},[464],{"type":53,"attrs":465,"content":467},{"textAlign":55,"key":466},"p-22",[468,472],{"text":469,"type":60,"marks":470},"Gastos indirectos.",[471],{"type":187},{"text":473,"type":60}," Son necesarios para la empresa, aunque no inciden directamente en un producto concreto. Por ejemplo, el mantenimiento del material, la publicidad o el uso de expertos externos.",{"type":132,"content":475},[476],{"type":53,"attrs":477,"content":479},{"textAlign":55,"key":478},"p-23",[480,484],{"text":481,"type":60,"marks":482},"Gastos fijos.",[483],{"type":187},{"text":485,"type":60}," Son aquellos cuyo importe se mantiene estable durante un periodo de tiempo, como el alquiler y las nóminas, entre otros.",{"type":132,"content":487},[488],{"type":53,"attrs":489,"content":491},{"textAlign":55,"key":490},"p-24",[492,496],{"text":493,"type":60,"marks":494},"Gastos variables.",[495],{"type":187},{"text":497,"type":60}," Cambian en función de la actividad o de las circunstancias, como las compras no recurrentes, las horas extra y otros gastos imprevistos.",{"type":122,"attrs":499,"content":500},{"level":124,"textAlign":55},[501],{"text":502,"type":60},"Una contabilidad basada en las cuentas de gastos",{"type":53,"attrs":504,"content":506},{"textAlign":55,"key":505},"p-25",[507],{"text":508,"type":60},"Las cuentas de gastos son los registros contables de cada gasto de la empresa. Contabilizarlas correctamente depende del criterio contable aplicable y del momento en que se reconoce cada operación.",{"type":122,"attrs":510,"content":511},{"level":253,"textAlign":55},[512],{"text":513,"type":60},"¿Cuándo contabilizar los gastos?",{"type":53,"attrs":515,"content":517},{"textAlign":55,"key":516},"p-26",[518,520,524],{"text":519,"type":60},"Las facturas y los gastos pueden aparecer en cualquier momento, y contabilizarlos en un periodo u otro puede tener incidencia en la cuenta de resultados. En la contabilidad financiera española se aplica, con carácter general, el ",{"text":521,"type":60,"marks":522},"principio de devengo",[523],{"type":187},{"text":525,"type":60},": los gastos se registran cuando se producen, con independencia de cuándo se paguen. La factura sirve como justificante y documento contable, pero la fecha del pago puede ser diferente.",{"type":53,"attrs":527,"content":529},{"textAlign":55,"key":528},"p-27",[530,532,538],{"text":531,"type":60},"Así, por ejemplo, ",{"text":533,"type":60,"marks":534},"tu empresa puede pagar",[535],{"type":240,"attrs":536},{"href":537,"uuid":55,"anchor":55,"target":243,"linktype":41},"https://www.spendesk.com/es/blog/cuentas-por-pagar/",{"text":539,"type":60}," un ordenador un mes después de recibir la factura, aunque el gasto se haya reconocido antes conforme al criterio de devengo.",{"type":53,"attrs":541,"content":543},{"textAlign":55,"key":542},"p-28",[544,546,550],{"text":545,"type":60},"La ",{"text":547,"type":60,"marks":548},"contabilidad de caja",[549],{"type":187},{"text":551,"type":60}," utiliza el momento del cobro o del pago como referencia. Puede emplearse para determinados informes de tesorería o en regímenes fiscales específicos, pero no sustituye con carácter general al criterio de devengo exigido por la contabilidad financiera. Si pagas la electricidad cada seis meses, por ejemplo, el seguimiento de caja reflejará los pagos en enero y julio, aunque el gasto contable deba imputarse al periodo que corresponda.",{"type":122,"attrs":553,"content":554},{"level":253,"textAlign":55},[555],{"text":556,"type":60},"Una nomenclatura para clasificar cada gasto",{"type":53,"attrs":558,"content":560},{"textAlign":55,"key":559},"p-29",[561,563,569,571,575,577,581],{"text":562,"type":60},"En España existe un ",{"text":564,"type":60,"marks":565},"Plan General de Contabilidad",[566],{"type":240,"attrs":567},{"href":568,"uuid":55,"anchor":55,"target":243,"linktype":41},"https://www.boe.es/buscar/doc.php?id=BOE-A-2007-19884",{"text":570,"type":60},". 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Apúntate lo que necesitas saber sobre las cuentas de gastos.",[813],{"_uid":814,"items":815,"heading":897,"component":920},"476c6a70-ac34-48e6-bd3b-75938df31c48",[816,827,837,847,857,867,877,887],{"_uid":817,"title":818,"component":819,"description":820},"194e4da5-1fdf-4ca9-a17a-09a7197906c4","¿Qué es la gestión del gasto?","faqItem",{"type":50,"content":821},[822],{"type":53,"attrs":823,"content":824},{"textAlign":55,"key":56},[825],{"text":826,"type":60},"La gestión del gasto es el proceso que centraliza y controla los pagos empresariales para mejorar la visibilidad, el cumplimiento y la rentabilidad. 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