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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},[170,175,182,188,194,210,216,245,251,256,262,268,274,280,285,290,295,300,313,318,323,336,341,346,351,356,361,532,550,555,561,613,619,624,630,636,642,654,660,666,687,693,707,713,715],{"type":119,"attrs":171,"content":172},{"textAlign":25,"key":121},[173],{"text":174,"type":125},"Cada mes, antes del cierre contable, se repite el mismo escenario: una bandeja de entrada llena de facturas en PDF, cada una con su NIF, su base imponible y sus líneas de IVA. Tenerlas en formato digital no significa que estén listas para contabilizar. Un PDF puede contener texto seleccionable, pero no necesariamente datos estructurados que el software contable pueda importar directamente. Esa distancia entre el documento recibido y el asiento contable es donde se pierde tiempo. Este artículo recorre las cuatro fases que ayudan a cubrirla: escanear, extraer datos con OCR, validar y contabilizar en el ERP.",{"type":176,"attrs":177,"content":179},"heading",{"level":178,"textAlign":25},2,[180],{"text":181,"type":125},"Digitalizar una factura no es lo mismo que escanearla",{"type":119,"attrs":183,"content":185},{"textAlign":25,"key":184},"p-1",[186],{"text":187,"type":125},"Escanear una factura de proveedor produce una imagen, por ejemplo, un fichero JPEG, TIFF o PDF. En ese archivo, los campos pueden no estar disponibles como datos estructurados. La imagen puede archivarse, pero no necesariamente puede importarse directamente a Holded, Sage, a3 o Quipu sin revisar o completar manualmente datos como el NIF del proveedor, la fecha de emisión, la base imponible y las cuotas de IVA.",{"type":119,"attrs":189,"content":191},{"textAlign":25,"key":190},"p-2",[192],{"text":193,"type":125},"Digitalizar facturas va un paso más allá. El resultado es un conjunto de datos estructurados que puede mapearse a las cuentas contables del Plan General de Contabilidad. La digitalización de facturas convierte el documento en información que el software puede procesar, aunque la revisión humana siga siendo necesaria.",{"type":119,"attrs":195,"content":197},{"textAlign":25,"key":196},"p-3",[198,200,208],{"text":199,"type":125},"La",{"text":201,"type":125,"marks":202}," factura electrónica",[203],{"type":204,"attrs":205},"link",{"href":206,"uuid":25,"anchor":25,"target":207,"linktype":107},"https://www.spendesk.com/es/blog/factura-electronica/","_blank",{"text":209,"type":125}," representa un tercer nivel. Cuando el proveedor emite directamente una factura en un formato estructurado, como Facturae XML cuando corresponde, no hay escaneo ni extracción: los datos nacen estructurados. En España, determinadas facturas dirigidas a las administraciones públicas se remiten en formato Facturae a través de puntos generales de entrada como FACe, según el organismo y el procedimiento aplicable.",{"type":119,"attrs":211,"content":213},{"textAlign":25,"key":212},"p-4",[214],{"text":215,"type":125},"Un asesor contable que recibe facturas por correo puede escanearlas rápidamente, pero, si el proceso no extrae los datos, todavía tendrá que revisar o introducir manualmente la información necesaria para contabilizarlas. El tiempo acumulado es uno de los costes ocultos de archivar documentos sin extracción ni validación.",{"type":119,"attrs":217,"content":219},{"textAlign":25,"key":218},"p-5",[220,221,227,229,235,237,243],{"text":199,"type":125},{"text":222,"type":125,"marks":223}," digitalización certificada, reconocida por la AEAT",[224],{"type":204,"attrs":225},{"href":226,"uuid":25,"anchor":25,"target":207,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/procedimientoini/FZ01.shtml",{"text":228,"type":125},", puede permitir prescindir del papel original cuando se realiza mediante software homologado y conforme a todos los requisitos técnicos y documentales aplicables. El proceso debe garantizar, entre otros aspectos, la autenticidad, la integridad, la legibilidad, el acceso y la trazabilidad del documento digitalizado. La",{"text":230,"type":125,"marks":231}," Orden EHA/962/2007",[232],{"type":204,"attrs":233},{"href":234,"uuid":25,"anchor":25,"target":207,"linktype":107},"https://www.boe.es/buscar/act.php?id=BOE-A-2007-7866",{"text":236,"type":125}," y la",{"text":238,"type":125,"marks":239}," Resolución de 24 de octubre de 2007",[240],{"type":204,"attrs":241},{"href":242,"uuid":25,"anchor":25,"target":207,"linktype":107},"https://www.boe.es/buscar/act.php?id=BOE-A-2007-18911",{"text":244,"type":125}," establecen el marco aplicable.",{"type":119,"attrs":246,"content":248},{"textAlign":25,"key":247},"p-6",[249],{"text":250,"type":125},"La homologación del software, por sí sola, no convierte cualquier archivo cargado en una copia digitalizada certificada. En el caso de Spendesk, la documentación interna indica que el proceso español de digitalización certificada se limita a determinados flujos de captura mediante la cámara de la aplicación móvil. Las cargas desde la web, desde un archivo o desde el carrete del dispositivo no deben presentarse automáticamente como copias digitalizadas certificadas.",{"type":176,"attrs":252,"content":253},{"level":178,"textAlign":25},[254],{"text":255,"type":125},"Cómo el OCR extrae los datos de una factura",{"type":119,"attrs":257,"content":259},{"textAlign":25,"key":258},"p-7",[260],{"text":261,"type":125},"El reconocimiento óptico de caracteres, conocido como OCR, lee el documento escaneado y convierte las zonas de texto en valores que pueden editarse y procesarse. En contabilidad, un sistema OCR puede intentar extraer campos como el NIF del emisor, el NIF del receptor, la fecha de factura, la fecha de vencimiento, la base imponible, el tipo de IVA, la cuota de IVA y el total facturado. Los campos necesarios dependen del tipo de factura, del tratamiento fiscal y del flujo contable, por lo que no existe una lista universal de ocho campos que garantice el cumplimiento.",{"type":119,"attrs":263,"content":265},{"textAlign":25,"key":264},"p-8",[266],{"text":267,"type":125},"Los sistemas más avanzados pueden utilizar modelos de aprendizaje automático que no dependen de plantillas fijas. En lugar de definir la ubicación de cada campo según el proveedor, el software reconoce patrones y adapta la extracción a distintos formatos. Algunas soluciones también pueden proponer una categorización por proveedor, centro de coste o cuenta contable, pero esas propuestas deben revisarse antes de contabilizar.",{"type":119,"attrs":269,"content":271},{"textAlign":25,"key":270},"p-9",[272],{"text":273,"type":125},"Cada campo extraído puede llevar asociado un nivel de confianza. La precisión depende del formato del documento, la calidad de la imagen, el idioma, la estructura de la factura y el campo concreto que se esté leyendo. Las líneas de detalle, las facturas con varios tipos de IVA y los documentos con información poco legible suelen requerir una revisión más cuidadosa.",{"type":119,"attrs":275,"content":277},{"textAlign":25,"key":276},"p-10",[278],{"text":279,"type":125},"En Spendesk, la documentación de producto indica que el OCR puede extraer datos como el importe, la base imponible, la divisa, las fechas de emisión y vencimiento, el proveedor, el número de factura, el número de pedido y los tipos e importes de IVA. Esta capacidad no implica que todos los campos se capturen siempre sin errores ni que desaparezca la necesidad de revisión.",{"type":176,"attrs":281,"content":282},{"level":178,"textAlign":25},[283],{"text":284,"type":125},"La validación es el paso que determina la fiabilidad",{"type":119,"attrs":286,"content":287},{"textAlign":25,"key":121},[288],{"text":289,"type":125},"Una tasa de acierto elevada no garantiza que todas las facturas lleguen correctas al ERP. Un dato incorrecto puede provocar un error contable o afectar a la información que debe incluirse en los registros de IVA, incluido el SII cuando resulte aplicable. No existe una tasa universal que permita afirmar que un error de cada cien documentos provoca una discrepancia en el SII.",{"type":119,"attrs":291,"content":292},{"textAlign":25,"key":184},[293],{"text":294,"type":125},"La validación debe situarse entre la extracción y el asiento. Antes de que el dato llegue al software contable, una persona o una regla automatizada debe confirmar que la base imponible es correcta, que el tipo de IVA corresponde a la operación y que el proveedor está dado de alta con el NIF que figura en la factura.",{"type":119,"attrs":296,"content":297},{"textAlign":25,"key":190},[298],{"text":299,"type":125},"Por ejemplo, una factura contiene una base imponible de 1.250 € en lugar de 1.520 €. El OCR puede extraer el importe equivocado sin detectar que se trata de una anomalía. Una validación previa, con reglas configuradas, puede marcar la factura para revisión antes de publicar el asiento.",{"type":119,"attrs":301,"content":302},{"textAlign":25,"key":196},[303,305,311],{"text":304,"type":125},"Las reglas de validación pueden definirse por importe, proveedor, categoría de gasto o centro de coste. Cuando una factura supera un umbral determinado, el sistema puede derivarla a un responsable que la",{"text":306,"type":125,"marks":307}," revisa y aprueba",[308],{"type":204,"attrs":309},{"href":310,"uuid":25,"anchor":25,"target":207,"linktype":107},"https://www.spendesk.com/es/blog/cuentas-por-pagar/",{"text":312,"type":125}," antes de continuar.",{"type":119,"attrs":314,"content":315},{"textAlign":25,"key":212},[316],{"text":317,"type":125},"Spendesk incorpora flujos de aprobación configurables en los procesos de facturas de proveedores. La documentación interna describe rutas de aprobación por importe, categoría de gasto, centro de coste y políticas de usuario, con revisión financiera antes de la exportación o contabilización. La herramienta actúa como capa de control, no como sustituto del criterio contable ni de las obligaciones de la empresa.",{"type":176,"attrs":319,"content":320},{"level":178,"textAlign":25},[321],{"text":322,"type":125},"De la factura escaneada al asiento en tu ERP",{"type":119,"attrs":324,"content":325},{"textAlign":25,"key":218},[326,328,334],{"text":327,"type":125},"Una vez validada, la factura debe convertirse en un asiento contable.",{"text":329,"type":125,"marks":330}," Escanear facturas para contabilizarlas en el ERP",[331],{"type":204,"attrs":332},{"href":333,"uuid":25,"anchor":25,"target":207,"linktype":107},"https://www.spendesk.com/es/blog/facturas-proveedores/",{"text":335,"type":125}," implica varias operaciones: mapear los campos extraídos a las cuentas del plan contable, asignar centros de coste si la empresa los utiliza, desglosar el IVA según los tipos aplicables y exportar los datos en un formato que el ERP reconozca.",{"type":119,"attrs":337,"content":338},{"textAlign":25,"key":247},[339],{"text":340,"type":125},"Las integraciones, las exportaciones y las API pueden simplificar el proceso. En lugar de generar un fichero de intercambio y subirlo manualmente, una conexión configurada puede enviar los datos al software contable en tiempo real o en lotes programados, según la solución y la configuración elegida. Para empresas que trabajan con una gestoría externa, la exportación debe adaptarse al formato que utilice el despacho.",{"type":119,"attrs":342,"content":343},{"textAlign":25,"key":258},[344],{"text":345,"type":125},"La disponibilidad de una integración directa con Holded, Sage, a3 o Quipu debe verificarse para cada producto, país y configuración. Ejemplo hipotético: Un director financiero de una empresa con dos sociedades puede necesitar que cada factura se contabilice en la entidad correcta, con su propio plan de cuentas y sus propios parámetros analíticos. La configuración multientidad puede ayudar a reducir errores de imputación que, de otro modo, obligarían a reclasificar asientos. La documentación de Spendesk describe configuraciones por entidad, incluidos códigos contables, códigos de IVA, parámetros analíticos y conectores, según el despliegue contratado.",{"type":119,"attrs":347,"content":348},{"textAlign":25,"key":264},[349],{"text":350,"type":125},"Cuando la factura validada se publica en el software contable, el registro puede incluir un enlace al documento original, si la integración lo permite. Spendesk puede actuar como capa de captura, control y conciliación que alimenta los sistemas contables mediante integraciones, exportaciones o API. También puede vincular las facturas de proveedores con su estado de pago dentro de Spendesk y facilitar la conciliación con actualizaciones del diario bancario. Esto no equivale a una conciliación automática de cualquier extracto bancario externo ni garantiza el cumplimiento del SII.",{"type":176,"attrs":352,"content":353},{"level":178,"textAlign":25},[354],{"text":355,"type":125},"Criterios para elegir una herramienta de digitalización de facturas",{"type":119,"attrs":357,"content":358},{"textAlign":25,"key":270},[359],{"text":360,"type":125},"No todas las soluciones de digitalización resuelven el mismo problema. Antes de seleccionar una herramienta, conviene definir qué resultados contables necesitas y qué restricciones operativas tienes.",{"type":362,"content":363},"table",[364,391,412,432,452,472,492,512],{"type":365,"content":366},"tableRow",[367,380],{"type":368,"attrs":369,"content":371},"tableHeader",{"colspan":370,"rowspan":370,"colwidth":25},1,[372],{"type":119,"attrs":373,"content":374},{"textAlign":25,"key":276},[375],{"text":376,"type":125,"marks":377},"Criterio",[378],{"type":379},"bold",{"type":368,"attrs":381,"content":382},{"colspan":370,"rowspan":370,"colwidth":25},[383],{"type":119,"attrs":384,"content":386},{"textAlign":25,"key":385},"p-11",[387],{"text":388,"type":125,"marks":389},"Por qué importa",[390],{"type":379},{"type":365,"content":392},[393,403],{"type":394,"attrs":395,"content":396},"tableCell",{"colspan":370,"rowspan":370,"colwidth":25},[397],{"type":119,"attrs":398,"content":400},{"textAlign":25,"key":399},"p-12",[401],{"text":402,"type":125},"Extracción y desglose de IVA",{"type":394,"attrs":404,"content":405},{"colspan":370,"rowspan":370,"colwidth":25},[406],{"type":119,"attrs":407,"content":409},{"textAlign":25,"key":408},"p-13",[410],{"text":411,"type":125},"El software debe separar las bases imponibles por tipo impositivo, por ejemplo, 21 %, 10 % y 4 %, cuando corresponda, para facilitar la revisión y la contabilización correcta.",{"type":365,"content":413},[414,423],{"type":394,"attrs":415,"content":416},{"colspan":370,"rowspan":370,"colwidth":25},[417],{"type":119,"attrs":418,"content":420},{"textAlign":25,"key":419},"p-14",[421],{"text":422,"type":125},"Mapeo de cuentas y centros de coste",{"type":394,"attrs":424,"content":425},{"colspan":370,"rowspan":370,"colwidth":25},[426],{"type":119,"attrs":427,"content":429},{"textAlign":25,"key":428},"p-15",[430],{"text":431,"type":125},"Sin un mapeo configurable, cada factura puede requerir edición manual antes de contabilizarla.",{"type":365,"content":433},[434,443],{"type":394,"attrs":435,"content":436},{"colspan":370,"rowspan":370,"colwidth":25},[437],{"type":119,"attrs":438,"content":440},{"textAlign":25,"key":439},"p-16",[441],{"text":442,"type":125},"Digitalización certificada",{"type":394,"attrs":444,"content":445},{"colspan":370,"rowspan":370,"colwidth":25},[446],{"type":119,"attrs":447,"content":449},{"textAlign":25,"key":448},"p-17",[450],{"text":451,"type":125},"Si quieres destruir el papel original, debes comprobar que el proceso utiliza software homologado y cumple todos los requisitos de la AEAT, no solo que incluya OCR.",{"type":365,"content":453},[454,463],{"type":394,"attrs":455,"content":456},{"colspan":370,"rowspan":370,"colwidth":25},[457],{"type":119,"attrs":458,"content":460},{"textAlign":25,"key":459},"p-18",[461],{"text":462,"type":125},"Integración real con el software contable",{"type":394,"attrs":464,"content":465},{"colspan":370,"rowspan":370,"colwidth":25},[466],{"type":119,"attrs":467,"content":469},{"textAlign":25,"key":468},"p-19",[470],{"text":471,"type":125},"Una integración, exportación o API correctamente configurada puede ahorrar trabajo manual. La disponibilidad debe verificarse para el ERP concreto.",{"type":365,"content":473},[474,483],{"type":394,"attrs":475,"content":476},{"colspan":370,"rowspan":370,"colwidth":25},[477],{"type":119,"attrs":478,"content":480},{"textAlign":25,"key":479},"p-20",[481],{"text":482,"type":125},"Captura desde distintos orígenes",{"type":394,"attrs":484,"content":485},{"colspan":370,"rowspan":370,"colwidth":25},[486],{"type":119,"attrs":487,"content":489},{"textAlign":25,"key":488},"p-21",[490],{"text":491,"type":125},"La herramienta puede recoger facturas por correo electrónico, carga manual o aplicación móvil.",{"type":365,"content":493},[494,503],{"type":394,"attrs":495,"content":496},{"colspan":370,"rowspan":370,"colwidth":25},[497],{"type":119,"attrs":498,"content":500},{"textAlign":25,"key":499},"p-22",[501],{"text":502,"type":125},"Flujo de aprobación",{"type":394,"attrs":504,"content":505},{"colspan":370,"rowspan":370,"colwidth":25},[506],{"type":119,"attrs":507,"content":509},{"textAlign":25,"key":508},"p-23",[510],{"text":511,"type":125},"Las facturas que superan ciertos importes o pertenecen a categorías sensibles pueden pasar por validación antes de contabilizarse.",{"type":365,"content":513},[514,523],{"type":394,"attrs":515,"content":516},{"colspan":370,"rowspan":370,"colwidth":25},[517],{"type":119,"attrs":518,"content":520},{"textAlign":25,"key":519},"p-24",[521],{"text":522,"type":125},"Volumen y precio",{"type":394,"attrs":524,"content":525},{"colspan":370,"rowspan":370,"colwidth":25},[526],{"type":119,"attrs":527,"content":529},{"textAlign":25,"key":528},"p-25",[530],{"text":531,"type":125},"El coste debe escalar de forma coherente con el número de facturas procesadas, las entidades y las funcionalidades utilizadas, no únicamente con el número de usuarios.",{"type":119,"attrs":533,"content":535},{"textAlign":25,"key":534},"p-26",[536,540,542,548],{"text":537,"type":125,"marks":538},"Ejemplo hipotético:",[539],{"type":379},{"text":541,"type":125}," Una empresa de 60 empleados con dos sociedades que externaliza la contabilidad a una gestoría puede necesitar un mapeo multientidad, una exportación compatible con el formato del despacho y un",{"text":543,"type":125,"marks":544}," flujo de aprobación por importe",[545],{"type":204,"attrs":546},{"href":547,"uuid":25,"anchor":25,"target":207,"linktype":107},"https://www.spendesk.com/es/blog/orden-de-compra/",{"text":549,"type":125},". La disponibilidad de una integración concreta con a3 u otro software debe verificarse antes de contratar.",{"type":176,"attrs":551,"content":552},{"level":178,"textAlign":25},[553],{"text":554,"type":125},"Qué tipo de solución encaja según tu caso de uso",{"type":119,"attrs":556,"content":558},{"textAlign":25,"key":557},"p-27",[559],{"text":560,"type":125},"El mercado ofrece cuatro categorías.",{"type":562,"content":563},"bullet_list",[564,577,589,601],{"type":565,"content":566},"list_item",[567],{"type":119,"attrs":568,"content":570},{"textAlign":25,"key":569},"p-28",[571,575],{"text":572,"type":125,"marks":573},"OCR o extractor de datos aislado:",[574],{"type":379},{"text":576,"type":125}," extrae campos a CSV, Excel u otro formato. Encaja si el volumen es bajo y aceptas importar o revisar el dato en el software contable. Por sí solo, no permite destruir el papel original.",{"type":565,"content":578},[579],{"type":119,"attrs":580,"content":582},{"textAlign":25,"key":581},"p-29",[583,587],{"text":584,"type":125,"marks":585},"Software de digitalización certificada homologado por la AEAT:",[586],{"type":379},{"text":588,"type":125}," genera una copia digital mediante un proceso que puede tener validez a efectos de conservación, siempre que se cumplan todos los requisitos legales y técnicos. Encaja cuando tu prioridad es reducir o eliminar el archivo físico.",{"type":565,"content":590},[591],{"type":119,"attrs":592,"content":594},{"textAlign":25,"key":593},"p-30",[595,599],{"text":596,"type":125,"marks":597},"ERP o software contable con OCR nativo:",[598],{"type":379},{"text":600,"type":125}," captura y procesa los datos dentro del mismo sistema. Encaja si ya trabajas con una solución de este tipo y el volumen puede gestionarse con los controles y aprobaciones necesarios.",{"type":565,"content":602},[603],{"type":119,"attrs":604,"content":606},{"textAlign":25,"key":605},"p-31",[607,611],{"text":608,"type":125,"marks":609},"Plataforma de gestión del gasto con OCR, aprobaciones e integraciones:",[610],{"type":379},{"text":612,"type":125}," unifica varios orígenes de factura, aprobaciones por importe, varias sociedades y la colaboración con una gestoría. Spendesk puede actuar como capa de captura, control y conciliación que alimenta los sistemas contables mediante integraciones, exportaciones o API, sin sustituir necesariamente al ERP.",{"type":119,"attrs":614,"content":616},{"textAlign":25,"key":615},"p-32",[617],{"text":618,"type":125},"Cruza la categoría con tu volumen, el ERP, los flujos de aprobación y los requisitos de conservación y cumplimiento que resulten aplicables.",{"type":176,"attrs":620,"content":621},{"level":178,"textAlign":25},[622],{"text":623,"type":125},"Lo que la AEAT exige al digitalizar facturas en España",{"type":119,"attrs":625,"content":627},{"textAlign":25,"key":626},"p-33",[628],{"text":629,"type":125},"La normativa española establece requisitos concretos para la conservación y el tratamiento de facturas. Conocerlos ayuda a reducir riesgos y permite valorar si la digitalización certificada encaja con el proceso de la empresa.",{"type":119,"attrs":631,"content":633},{"textAlign":25,"key":632},"p-34",[634],{"text":635,"type":125},"La digitalización certificada exige utilizar software homologado por la AEAT y seguir un proceso que garantice la autenticidad, la integridad, la legibilidad y el acceso al documento digitalizado. Solo cuando se cumplen los requisitos aplicables puede prescindirse del original en papel. Un OCR genérico puede extraer datos, pero no equivale por sí mismo a un proceso de digitalización certificada.",{"type":119,"attrs":637,"content":639},{"textAlign":25,"key":638},"p-35",[640],{"text":641,"type":125},"No existe un único plazo universal de conservación para todas las facturas. Con carácter general, el plazo de prescripción tributaria es de cuatro años, aunque puede haber reglas especiales o interrupciones. Además, el Código de Comercio exige conservar los libros, la documentación y los justificantes relacionados con la actividad durante seis años desde la fecha del último asiento. También pueden existir plazos más largos para bases imponibles negativas, cuotas o deducciones pendientes y otros supuestos específicos.",{"type":119,"attrs":643,"content":645},{"textAlign":25,"key":644},"p-36",[646,652],{"text":647,"type":125,"marks":648},"VeriFactu ",[649],{"type":204,"attrs":650},{"href":651,"uuid":25,"anchor":25,"target":207,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/cuestiones-generales.html",{"text":653,"type":125},"forma parte del marco aplicable a los sistemas informáticos de facturación. Para los contribuyentes afectados, el sistema de facturación debe cumplir los requisitos establecidos por la normativa. VeriFactu _no es la única modalidad: también existe una modalidad no VeriFactu_ con requisitos adicionales de conservación, trazabilidad, integridad y control.",{"type":119,"attrs":655,"content":657},{"textAlign":25,"key":656},"p-37",[658],{"text":659,"type":125},"Con la normativa vigente, los contribuyentes del Impuesto sobre Sociedades incluidos en el ámbito de aplicación deben adaptar sus sistemas antes del 1 de enero de 2027. El resto de obligados incluidos en el ámbito de aplicación deben hacerlo antes del 1 de julio de 2027. Estas fechas se refieren a la adaptación a los requisitos de los sistemas informáticos de facturación y no significan que todos los contribuyentes deban transmitir automáticamente todos sus registros a la AEAT mediante VeriFactu.",{"type":119,"attrs":661,"content":663},{"textAlign":25,"key":662},"p-38",[664],{"text":665,"type":125},"Las facturas emitidas mediante un sistema afectado deben incluir un código QR cuando así lo establezca la normativa aplicable. Los registros de facturación deben cumplir los requisitos de integridad y trazabilidad correspondientes. La transmisión automática y continua de los registros a la AEAT caracteriza la modalidad VeriFactu_, pero no es una obligación general de todos los sistemas no VeriFactu_.",{"type":119,"attrs":667,"content":669},{"textAlign":25,"key":668},"p-39",[670,671,677,679,685],{"text":199,"type":125},{"text":672,"type":125,"marks":673}," Ley Crea y Crece",[674],{"type":204,"attrs":675},{"href":676,"uuid":25,"anchor":25,"target":207,"linktype":107},"https://www.boe.es/buscar/act.php?id=BOE-A-2022-15818",{"text":678,"type":125}," establece la factura electrónica obligatoria entre empresarios y profesionales en los supuestos previstos por la ley. Su desarrollo reglamentario se ha completado con el",{"text":680,"type":125,"marks":681}," Real Decreto 238/2026",[682],{"type":204,"attrs":683},{"href":684,"uuid":25,"anchor":25,"target":207,"linktype":107},"https://www.boe.es/buscar/act.php?id=BOE-A-2026-7295",{"text":686,"type":125},", cuya aplicación efectiva queda vinculada a la entrada en vigor de la orden ministerial prevista en ese real decreto.",{"type":119,"attrs":688,"content":690},{"textAlign":25,"key":689},"p-40",[691],{"text":692,"type":125},"Los plazos de adaptación para la factura electrónica B2B se expresan en relación con ese hito: 12 meses desde la entrada en vigor de la orden ministerial para las empresas y profesionales cuyo volumen de operaciones del año anterior haya superado los 8 millones de euros, y 24 meses para el resto de empresas y profesionales incluidos en el ámbito de aplicación. No deben presentarse fechas fijas adicionales sin verificar previamente la publicación y entrada en vigor de la orden ministerial correspondiente.",{"type":119,"attrs":694,"content":696},{"textAlign":25,"key":695},"p-41",[697,699,705],{"text":698,"type":125},"Las empresas incluidas en el",{"text":700,"type":125,"marks":701}," SII",[702],{"type":204,"attrs":703},{"href":704,"uuid":25,"anchor":25,"target":207,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/iva/suministro-inmediato-informacion/informacion-general.html",{"text":706,"type":125},", como las grandes empresas, los grupos de IVA y las entidades inscritas en el REDEME, deben remitir los registros de facturación conforme a sus plazos específicos. En general, las facturas emitidas se suministran en un plazo de cuatro días naturales desde su expedición, sin contar sábados, domingos ni festivos nacionales. Si la factura la expide materialmente el destinatario o un tercero, el plazo es de ocho días. Las facturas recibidas se suministran en un plazo de cuatro días desde su registro contable, con el límite aplicable del día 16 del mes siguiente al periodo de liquidación. El SII implica el suministro de registros de facturación, no el envío general de las facturas completas a la AEAT.",{"type":119,"attrs":708,"content":710},{"textAlign":25,"key":709},"p-42",[711],{"text":712,"type":125},"Una pyme que quiera eliminar su archivo físico de facturas debe comprobar que el proceso de digitalización es el certificado y homologado que exige la AEAT. Un OCR genérico extrae datos, pero no cumple por sí solo los requisitos necesarios para sustituir el papel ante una inspección.",{"type":714},"horizontal_rule",{"type":119,"attrs":716,"content":718},{"textAlign":25,"key":717},"p-43",[719,721,727],{"text":720,"type":125},"¿Quieres ver cómo funciona la captura de facturas con flujos de aprobación y exportación a tu sistema contable?",{"text":722,"type":125,"marks":723}," Descubre cómo Spendesk convierte la captura de facturas en control",[724],{"type":204,"attrs":725},{"href":726,"uuid":25,"anchor":25,"target":207,"linktype":107},"https://cta-redirect.hubspot.com/cta/redirect/2694209/03098c55-28b6-455d-827f-0aa7abdb09f5",{"text":728,"type":125}," y comprueba cómo el equipo de finanzas puede dejar de teclear y empezar a validar.",{"name":730,"created_at":731,"published_at":16,"updated_at":732,"id":733,"uuid":734,"content":735,"slug":742,"full_slug":743,"sort_by_date":25,"position":52,"tag_list":744,"is_startpage":28,"parent_id":745,"meta_data":25,"group_id":746,"first_published_at":747,"release_id":25,"lang":32,"path":25,"alternates":748,"default_full_slug":749,"translated_slugs":750,"_stopResolving":41},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":736,"icon":737,"name":730,"component":741},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":738,"alt":739,"name":99,"focus":99,"title":99,"filename":740,"copyright":99,"fieldtype":104,"is_external_url":28},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","es/blog/category/article",[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[751,752,753],{"path":749,"name":25,"lang":37,"published":25},{"path":749,"name":25,"lang":39,"published":25},{"path":749,"name":25,"lang":32,"published":25},[32],[],"Digitalización de facturas con OCR: extraer y contabilizar",[],"15",[760],{"_uid":761,"asset":762,"caption":99,"component":767},"c8269bd2-6b04-4456-8951-37a4c3c7907d",{"id":763,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":764,"copyright":99,"fieldtype":104,"meta_data":765,"is_external_url":28},213555796876754,"https://a.storyblok.com/f/146026/1536x1024/5ff873bd57/spendesk-ocr-blog-image.png",{"size":766},"1536x1024","image","Digitalización de facturas mediante OCR: descubre cómo extraer, validar y preparar los datos para contabilizarlos en el ERP, así como los requisitos de la AEAT.",[],[771],{"_uid":772,"items":773,"heading":825,"component":848},"73b6d500-79ee-4c80-8a75-9ed1fdf15ef9",[774,785,795,805,815],{"_uid":775,"title":776,"component":777,"description":778},"d924b0b5-8d0b-499f-ba08-7857e8a9a616","¿Qué diferencia hay entre escanear y digitalizar una factura?","faqItem",{"type":116,"content":779},[780],{"type":119,"attrs":781,"content":782},{"textAlign":25,"key":121},[783],{"text":784,"type":125},"Escanear produce una imagen. Digitalizar puede añadir extracción de campos y datos estructurados para que el software contable los procese. Una factura escaneada puede requerir revisión o introducción manual, mientras que una factura digitalizada puede reducir ese trabajo, sin eliminar necesariamente los controles humanos.",{"_uid":786,"title":787,"component":777,"description":788},"baa793b6-abe6-4b48-ab74-8a97f60052cd","¿La digitalización de facturas tiene validez legal ante la AEAT?",{"type":116,"content":789},[790],{"type":119,"attrs":791,"content":792},{"textAlign":25,"key":121},[793],{"text":794,"type":125},"Puede tenerla cuando se realiza mediante software homologado y conforme al proceso y los requisitos técnicos aplicables. En ese caso, puede ser posible prescindir del papel original, respetando los plazos de conservación tributarios, mercantiles y cualquier otro plazo especial que corresponda. La utilización de OCR, por sí sola, no basta.",{"_uid":796,"title":797,"component":777,"description":798},"1a50d434-b809-4c80-bad4-ae6ee7212735","¿Qué herramienta usar para escanear facturas y contabilizarlas automáticamente en un ERP?",{"type":116,"content":799},[800],{"type":119,"attrs":801,"content":802},{"textAlign":25,"key":121},[803],{"text":804,"type":125},"Depende del volumen, el tipo de documentos, el software contable, las necesidades de aprobación, el número de entidades y los requisitos de conservación. Antes de contratar, verifica la disponibilidad de la integración concreta, el formato de exportación, los campos que extrae el OCR y el nivel de revisión manual necesario.",{"_uid":806,"title":807,"component":777,"description":808},"0ae67cd1-17e5-4622-88ef-129bf9c01aaf","¿Qué fiabilidad tiene el OCR y qué pasa cuando se equivoca?",{"type":116,"content":809},[810],{"type":119,"attrs":811,"content":812},{"textAlign":25,"key":121},[813],{"text":814,"type":125},"La fiabilidad depende de la calidad del documento, el formato y el campo que se extrae. Ningún sistema es infalible. 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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":2332,"content":2333},{"textAlign":25},[2334],{"text":2335,"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":2337,"content":2338},{"textAlign":25},[2339],{"text":2340,"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":2342,"content":2343},{"textAlign":25},[2344],{"text":2345,"type":125},"Ahí es donde Spendesk puede ser una buena opción.",{"_uid":2347,"title":2348,"component":777,"description":2349},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","¿Cómo funciona Spendesk?",{"type":116,"content":2350},[2351,2356,2368,2373,2383,2388,2393,2398],{"type":119,"attrs":2352,"content":2353},{"textAlign":25},[2354],{"text":2355,"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":2357,"content":2358},{"textAlign":25},[2359,2363,2366],{"text":2360,"type":125,"marks":2361},"Para los empleados",[2362],{"type":379},{"type":2207,"marks":2364},[2365],{"type":379},{"text":2367,"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":2369,"content":2370},{"textAlign":25},[2371],{"text":2372,"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":2374,"content":2375},{"textAlign":25},[2376,2380,2381],{"text":2377,"type":125,"marks":2378},"Para los equipos financieros",[2379],{"type":379},{"type":2207},{"text":2382,"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":2384,"content":2385},{"textAlign":25},[2386],{"text":2387,"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":2389,"content":2390},{"textAlign":25},[2391],{"text":2392,"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":2394,"content":2395},{"textAlign":25},[2396],{"text":2397,"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":2399,"content":2400},{"textAlign":25},[2401],{"text":2402,"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.",[2404],{"cta":2405,"_uid":2406,"title":2407,"eyebrow":2414,"subtitle":2417,"component":176,"textAlign":99,"sectionSettings":2423,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":116,"content":2408},[2409],{"type":176,"attrs":2410,"content":2411},{"level":178},[2412],{"text":2413,"type":125},"Empezar con Spendesk",{"type":116,"content":2415},[2416],{"type":119},{"type":116,"content":2418},[2419],{"type":119,"content":2420},[2421],{"text":2422,"type":125},"Descubre por qué más de 3500 directores financieros, interventores, contables y administradores financieros confían en Spendesk.",[],[],"Otros artículos","Enlaces rápidos",[2428,2567,2715,2866],{"name":2429,"created_at":2430,"published_at":2431,"updated_at":2432,"id":2433,"uuid":2434,"content":2435,"slug":2555,"full_slug":2556,"sort_by_date":25,"position":2557,"tag_list":2558,"is_startpage":28,"parent_id":853,"meta_data":25,"group_id":2559,"first_published_at":2560,"release_id":25,"lang":32,"path":25,"alternates":2561,"default_full_slug":2562,"translated_slugs":2563},"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":2436,"title":2429,"topics":2437,"noIndex":28,"category":2446,"language":2455,"component":742,"heroMedia":2456,"metaTitle":2457,"publishedAt":2458,"readingTime":758,"redirectUrl":99,"listingImage":2459,"metaDescription":2467,"bottomArticleCta":2468,"componentsAfterTheArticle":2469},"4d9a1a9c-f0f5-4775-ae79-8b73f718b041",[2438],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2439,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2440,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2441,"default_full_slug":163,"translated_slugs":2442,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2443,2444,2445],{"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":730,"created_at":731,"published_at":16,"updated_at":732,"id":733,"uuid":734,"content":2447,"slug":742,"full_slug":743,"sort_by_date":25,"position":52,"tag_list":2449,"is_startpage":28,"parent_id":745,"meta_data":25,"group_id":746,"first_published_at":747,"release_id":25,"lang":32,"path":25,"alternates":2450,"default_full_slug":749,"translated_slugs":2451,"_stopResolving":41},{"_uid":736,"icon":2448,"name":730,"component":741},{"id":738,"alt":739,"name":99,"focus":99,"title":99,"filename":740,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2452,2453,2454],{"path":749,"name":25,"lang":37,"published":25},{"path":749,"name":25,"lang":39,"published":25},{"path":749,"name":25,"lang":32,"published":25},[32],[],"Conciliación de facturas: cómo evitar errores y agilizar las","2026-09-11 00:00",[2460],{"_uid":2461,"link":2462,"asset":2463,"caption":99,"component":767},"7e312a70-4f3a-4e88-b050-cd857b48328a",{"id":99,"url":99,"linktype":892,"fieldtype":108,"cached_url":1913,"prep":41},{"id":2464,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2465,"copyright":99,"fieldtype":104,"meta_data":2466,"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.",[],[2470],{"_uid":2471,"items":2472,"heading":2533,"component":848},"05d3fd1f-9939-4b87-b169-e126811177e6",[2473,2483,2493,2503,2513,2523],{"_uid":2474,"title":2475,"component":777,"description":2476},"3797035d-947e-4241-a972-750ae5ade4b6","¿Qué causa los descuadres en las facturas?",{"type":116,"content":2477},[2478],{"type":119,"attrs":2479,"content":2480},{"textAlign":25},[2481],{"text":2482,"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":2484,"title":2485,"component":777,"description":2486},"f2ea5888-1a9c-4809-93af-11f1b6c973ee","¿Qué ocurre cuando una factura no coincide con el pedido?",{"type":116,"content":2487},[2488],{"type":119,"attrs":2489,"content":2490},{"textAlign":25},[2491],{"text":2492,"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":2494,"title":2495,"component":777,"description":2496},"218ef5e9-c908-40c4-85d5-b84fdf1922ca","¿Cuáles son los errores de codificación más frecuentes?",{"type":116,"content":2497},[2498],{"type":119,"attrs":2499,"content":2500},{"textAlign":25},[2501],{"text":2502,"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":2504,"title":2505,"component":777,"description":2506},"e58f7c77-176f-41fa-bb44-ef9423fa8b57","¿Cómo puede mejorar una empresa el procesamiento de facturas?",{"type":116,"content":2507},[2508],{"type":119,"attrs":2509,"content":2510},{"textAlign":25},[2511],{"text":2512,"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":2514,"title":2515,"component":777,"description":2516},"8fad0725-50d7-49cb-b1f2-3c664e9fae01","¿En qué se diferencia la conciliación de facturas de la conciliación bancaria?",{"type":116,"content":2517},[2518],{"type":119,"attrs":2519,"content":2520},{"textAlign":25},[2521],{"text":2522,"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":2524,"title":2525,"component":777,"description":2526},"dab1bc41-9b1b-454e-8ce4-bc7933606b9a","¿Cómo puede ayudar Spendesk con la conciliación de facturas?",{"type":116,"content":2527},[2528],{"type":119,"attrs":2529,"content":2530},{"textAlign":25},[2531],{"text":2532,"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.",[2534],{"cta":2535,"_uid":2536,"title":2537,"eyebrow":2543,"subtitle":2548,"component":176,"textAlign":99,"flexibleSection":2553,"sectionSettings":2554,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"bc20a4a6-1ac6-49d9-a31d-740c9b91c095",{"type":116,"content":2538},[2539],{"type":176,"attrs":2540,"content":2541},{"level":178,"textAlign":25},[2542],{"text":835,"type":125},{"type":116,"content":2544},[2545],{"type":119,"attrs":2546,"content":2547},{"textAlign":25},[],{"type":116,"content":2549},[2550],{"type":119,"attrs":2551,"content":2552},{"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",[2564,2565,2566],{"path":2562,"name":25,"lang":37,"published":25},{"path":2562,"name":25,"lang":39,"published":25},{"path":2562,"name":25,"lang":32,"published":25},{"name":2568,"created_at":2569,"published_at":2570,"updated_at":2571,"id":2572,"uuid":2573,"content":2574,"slug":2703,"full_slug":2704,"sort_by_date":25,"position":2705,"tag_list":2706,"is_startpage":28,"parent_id":853,"meta_data":25,"group_id":2707,"first_published_at":2708,"release_id":25,"lang":32,"path":25,"alternates":2709,"default_full_slug":2710,"translated_slugs":2711},"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":2575,"title":2568,"topics":2576,"noIndex":28,"category":2585,"language":2594,"component":742,"heroMedia":2595,"metaTitle":2596,"publishedAt":2597,"readingTime":758,"redirectUrl":99,"listingImage":2598,"metaDescription":2605,"bottomArticleCta":2606,"componentsAfterTheArticle":2607},"7c8baf82-c72c-4bd0-978c-914b4de81327",[2577],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2578,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2579,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2580,"default_full_slug":163,"translated_slugs":2581,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2582,2583,2584],{"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":730,"created_at":731,"published_at":16,"updated_at":732,"id":733,"uuid":734,"content":2586,"slug":742,"full_slug":743,"sort_by_date":25,"position":52,"tag_list":2588,"is_startpage":28,"parent_id":745,"meta_data":25,"group_id":746,"first_published_at":747,"release_id":25,"lang":32,"path":25,"alternates":2589,"default_full_slug":749,"translated_slugs":2590,"_stopResolving":41},{"_uid":736,"icon":2587,"name":730,"component":741},{"id":738,"alt":739,"name":99,"focus":99,"title":99,"filename":740,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2591,2592,2593],{"path":749,"name":25,"lang":37,"published":25},{"path":749,"name":25,"lang":39,"published":25},{"path":749,"name":25,"lang":32,"published":25},[32],[],"Suministro Inmediato de Información (SII): quién está obliga","2026-08-26 00:00",[2599],{"_uid":2600,"asset":2601,"caption":99,"component":767},"57620067-ee10-44b1-994e-e86bf0c9a7af",{"id":2602,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2603,"copyright":99,"fieldtype":104,"meta_data":2604,"is_external_url":28},213593665769182,"https://a.storyblok.com/f/146026/1536x1024/f024cf1427/suministro-inmediato-de-informacion-sii.png",{"size":766},"Descubre qué es el Suministro Inmediato de Información (SII), quién está obligado a utilizarlo y cómo gestionar los plazos de envío del IVA.",[],[2608],{"_uid":2609,"items":2610,"heading":2681,"component":848},"def80281-c114-48d8-922b-c6452f4b32e1",[2611,2621,2631,2641,2651,2661,2671],{"_uid":2612,"title":2613,"component":777,"description":2614},"7adf060b-0882-41f2-8376-aa433a02769e","¿En qué consiste exactamente el SII?",{"type":116,"content":2615},[2616],{"type":119,"attrs":2617,"content":2618},{"textAlign":25},[2619],{"text":2620,"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":2622,"title":2623,"component":777,"description":2624},"be7cc60c-fdd7-48cd-86ee-3cd10e8a77df","¿Qué empresas están obligadas a utilizar el SII?",{"type":116,"content":2625},[2626],{"type":119,"attrs":2627,"content":2628},{"textAlign":25},[2629],{"text":2630,"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":2632,"title":2633,"component":777,"description":2634},"8a10655a-0848-47c1-954b-b071fdee7f5d","¿Puede una empresa acogerse voluntariamente al SII?",{"type":116,"content":2635},[2636],{"type":119,"attrs":2637,"content":2638},{"textAlign":25},[2639],{"text":2640,"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":2642,"title":2643,"component":777,"description":2644},"a12435fc-1766-4be9-ac61-a9537861dab0","¿Cuál es el plazo para enviar una factura al SII?",{"type":116,"content":2645},[2646],{"type":119,"attrs":2647,"content":2648},{"textAlign":25},[2649],{"text":2650,"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":2652,"title":2653,"component":777,"description":2654},"40060d22-3957-4e6d-8f07-34e68f92caf4","¿Qué modelos deja de presentar una empresa acogida al SII?",{"type":116,"content":2655},[2656],{"type":119,"attrs":2657,"content":2658},{"textAlign":25},[2659],{"text":2660,"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":2662,"title":2663,"component":777,"description":2664},"ee432358-03bc-446c-b99e-fb39b33d8249","¿Qué diferencia hay entre SII, VeriFactu y factura electrónica B2B?",{"type":116,"content":2665},[2666],{"type":119,"attrs":2667,"content":2668},{"textAlign":25},[2669],{"text":2670,"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":2672,"title":2673,"component":777,"description":2674},"eba19354-4fee-45a5-a514-a123eaeb80dd","¿Cómo ayuda Spendesk a gestionar las facturas con el SII?",{"type":116,"content":2675},[2676],{"type":119,"attrs":2677,"content":2678},{"textAlign":25},[2679],{"text":2680,"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.",[2682],{"cta":2683,"_uid":2684,"title":2685,"eyebrow":2691,"subtitle":2696,"component":176,"textAlign":99,"flexibleSection":2701,"sectionSettings":2702,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"1b5b92ff-b89c-495c-a337-c708520f4861",{"type":116,"content":2686},[2687],{"type":176,"attrs":2688,"content":2689},{"level":178,"textAlign":25},[2690],{"text":835,"type":125},{"type":116,"content":2692},[2693],{"type":119,"attrs":2694,"content":2695},{"textAlign":25},[],{"type":116,"content":2697},[2698],{"type":119,"attrs":2699,"content":2700},{"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",[2712,2713,2714],{"path":2710,"name":25,"lang":37,"published":25},{"path":2710,"name":25,"lang":39,"published":25},{"path":2710,"name":25,"lang":32,"published":25},{"name":2716,"created_at":2717,"published_at":2718,"updated_at":2719,"id":2720,"uuid":2721,"content":2722,"slug":2854,"full_slug":2855,"sort_by_date":25,"position":2856,"tag_list":2857,"is_startpage":28,"parent_id":853,"meta_data":25,"group_id":2858,"first_published_at":2859,"release_id":25,"lang":32,"path":25,"alternates":2860,"default_full_slug":2861,"translated_slugs":2862},"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":2723,"title":2716,"topics":2724,"noIndex":28,"category":2733,"language":2742,"component":742,"heroMedia":2743,"metaTitle":2744,"publishedAt":2745,"readingTime":2746,"redirectUrl":99,"listingImage":2747,"metaDescription":2756,"bottomArticleCta":2757,"componentsAfterTheArticle":2758},"44ff9429-7c9b-42bf-b0a5-b8ed4114b479",[2725],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2726,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2727,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2728,"default_full_slug":163,"translated_slugs":2729,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2730,2731,2732],{"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":730,"created_at":731,"published_at":16,"updated_at":732,"id":733,"uuid":734,"content":2734,"slug":742,"full_slug":743,"sort_by_date":25,"position":52,"tag_list":2736,"is_startpage":28,"parent_id":745,"meta_data":25,"group_id":746,"first_published_at":747,"release_id":25,"lang":32,"path":25,"alternates":2737,"default_full_slug":749,"translated_slugs":2738,"_stopResolving":41},{"_uid":736,"icon":2735,"name":730,"component":741},{"id":738,"alt":739,"name":99,"focus":99,"title":99,"filename":740,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2739,2740,2741],{"path":749,"name":25,"lang":37,"published":25},{"path":749,"name":25,"lang":39,"published":25},{"path":749,"name":25,"lang":32,"published":25},[32],[],"Modelo 390: resumen anual del IVA, quién lo presenta, casill","2026-08-25 00:00","12",[2748],{"_uid":2749,"link":2750,"asset":2751,"caption":99,"component":767},"c5e8bc46-7451-43bf-a998-28fd00bf481e",{"id":99,"url":99,"linktype":892,"fieldtype":108,"cached_url":1913,"prep":41},{"id":2752,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2753,"copyright":99,"fieldtype":104,"meta_data":2754,"is_external_url":28},218555405333603,"https://a.storyblok.com/f/146026/1671x941/bd54bf81e9/modelo-390-1.png",{"size":2755},"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.",[],[2759],{"_uid":2760,"items":2761,"heading":2832,"component":848},"55a4787c-f921-4881-83c4-ef5b8473e554",[2762,2772,2782,2792,2802,2812,2822],{"_uid":2763,"title":2764,"component":777,"description":2765},"10d29113-a8f5-4b88-8326-e0d65c863aa0","¿Qué es el Modelo 390?",{"type":116,"content":2766},[2767],{"type":119,"attrs":2768,"content":2769},{"textAlign":25},[2770],{"text":2771,"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":2773,"title":2774,"component":777,"description":2775},"eab524f8-8182-4ea3-ac1c-2e9c99de0de6","¿Quién debe presentar el Modelo 390?",{"type":116,"content":2776},[2777],{"type":119,"attrs":2778,"content":2779},{"textAlign":25},[2780],{"text":2781,"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":2783,"title":2784,"component":777,"description":2785},"22e5cc60-f446-4bb9-adcd-7bad5bcc2e7f","¿Hay que presentar el Modelo 390 si los modelos 303 fueron a cero?",{"type":116,"content":2786},[2787],{"type":119,"attrs":2788,"content":2789},{"textAlign":25},[2790],{"text":2791,"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":2793,"title":2794,"component":777,"description":2795},"6d793610-2298-4bbc-bd6b-25109052b464","¿Cuál es la diferencia entre el Modelo 390 y el Modelo 303?",{"type":116,"content":2796},[2797],{"type":119,"attrs":2798,"content":2799},{"textAlign":25},[2800],{"text":2801,"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":2803,"title":2804,"component":777,"description":2805},"b2916a89-1e60-4a58-9251-61e53cfc7e49","¿Qué se incluye en la casilla 105?",{"type":116,"content":2806},[2807],{"type":119,"attrs":2808,"content":2809},{"textAlign":25},[2810],{"text":2811,"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":2813,"title":2814,"component":777,"description":2815},"501e47a4-e93b-4b9a-8ccb-13a5830f9ba5","¿Cómo se corrige un error en el Modelo 390?",{"type":116,"content":2816},[2817],{"type":119,"attrs":2818,"content":2819},{"textAlign":25},[2820],{"text":2821,"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":2823,"title":2824,"component":777,"description":2825},"5cc78bc1-0bcd-4d06-a8d4-e11abccc9168","¿Cómo ayuda Spendesk a preparar el Modelo 390?",{"type":116,"content":2826},[2827],{"type":119,"attrs":2828,"content":2829},{"textAlign":25},[2830],{"text":2831,"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.",[2833],{"cta":2834,"_uid":2835,"title":2836,"eyebrow":2842,"subtitle":2847,"component":176,"textAlign":99,"flexibleSection":2852,"sectionSettings":2853,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"882ac242-5c90-41e2-b783-03a067b89050",{"type":116,"content":2837},[2838],{"type":176,"attrs":2839,"content":2840},{"level":178,"textAlign":25},[2841],{"text":835,"type":125},{"type":116,"content":2843},[2844],{"type":119,"attrs":2845,"content":2846},{"textAlign":25},[],{"type":116,"content":2848},[2849],{"type":119,"attrs":2850,"content":2851},{"textAlign":25},[],[],[],"modelo-390","es/blog/modelo-390",-3160,[],"5095905f-518b-4d56-97b7-f9946b641ce4","2026-09-02T13:32:49.570Z",[],"blog/modelo-390",[2863,2864,2865],{"path":2861,"name":25,"lang":37,"published":25},{"path":2861,"name":25,"lang":39,"published":25},{"path":2861,"name":25,"lang":32,"published":25},{"name":2867,"created_at":2868,"published_at":2869,"updated_at":2870,"id":2871,"uuid":2872,"content":2873,"slug":2993,"full_slug":2994,"sort_by_date":25,"position":2995,"tag_list":2996,"is_startpage":28,"parent_id":853,"meta_data":25,"group_id":2997,"first_published_at":2998,"release_id":25,"lang":32,"path":25,"alternates":2999,"default_full_slug":3000,"translated_slugs":3001},"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":2874,"title":2867,"topics":2875,"noIndex":28,"category":2884,"language":2893,"component":742,"heroMedia":2894,"metaTitle":2895,"publishedAt":2745,"readingTime":2896,"redirectUrl":99,"listingImage":2897,"metaDescription":2905,"bottomArticleCta":2906,"componentsAfterTheArticle":2907},"dccb051a-42df-4342-8485-b7f35e0277bc",[2876],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2877,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2878,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2879,"default_full_slug":163,"translated_slugs":2880,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2881,2882,2883],{"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":730,"created_at":731,"published_at":16,"updated_at":732,"id":733,"uuid":734,"content":2885,"slug":742,"full_slug":743,"sort_by_date":25,"position":52,"tag_list":2887,"is_startpage":28,"parent_id":745,"meta_data":25,"group_id":746,"first_published_at":747,"release_id":25,"lang":32,"path":25,"alternates":2888,"default_full_slug":749,"translated_slugs":2889,"_stopResolving":41},{"_uid":736,"icon":2886,"name":730,"component":741},{"id":738,"alt":739,"name":99,"focus":99,"title":99,"filename":740,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2890,2891,2892],{"path":749,"name":25,"lang":37,"published":25},{"path":749,"name":25,"lang":39,"published":25},{"path":749,"name":25,"lang":32,"published":25},[32],[],"Modelo 347: qué es, quién lo presenta y cómo cuadrar las ope","13",[2898],{"_uid":2899,"asset":2900,"caption":99,"component":767},"524fd86d-0162-40d0-8d0c-df1c150e52c3",{"id":2901,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2902,"copyright":99,"fieldtype":104,"meta_data":2903,"is_external_url":28},218544053612632,"https://a.storyblok.com/f/146026/1672x941/8afacabb0f/modelo-347.png",{"size":2904},"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.",[],[2908],{"_uid":2909,"items":2910,"heading":2971,"component":848},"e16a1b38-8a3e-4bdc-9517-c2db347bb109",[2911,2921,2931,2941,2951,2961],{"_uid":2912,"title":2913,"component":777,"description":2914},"49aa426d-fb37-4d02-8604-8753e11c75ae","¿El modelo 347 supone algún pago a Hacienda?",{"type":116,"content":2915},[2916],{"type":119,"attrs":2917,"content":2918},{"textAlign":25},[2919],{"text":2920,"type":125},"No. El modelo 347 es una declaración informativa y no implica, por sí mismo, un ingreso ni una devolución.",{"_uid":2922,"title":2923,"component":777,"description":2924},"d5f8692d-a5d7-4d67-b5bb-2cb8fd4835cc","¿Quién debe presentar el modelo 347?",{"type":116,"content":2925},[2926],{"type":119,"attrs":2927,"content":2928},{"textAlign":25},[2929],{"text":2930,"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":2932,"title":2933,"component":777,"description":2934},"68dd49af-838d-41c9-add2-85a0f7161fe3","¿Qué ocurre si mi modelo 347 no coincide con el de un proveedor o cliente?",{"type":116,"content":2935},[2936],{"type":119,"attrs":2937,"content":2938},{"textAlign":25},[2939],{"text":2940,"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":2942,"title":2943,"component":777,"description":2944},"0e0fdda6-4ac5-4a52-b4f6-5718eb7dfe64","¿Las operaciones intracomunitarias se incluyen en el modelo 347?",{"type":116,"content":2945},[2946],{"type":119,"attrs":2947,"content":2948},{"textAlign":25},[2949],{"text":2950,"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":2952,"title":2953,"component":777,"description":2954},"8e7f8716-9e11-452f-a190-0ab8e3a59985","¿Las importaciones y exportaciones se declaran en el modelo 347?",{"type":116,"content":2955},[2956],{"type":119,"attrs":2957,"content":2958},{"textAlign":25},[2959],{"text":2960,"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":2962,"title":2963,"component":777,"description":2964},"0a1b3209-710e-4c42-b996-e68d37c1a8ec","¿Cómo ayuda Spendesk a preparar la información del modelo 347?",{"type":116,"content":2965},[2966],{"type":119,"attrs":2967,"content":2968},{"textAlign":25},[2969],{"text":2970,"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.",[2972],{"cta":2973,"_uid":2974,"title":2975,"eyebrow":2981,"subtitle":2986,"component":176,"textAlign":99,"flexibleSection":2991,"sectionSettings":2992,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"7d4eb9dd-e2a2-4b28-ab66-4d67cdb8b1ed",{"type":116,"content":2976},[2977],{"type":176,"attrs":2978,"content":2979},{"level":178,"textAlign":25},[2980],{"text":835,"type":125},{"type":116,"content":2982},[2983],{"type":119,"attrs":2984,"content":2985},{"textAlign":25},[],{"type":116,"content":2987},[2988],{"type":119,"attrs":2989,"content":2990},{"textAlign":25},[],[],[],"modelo-347","es/blog/modelo-347",-2970,[],"4a29a4dc-44ed-4c89-a829-8f36debe0d38","2026-08-27T10:05:45.238Z",[],"blog/modelo-347",[3002,3003,3004],{"path":3000,"name":25,"lang":37,"published":25},{"path":3000,"name":25,"lang":39,"published":25},{"path":3000,"name":25,"lang":32,"published":25},1793980980167]