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Si falta información importante, solicita una corrección al proveedor antes de cerrar el periodo contable.",{"type":119,"attrs":580,"content":582},{"textAlign":25,"key":581},"p-42",[583],{"text":584,"type":125},"Una herramienta de cuentas por pagar puede facilitar esta revisión. Spendesk permite recibir facturas y notas de crédito, extraer o pre-rellenar sus datos y, cuando corresponde, asociarlas con el pedido de compra y la documentación de recepción. El equipo debe revisar la información antes de enviarla al flujo de aprobación.",{"type":188,"attrs":586,"content":587},{"level":190,"textAlign":25},[588],{"text":589,"type":125},"Cómo afecta una rectificativa al IVA soportado",{"type":119,"attrs":591,"content":592},{"textAlign":25,"key":121},[593],{"text":594,"type":125},"Una factura rectificativa puede modificar el IVA soportado que la empresa había registrado o deducido.",{"type":119,"attrs":596,"content":597},{"textAlign":25,"key":177},[598],{"text":599,"type":125},"Cuando la rectificación reduce la operación original, normalmente también reduce la base y la cuota de IVA soportado asociadas. Puede ocurrir con devoluciones de mercancía, descuentos posteriores, rappels, correcciones de precios o anulaciones parciales.",{"type":119,"attrs":601,"content":602},{"textAlign":25,"key":183},[603],{"text":604,"type":125},"Cuando la rectificación aumenta la operación, el ajuste puede incrementar el IVA soportado, siempre que se cumplan las condiciones para su deducción.",{"type":119,"attrs":606,"content":607},{"textAlign":25,"key":196},[608],{"text":609,"type":125},"La rectificación debe registrarse y reflejarse en el periodo que corresponda según las reglas aplicables, el artículo 114 de la Ley del IVA y la fecha en que se recibe o registra el documento. No debe asumirse automáticamente que siempre hay que reabrir la declaración en la que se incluyó la factura original.",{"type":119,"attrs":611,"content":612},{"textAlign":25,"key":202},[613,615,621],{"text":614,"type":125},"La ",{"text":616,"type":125,"marks":617},"AEAT explica el tratamiento de las facturas rectificativas recibidas en el registro de facturas recibidas",[618],{"type":216,"attrs":619},{"href":620,"uuid":25,"anchor":25,"target":219,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/impuestos-tasas/iva/iva-libros-registro-iva-traves-aeat/preguntas-frecuentes/4-libro-registro-facturas-recibidas.html",{"text":622,"type":125},". Ante un ajuste relevante o una operación compleja, consulta las instrucciones vigentes o a tu asesoría.",{"type":119,"attrs":624,"content":625},{"textAlign":25,"key":208},[626],{"text":627,"type":125},"La rectificación de una factura recibida tampoco debe confundirse con la recuperación del IVA de una factura impagada. En una factura impagada, el procedimiento corresponde normalmente al emisor de la factura. Como receptor, tu tarea es registrar correctamente la factura rectificativa que recibas y ajustar la información que proceda.",{"type":188,"attrs":629,"content":630},{"level":190,"textAlign":25},[631],{"text":632,"type":125},"Cómo contabilizar una factura rectificativa recibida",{"type":119,"attrs":634,"content":635},{"textAlign":25,"key":235},[636],{"text":637,"type":125},"El tratamiento contable depende del motivo de la rectificación y de si el documento refleja una diferencia o sustituye la información anterior.",{"type":119,"attrs":639,"content":640},{"textAlign":25,"key":247},[641],{"text":642,"type":125},"En una rectificativa por diferencias, normalmente se registra únicamente el ajuste. En una rectificativa por sustitución, puede ser necesario revisar o revertir el registro anterior y contabilizar la información corregida, según el procedimiento contable de la empresa.",{"type":119,"attrs":644,"content":645},{"textAlign":25,"key":258},[646],{"text":647,"type":125},"La cuenta utilizada dependerá de la naturaleza de la operación. No se contabiliza igual una devolución de compras, un descuento por pronto pago, un rappel o una corrección de precio.",{"type":119,"attrs":649,"content":650},{"textAlign":25,"key":272},[651],{"text":652,"type":125},"Por eso, no existe un único asiento aplicable a todas las facturas rectificativas. Antes de registrar el documento, revisa el motivo, el alcance de la corrección, el IVA soportado que se había deducido y el efecto sobre los registros contables y fiscales.",{"type":119,"attrs":654,"content":655},{"textAlign":25,"key":281},[656],{"text":657,"type":125},"Conserva siempre la factura original y la rectificativa en el mismo expediente. Esta relación facilita la revisión contable y permite explicar el ajuste si la empresa recibe una solicitud de información.",{"type":119,"attrs":659,"content":660},{"textAlign":25,"key":290},[661],{"text":662,"type":125},"Spendesk puede ayudarte a centralizar ambos documentos, mantener la trazabilidad del proceso, dirigir la rectificativa al flujo de aprobación correspondiente y preparar la información para su exportación contable. La cuenta contable y el tratamiento fiscal deben validarse conforme al plan contable y a las reglas aplicables a la empresa.",{"type":188,"attrs":664,"content":665},{"level":190,"textAlign":25},[666],{"text":667,"type":125},"Registro en el libro de facturas recibidas",{"type":119,"attrs":669,"content":670},{"textAlign":25,"key":301},[671],{"text":672,"type":125},"Las facturas rectificativas recibidas deben registrarse con la información necesaria para identificar el documento, la operación original y la base y cuota que correspondan.",{"type":119,"attrs":674,"content":675},{"textAlign":25,"key":310},[676],{"text":677,"type":125},"El registro debe mantener separados los documentos rectificativos y permitir relacionarlos con la factura original. Además de la factura, conserva la documentación que explique el motivo del ajuste, como una devolución, una comunicación de descuento o un acuerdo comercial.",{"type":119,"attrs":679,"content":680},{"textAlign":25,"key":319},[681],{"text":682,"type":125},"En el SII, la información que se envía depende de que la factura rectificativa sea expedida o recibida y del tipo de rectificación. Los códigos utilizados por el emisor no deben trasladarse automáticamente al registro del receptor.",{"type":119,"attrs":684,"content":685},{"textAlign":25,"key":330},[686,688,693],{"text":687,"type":125},"Para las facturas recibidas, la identificación como factura rectificativa y el detalle que debe informarse dependen del caso. La AEAT contempla el uso del indicador «Rx» en el registro del receptor y establece requisitos adicionales para determinados supuestos de rectificación por sustitución. Consulta las ",{"text":689,"type":125,"marks":690},"instrucciones de la AEAT sobre facturas rectificativas recibidas",[691],{"type":216,"attrs":692},{"href":620,"uuid":25,"anchor":25,"target":219,"linktype":107},{"text":694,"type":125}," antes de configurar el proceso.",{"type":119,"attrs":696,"content":697},{"textAlign":25,"key":339},[698],{"text":699,"type":125},"No utilices automáticamente las claves R1, R2, R3 o R4 del emisor para registrar una factura recibida. Estas claves identifican determinados motivos de rectificación en el registro de la factura expedida, mientras que el receptor debe seguir las reglas específicas de su libro registro.",{"type":188,"attrs":701,"content":702},{"level":190,"textAlign":25},[703],{"text":704,"type":125},"Qué ocurre si la empresa está en el SII",{"type":119,"attrs":706,"content":707},{"textAlign":25,"key":348},[708],{"text":709,"type":125},"Si la empresa está incluida en el SII, debe enviar los registros de las facturas recibidas dentro de los plazos aplicables. En el caso general, el registro de una factura recibida se remite en un plazo breve desde su registro contable, con los límites establecidos para el periodo de liquidación.",{"type":119,"attrs":711,"content":712},{"textAlign":25,"key":354},[713],{"text":714,"type":125},"La fecha de registro contable es importante. Retrasar la revisión de una rectificativa puede dificultar el cumplimiento del plazo y retrasar la corrección del IVA soportado.",{"type":119,"attrs":716,"content":717},{"textAlign":25,"key":365},[718],{"text":719,"type":125},"Un flujo eficaz puede seguir esta secuencia:",{"type":721,"content":722},"ordered_list",[723,731,738,745,752,759],{"type":724,"content":725},"list_item",[726],{"type":119,"attrs":727,"content":728},{"textAlign":25,"key":377},[729],{"text":730,"type":125},"Recibir la factura rectificativa y asociarla con la factura original.",{"type":724,"content":732},[733],{"type":119,"attrs":734,"content":735},{"textAlign":25,"key":383},[736],{"text":737,"type":125},"Revisar el motivo, los importes y el tratamiento del IVA.",{"type":724,"content":739},[740],{"type":119,"attrs":741,"content":742},{"textAlign":25,"key":389},[743],{"text":744,"type":125},"Aprobar o devolver el documento según los controles internos.",{"type":724,"content":746},[747],{"type":119,"attrs":748,"content":749},{"textAlign":25,"key":400},[750],{"text":751,"type":125},"Registrar la factura en el libro de facturas recibidas.",{"type":724,"content":753},[754],{"type":119,"attrs":755,"content":756},{"textAlign":25,"key":406},[757],{"text":758,"type":125},"Enviar la información al SII cuando corresponda.",{"type":724,"content":760},[761],{"type":119,"attrs":762,"content":763},{"textAlign":25,"key":412},[764],{"text":765,"type":125},"Reflejar el ajuste en la liquidación aplicable.",{"type":119,"attrs":767,"content":768},{"textAlign":25,"key":423},[769],{"text":770,"type":125},"Spendesk puede ayudar en las primeras fases del proceso, al centralizar la recepción, extracción, revisión y aprobación de facturas y notas de crédito. El envío de la información al SII y la validación final de los datos corresponden a los sistemas y responsables fiscales de la empresa.",{"type":188,"attrs":772,"content":773},{"level":190,"textAlign":25},[774],{"text":775,"type":125},"Facturas rectificativas y VeriFactu",{"type":119,"attrs":777,"content":778},{"textAlign":25,"key":436},[779],{"text":780,"type":125},"VeriFactu y el SII son sistemas distintos. El SII se centra en el suministro electrónico de determinados registros del IVA, mientras que VeriFactu se refiere a los requisitos de los sistemas informáticos de facturación.",{"type":119,"attrs":782,"content":783},{"textAlign":25,"key":447},[784],{"text":785,"type":125},"Las obligaciones de VeriFactu afectan principalmente a la forma en que el emisor genera y conserva sus facturas. Como receptor, debes seguir aplicando tus controles habituales sobre la factura rectificativa, su relación con la factura original y su tratamiento contable y fiscal.",{"type":119,"attrs":787,"content":788},{"textAlign":25,"key":460},[789],{"text":790,"type":125},"No asumas que una factura rectificativa debe llevar siempre los mismos elementos técnicos ni que el receptor tiene que validar automáticamente un código QR o una huella digital. El tratamiento dependerá del sistema utilizado por el emisor y de las obligaciones vigentes para cada empresa.",{"type":119,"attrs":792,"content":793},{"textAlign":25,"key":469},[794,796,802],{"text":795,"type":125},"Consulta la ",{"text":797,"type":125,"marks":798},"información oficial de la AEAT sobre los sistemas informáticos de facturación",[799],{"type":216,"attrs":800},{"href":801,"uuid":25,"anchor":25,"target":219,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu.html",{"text":803,"type":125}," antes de modificar tus procesos.",{"type":188,"attrs":805,"content":806},{"level":190,"textAlign":25},[807],{"text":808,"type":125},"Cómo organizar el proceso de recepción",{"type":119,"attrs":810,"content":811},{"textAlign":25,"key":480},[812],{"text":813,"type":125},"La gestión de rectificativas es más sencilla cuando la empresa tiene un flujo definido para las facturas de proveedores.",{"type":119,"attrs":815,"content":816},{"textAlign":25,"key":489},[817],{"text":818,"type":125},"Primero, establece un canal único de recepción y pide al proveedor que incluya una referencia clara a la factura original. Después, comprueba los datos fiscales, el motivo del ajuste y los importes modificados.",{"type":119,"attrs":820,"content":821},{"textAlign":25,"key":500},[822],{"text":823,"type":125},"A continuación, relaciona la rectificativa con la factura original, el pedido o la documentación comercial correspondiente. Si la operación está incompleta o contiene errores, deja el documento pendiente de revisión y contacta con el proveedor.",{"type":119,"attrs":825,"content":826},{"textAlign":25,"key":509},[827],{"text":828,"type":125},"Por último, registra el documento, actualiza el tratamiento contable y fiscal y conserva la documentación conjunta. Este proceso facilita la conciliación de cuentas por pagar y evita que una rectificación se pierda entre correos o archivos independientes.",{"type":119,"attrs":830,"content":831},{"textAlign":25,"key":520},[832],{"text":833,"type":125},"Spendesk ayuda a centralizar las facturas y notas de crédito de proveedores, pre-rellenar sus datos, asociarlas con la documentación disponible y aplicar los flujos de aprobación configurados por la empresa. La validación final de la rectificación y de sus efectos contables y fiscales sigue correspondiendo al equipo financiero o a la asesoría.",{"type":188,"attrs":835,"content":836},{"level":190,"textAlign":25},[837],{"text":838,"type":125},"Puntos clave",{"type":840,"content":841},"bullet_list",[842,849,856,863,870,877,884,891],{"type":724,"content":843},[844],{"type":119,"attrs":845,"content":846},{"textAlign":25,"key":529},[847],{"text":848,"type":125},"«Factura de abono» y «nota de abono» son expresiones comerciales; lo importante es que el documento cumpla los requisitos de una factura rectificativa.",{"type":724,"content":850},[851],{"type":119,"attrs":852,"content":853},{"textAlign":25,"key":540},[854],{"text":855,"type":125},"Una rectificativa puede reducir o aumentar la operación original. No debe clasificarse únicamente por el signo del importe.",{"type":724,"content":857},[858],{"type":119,"attrs":859,"content":860},{"textAlign":25,"key":549},[861],{"text":862,"type":125},"La factura debe identificar el documento original, explicar el motivo de la rectificación y mostrar los importes corregidos o la diferencia.",{"type":724,"content":864},[865],{"type":119,"attrs":866,"content":867},{"textAlign":25,"key":560},[868],{"text":869,"type":125},"El ajuste contable y de IVA depende del motivo y del alcance de la rectificación. No existe un único asiento aplicable a todos los casos.",{"type":724,"content":871},[872],{"type":119,"attrs":873,"content":874},{"textAlign":25,"key":569},[875],{"text":876,"type":125},"Las facturas rectificativas recibidas deben relacionarse con la factura original y registrarse conforme a las reglas contables, fiscales y del SII que correspondan.",{"type":724,"content":878},[879],{"type":119,"attrs":880,"content":881},{"textAlign":25,"key":575},[882],{"text":883,"type":125},"Spendesk ayuda a mantener esa trazabilidad, centralizando la rectificativa y la factura original desde el principio.",{"type":724,"content":885},[886],{"type":119,"attrs":887,"content":888},{"textAlign":25,"key":581},[889],{"text":890,"type":125},"Una revisión tardía puede poner en riesgo los plazos del SII; Spendesk agiliza la recepción y aprobación, aunque el envío final corresponde a la empresa.",{"type":724,"content":892},[893],{"type":119,"attrs":894,"content":896},{"textAlign":25,"key":895},"p-43",[897],{"text":898,"type":125},"Spendesk ayuda a centralizar, revisar y organizar la documentación de proveedores, pero no determina el tratamiento fiscal ni sustituye la validación profesional.",{"type":188,"attrs":900,"content":901},{"level":190,"textAlign":25},[902],{"text":903,"type":125},"Gestiona las rectificativas desde la recepción hasta la contabilidad",{"type":119,"attrs":905,"content":907},{"textAlign":25,"key":906},"p-44",[908],{"text":909,"type":125},"Una factura rectificativa es más fácil de controlar cuando está vinculada desde el principio a la factura original, la documentación comercial y el registro contable.",{"type":119,"attrs":911,"content":913},{"textAlign":25,"key":912},"p-45",[914],{"text":915,"type":125},"Con Spendesk, tu equipo puede centralizar las facturas y notas de crédito de proveedores, revisar los documentos, gestionar las aprobaciones y preparar los datos para contabilidad desde un mismo flujo.",{"type":119,"attrs":917,"content":919},{"textAlign":25,"key":918},"p-46",[920,926],{"text":921,"type":125,"marks":922},"Descubre cómo Spendesk ayuda a gestionar las facturas de proveedores",[923],{"type":216,"attrs":924},{"href":925,"uuid":25,"anchor":25,"target":219,"linktype":107},"https://www.spendesk.com/es/",{"text":927,"type":125},".",{"name":929,"created_at":930,"published_at":16,"updated_at":931,"id":932,"uuid":933,"content":934,"slug":941,"full_slug":942,"sort_by_date":25,"position":52,"tag_list":943,"is_startpage":28,"parent_id":944,"meta_data":25,"group_id":945,"first_published_at":946,"release_id":25,"lang":32,"path":25,"alternates":947,"default_full_slug":948,"translated_slugs":949,"_stopResolving":41},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":935,"icon":936,"name":929,"component":940},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":937,"alt":938,"name":99,"focus":99,"title":99,"filename":939,"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",[950,951,952],{"path":948,"name":25,"lang":37,"published":25},{"path":948,"name":25,"lang":39,"published":25},{"path":948,"name":25,"lang":32,"published":25},[32],[],"Factura rectificativa y factura de abono: diferencias, valid",[],"14",[959],{"_uid":960,"link":961,"asset":964,"caption":99,"component":969},"0d40a296-517d-4c9b-88bc-6887116d798d",{"id":99,"url":99,"linktype":962,"fieldtype":108,"cached_url":963,"prep":41},"story","/es/",{"id":965,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":966,"copyright":99,"fieldtype":104,"meta_data":967,"is_external_url":28},218549414806032,"https://a.storyblok.com/f/146026/1672x941/793d193cf8/factura-rectificativa-y-factura-de-abono.png",{"size":968},"1672x941","image","Diferencias entre factura rectificativa y factura de abono, qué revisar antes de registrarla y cómo afecta al IVA soportado, a la contabilidad y al SII.",[],[973],{"_uid":974,"items":975,"heading":1047,"component":1070},"a8cc71ee-c754-40da-9b7b-c0dd5135ce95",[976,987,997,1007,1017,1027,1037],{"_uid":977,"title":978,"component":979,"description":980},"d66795d8-0cbf-4012-a31e-c1e7905c1c9e","¿Es lo mismo una factura de abono que una factura rectificativa?","faqItem",{"type":116,"content":981},[982],{"type":119,"attrs":983,"content":984},{"textAlign":25,"key":121},[985],{"text":986,"type":125},"No son necesariamente términos jurídicos equivalentes. «Factura de abono» suele utilizarse como expresión comercial para referirse a una factura rectificativa que reduce una operación anterior. Para que tenga efectos fiscales, el documento debe cumplir los requisitos aplicables a una factura rectificativa.",{"_uid":988,"title":989,"component":979,"description":990},"fbcd0330-b3e5-4580-9bef-d8f10fb93f5f","¿Qué información debe incluir una factura rectificativa?",{"type":116,"content":991},[992],{"type":119,"attrs":993,"content":994},{"textAlign":25,"key":121},[995],{"text":996,"type":125},"Debe identificar que se trata de una factura rectificativa, relacionarla con la factura original y explicar el motivo de la corrección. También debe mostrar los importes corregidos o la diferencia correspondiente, además del resto de datos fiscales exigidos.",{"_uid":998,"title":999,"component":979,"description":1000},"a29099c0-5e69-4c28-87a7-6404d64e9354","¿Cuál es la diferencia entre una rectificativa por sustitución y una por diferencias?",{"type":116,"content":1001},[1002],{"type":119,"attrs":1003,"content":1004},{"textAlign":25,"key":121},[1005],{"text":1006,"type":125},"La rectificativa por sustitución muestra la información corregida de la operación y los datos que se modifican. La rectificativa por diferencias refleja únicamente el ajuste que debe añadirse o restarse a la factura original.",{"_uid":1008,"title":1009,"component":979,"description":1010},"dfca7460-efc2-4bbe-9a50-7283a3a5f34a","¿Cómo afecta una factura rectificativa al IVA soportado?",{"type":116,"content":1011},[1012],{"type":119,"attrs":1013,"content":1014},{"textAlign":25,"key":121},[1015],{"text":1016,"type":125},"Si reduce una compra, puede reducir también la base y el IVA soportado que la empresa había registrado o deducido. Si aumenta la operación, puede incrementar el IVA soportado, siempre que se cumplan las condiciones aplicables. El periodo de registro y declaración debe revisarse según la normativa vigente.",{"_uid":1018,"title":1019,"component":979,"description":1020},"bc77ea6c-6878-48f0-806f-245124692708","¿Cómo se contabiliza una factura rectificativa recibida?",{"type":116,"content":1021},[1022],{"type":119,"attrs":1023,"content":1024},{"textAlign":25,"key":121},[1025],{"text":1026,"type":125},"El tratamiento depende del motivo de la rectificación y de si se trata de una sustitución o de una diferencia. Puede ser necesario registrar únicamente el ajuste o revisar el asiento original y contabilizar la información corregida. La cuenta utilizada dependerá de la naturaleza de la operación.",{"_uid":1028,"title":1029,"component":979,"description":1030},"3de8198a-b342-4cf9-bd2b-468dfde7a7b0","¿Cómo se registra una factura rectificativa recibida en el SII?",{"type":116,"content":1031},[1032],{"type":119,"attrs":1033,"content":1034},{"textAlign":25,"key":121},[1035],{"text":1036,"type":125},"Debe registrarse con la información que corresponda al documento recibido y relacionarse con la factura original. Las claves y los detalles dependen del tipo de rectificación. 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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":2550,"content":2551},{"textAlign":25},[2552],{"text":2553,"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":2555,"content":2556},{"textAlign":25},[2557],{"text":2558,"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":2560,"content":2561},{"textAlign":25},[2562],{"text":2563,"type":125},"Ahí es donde Spendesk puede ser una buena opción.",{"_uid":2565,"title":2566,"component":979,"description":2567},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","¿Cómo funciona Spendesk?",{"type":116,"content":2568},[2569,2574,2586,2591,2601,2606,2611,2616],{"type":119,"attrs":2570,"content":2571},{"textAlign":25},[2572],{"text":2573,"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":2575,"content":2576},{"textAlign":25},[2577,2581,2584],{"text":2578,"type":125,"marks":2579},"Para los empleados",[2580],{"type":241},{"type":2426,"marks":2582},[2583],{"type":241},{"text":2585,"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":2587,"content":2588},{"textAlign":25},[2589],{"text":2590,"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":2592,"content":2593},{"textAlign":25},[2594,2598,2599],{"text":2595,"type":125,"marks":2596},"Para los equipos financieros",[2597],{"type":241},{"type":2426},{"text":2600,"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":2602,"content":2603},{"textAlign":25},[2604],{"text":2605,"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":2607,"content":2608},{"textAlign":25},[2609],{"text":2610,"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":2612,"content":2613},{"textAlign":25},[2614],{"text":2615,"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":2617,"content":2618},{"textAlign":25},[2619],{"text":2620,"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.",[2622],{"cta":2623,"_uid":2624,"title":2625,"eyebrow":2632,"subtitle":2635,"component":188,"textAlign":99,"sectionSettings":2641,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":116,"content":2626},[2627],{"type":188,"attrs":2628,"content":2629},{"level":190},[2630],{"text":2631,"type":125},"Empezar con Spendesk",{"type":116,"content":2633},[2634],{"type":119},{"type":116,"content":2636},[2637],{"type":119,"content":2638},[2639],{"text":2640,"type":125},"Descubre por qué más de 3500 directores financieros, interventores, contables y administradores financieros confían en Spendesk.",[],[],"Otros artículos","Enlaces rápidos",[2646,2786,2935,3086],{"name":2647,"created_at":2648,"published_at":2649,"updated_at":2650,"id":2651,"uuid":2652,"content":2653,"slug":2774,"full_slug":2775,"sort_by_date":25,"position":2776,"tag_list":2777,"is_startpage":28,"parent_id":1075,"meta_data":25,"group_id":2778,"first_published_at":2779,"release_id":25,"lang":32,"path":25,"alternates":2780,"default_full_slug":2781,"translated_slugs":2782},"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":2654,"title":2647,"topics":2655,"noIndex":28,"category":2664,"language":2673,"component":941,"heroMedia":2674,"metaTitle":2675,"publishedAt":2676,"readingTime":2677,"redirectUrl":99,"listingImage":2678,"metaDescription":2686,"bottomArticleCta":2687,"componentsAfterTheArticle":2688},"4d9a1a9c-f0f5-4775-ae79-8b73f718b041",[2656],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2657,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2658,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2659,"default_full_slug":163,"translated_slugs":2660,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2661,2662,2663],{"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":929,"created_at":930,"published_at":16,"updated_at":931,"id":932,"uuid":933,"content":2665,"slug":941,"full_slug":942,"sort_by_date":25,"position":52,"tag_list":2667,"is_startpage":28,"parent_id":944,"meta_data":25,"group_id":945,"first_published_at":946,"release_id":25,"lang":32,"path":25,"alternates":2668,"default_full_slug":948,"translated_slugs":2669,"_stopResolving":41},{"_uid":935,"icon":2666,"name":929,"component":940},{"id":937,"alt":938,"name":99,"focus":99,"title":99,"filename":939,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2670,2671,2672],{"path":948,"name":25,"lang":37,"published":25},{"path":948,"name":25,"lang":39,"published":25},{"path":948,"name":25,"lang":32,"published":25},[32],[],"Conciliación de facturas: cómo evitar errores y agilizar las","2026-09-11 00:00","15",[2679],{"_uid":2680,"link":2681,"asset":2682,"caption":99,"component":969},"7e312a70-4f3a-4e88-b050-cd857b48328a",{"id":99,"url":99,"linktype":962,"fieldtype":108,"cached_url":963,"prep":41},{"id":2683,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2684,"copyright":99,"fieldtype":104,"meta_data":2685,"is_external_url":28},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.",[],[2689],{"_uid":2690,"items":2691,"heading":2752,"component":1070},"05d3fd1f-9939-4b87-b169-e126811177e6",[2692,2702,2712,2722,2732,2742],{"_uid":2693,"title":2694,"component":979,"description":2695},"3797035d-947e-4241-a972-750ae5ade4b6","¿Qué causa los descuadres en las facturas?",{"type":116,"content":2696},[2697],{"type":119,"attrs":2698,"content":2699},{"textAlign":25},[2700],{"text":2701,"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":2703,"title":2704,"component":979,"description":2705},"f2ea5888-1a9c-4809-93af-11f1b6c973ee","¿Qué ocurre cuando una factura no coincide con el pedido?",{"type":116,"content":2706},[2707],{"type":119,"attrs":2708,"content":2709},{"textAlign":25},[2710],{"text":2711,"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":2713,"title":2714,"component":979,"description":2715},"218ef5e9-c908-40c4-85d5-b84fdf1922ca","¿Cuáles son los errores de codificación más frecuentes?",{"type":116,"content":2716},[2717],{"type":119,"attrs":2718,"content":2719},{"textAlign":25},[2720],{"text":2721,"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":2723,"title":2724,"component":979,"description":2725},"e58f7c77-176f-41fa-bb44-ef9423fa8b57","¿Cómo puede mejorar una empresa el procesamiento de facturas?",{"type":116,"content":2726},[2727],{"type":119,"attrs":2728,"content":2729},{"textAlign":25},[2730],{"text":2731,"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":2733,"title":2734,"component":979,"description":2735},"8fad0725-50d7-49cb-b1f2-3c664e9fae01","¿En qué se diferencia la conciliación de facturas de la conciliación bancaria?",{"type":116,"content":2736},[2737],{"type":119,"attrs":2738,"content":2739},{"textAlign":25},[2740],{"text":2741,"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":2743,"title":2744,"component":979,"description":2745},"dab1bc41-9b1b-454e-8ce4-bc7933606b9a","¿Cómo puede ayudar Spendesk con la conciliación de facturas?",{"type":116,"content":2746},[2747],{"type":119,"attrs":2748,"content":2749},{"textAlign":25},[2750],{"text":2751,"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.",[2753],{"cta":2754,"_uid":2755,"title":2756,"eyebrow":2762,"subtitle":2767,"component":188,"textAlign":99,"flexibleSection":2772,"sectionSettings":2773,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"bc20a4a6-1ac6-49d9-a31d-740c9b91c095",{"type":116,"content":2757},[2758],{"type":188,"attrs":2759,"content":2760},{"level":190,"textAlign":25},[2761],{"text":1057,"type":125},{"type":116,"content":2763},[2764],{"type":119,"attrs":2765,"content":2766},{"textAlign":25},[],{"type":116,"content":2768},[2769],{"type":119,"attrs":2770,"content":2771},{"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",[2783,2784,2785],{"path":2781,"name":25,"lang":37,"published":25},{"path":2781,"name":25,"lang":39,"published":25},{"path":2781,"name":25,"lang":32,"published":25},{"name":2787,"created_at":2788,"published_at":2789,"updated_at":2790,"id":2791,"uuid":2792,"content":2793,"slug":2923,"full_slug":2924,"sort_by_date":25,"position":2925,"tag_list":2926,"is_startpage":28,"parent_id":1075,"meta_data":25,"group_id":2927,"first_published_at":2928,"release_id":25,"lang":32,"path":25,"alternates":2929,"default_full_slug":2930,"translated_slugs":2931},"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":2794,"title":2787,"topics":2795,"noIndex":28,"category":2804,"language":2813,"component":941,"heroMedia":2814,"metaTitle":2815,"publishedAt":2816,"readingTime":2677,"redirectUrl":99,"listingImage":2817,"metaDescription":2825,"bottomArticleCta":2826,"componentsAfterTheArticle":2827},"7c8baf82-c72c-4bd0-978c-914b4de81327",[2796],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2797,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2798,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2799,"default_full_slug":163,"translated_slugs":2800,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2801,2802,2803],{"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":929,"created_at":930,"published_at":16,"updated_at":931,"id":932,"uuid":933,"content":2805,"slug":941,"full_slug":942,"sort_by_date":25,"position":52,"tag_list":2807,"is_startpage":28,"parent_id":944,"meta_data":25,"group_id":945,"first_published_at":946,"release_id":25,"lang":32,"path":25,"alternates":2808,"default_full_slug":948,"translated_slugs":2809,"_stopResolving":41},{"_uid":935,"icon":2806,"name":929,"component":940},{"id":937,"alt":938,"name":99,"focus":99,"title":99,"filename":939,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2810,2811,2812],{"path":948,"name":25,"lang":37,"published":25},{"path":948,"name":25,"lang":39,"published":25},{"path":948,"name":25,"lang":32,"published":25},[32],[],"Suministro Inmediato de Información (SII): quién está obliga","2026-08-26 00:00",[2818],{"_uid":2819,"asset":2820,"caption":99,"component":969},"57620067-ee10-44b1-994e-e86bf0c9a7af",{"id":2821,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2822,"copyright":99,"fieldtype":104,"meta_data":2823,"is_external_url":28},213593665769182,"https://a.storyblok.com/f/146026/1536x1024/f024cf1427/suministro-inmediato-de-informacion-sii.png",{"size":2824},"1536x1024","Descubre qué es el Suministro Inmediato de Información (SII), quién está obligado a utilizarlo y cómo gestionar los plazos de envío del IVA.",[],[2828],{"_uid":2829,"items":2830,"heading":2901,"component":1070},"def80281-c114-48d8-922b-c6452f4b32e1",[2831,2841,2851,2861,2871,2881,2891],{"_uid":2832,"title":2833,"component":979,"description":2834},"7adf060b-0882-41f2-8376-aa433a02769e","¿En qué consiste exactamente el SII?",{"type":116,"content":2835},[2836],{"type":119,"attrs":2837,"content":2838},{"textAlign":25},[2839],{"text":2840,"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":2842,"title":2843,"component":979,"description":2844},"be7cc60c-fdd7-48cd-86ee-3cd10e8a77df","¿Qué empresas están obligadas a utilizar el SII?",{"type":116,"content":2845},[2846],{"type":119,"attrs":2847,"content":2848},{"textAlign":25},[2849],{"text":2850,"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":2852,"title":2853,"component":979,"description":2854},"8a10655a-0848-47c1-954b-b071fdee7f5d","¿Puede una empresa acogerse voluntariamente al SII?",{"type":116,"content":2855},[2856],{"type":119,"attrs":2857,"content":2858},{"textAlign":25},[2859],{"text":2860,"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":2862,"title":2863,"component":979,"description":2864},"a12435fc-1766-4be9-ac61-a9537861dab0","¿Cuál es el plazo para enviar una factura al SII?",{"type":116,"content":2865},[2866],{"type":119,"attrs":2867,"content":2868},{"textAlign":25},[2869],{"text":2870,"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":2872,"title":2873,"component":979,"description":2874},"40060d22-3957-4e6d-8f07-34e68f92caf4","¿Qué modelos deja de presentar una empresa acogida al SII?",{"type":116,"content":2875},[2876],{"type":119,"attrs":2877,"content":2878},{"textAlign":25},[2879],{"text":2880,"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":2882,"title":2883,"component":979,"description":2884},"ee432358-03bc-446c-b99e-fb39b33d8249","¿Qué diferencia hay entre SII, VeriFactu y factura electrónica B2B?",{"type":116,"content":2885},[2886],{"type":119,"attrs":2887,"content":2888},{"textAlign":25},[2889],{"text":2890,"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":2892,"title":2893,"component":979,"description":2894},"eba19354-4fee-45a5-a514-a123eaeb80dd","¿Cómo ayuda Spendesk a gestionar las facturas con el SII?",{"type":116,"content":2895},[2896],{"type":119,"attrs":2897,"content":2898},{"textAlign":25},[2899],{"text":2900,"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.",[2902],{"cta":2903,"_uid":2904,"title":2905,"eyebrow":2911,"subtitle":2916,"component":188,"textAlign":99,"flexibleSection":2921,"sectionSettings":2922,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"1b5b92ff-b89c-495c-a337-c708520f4861",{"type":116,"content":2906},[2907],{"type":188,"attrs":2908,"content":2909},{"level":190,"textAlign":25},[2910],{"text":1057,"type":125},{"type":116,"content":2912},[2913],{"type":119,"attrs":2914,"content":2915},{"textAlign":25},[],{"type":116,"content":2917},[2918],{"type":119,"attrs":2919,"content":2920},{"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",[2932,2933,2934],{"path":2930,"name":25,"lang":37,"published":25},{"path":2930,"name":25,"lang":39,"published":25},{"path":2930,"name":25,"lang":32,"published":25},{"name":2936,"created_at":2937,"published_at":2938,"updated_at":2939,"id":2940,"uuid":2941,"content":2942,"slug":3074,"full_slug":3075,"sort_by_date":25,"position":3076,"tag_list":3077,"is_startpage":28,"parent_id":1075,"meta_data":25,"group_id":3078,"first_published_at":3079,"release_id":25,"lang":32,"path":25,"alternates":3080,"default_full_slug":3081,"translated_slugs":3082},"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":2943,"title":2936,"topics":2944,"noIndex":28,"category":2953,"language":2962,"component":941,"heroMedia":2963,"metaTitle":2964,"publishedAt":2965,"readingTime":2966,"redirectUrl":99,"listingImage":2967,"metaDescription":2976,"bottomArticleCta":2977,"componentsAfterTheArticle":2978},"44ff9429-7c9b-42bf-b0a5-b8ed4114b479",[2945],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2946,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2947,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2948,"default_full_slug":163,"translated_slugs":2949,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2950,2951,2952],{"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":929,"created_at":930,"published_at":16,"updated_at":931,"id":932,"uuid":933,"content":2954,"slug":941,"full_slug":942,"sort_by_date":25,"position":52,"tag_list":2956,"is_startpage":28,"parent_id":944,"meta_data":25,"group_id":945,"first_published_at":946,"release_id":25,"lang":32,"path":25,"alternates":2957,"default_full_slug":948,"translated_slugs":2958,"_stopResolving":41},{"_uid":935,"icon":2955,"name":929,"component":940},{"id":937,"alt":938,"name":99,"focus":99,"title":99,"filename":939,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2959,2960,2961],{"path":948,"name":25,"lang":37,"published":25},{"path":948,"name":25,"lang":39,"published":25},{"path":948,"name":25,"lang":32,"published":25},[32],[],"Modelo 390: resumen anual del IVA, quién lo presenta, casill","2026-08-25 00:00","12",[2968],{"_uid":2969,"link":2970,"asset":2971,"caption":99,"component":969},"c5e8bc46-7451-43bf-a998-28fd00bf481e",{"id":99,"url":99,"linktype":962,"fieldtype":108,"cached_url":963,"prep":41},{"id":2972,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2973,"copyright":99,"fieldtype":104,"meta_data":2974,"is_external_url":28},218555405333603,"https://a.storyblok.com/f/146026/1671x941/bd54bf81e9/modelo-390-1.png",{"size":2975},"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.",[],[2979],{"_uid":2980,"items":2981,"heading":3052,"component":1070},"55a4787c-f921-4881-83c4-ef5b8473e554",[2982,2992,3002,3012,3022,3032,3042],{"_uid":2983,"title":2984,"component":979,"description":2985},"10d29113-a8f5-4b88-8326-e0d65c863aa0","¿Qué es el Modelo 390?",{"type":116,"content":2986},[2987],{"type":119,"attrs":2988,"content":2989},{"textAlign":25},[2990],{"text":2991,"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":2993,"title":2994,"component":979,"description":2995},"eab524f8-8182-4ea3-ac1c-2e9c99de0de6","¿Quién debe presentar el Modelo 390?",{"type":116,"content":2996},[2997],{"type":119,"attrs":2998,"content":2999},{"textAlign":25},[3000],{"text":3001,"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":3003,"title":3004,"component":979,"description":3005},"22e5cc60-f446-4bb9-adcd-7bad5bcc2e7f","¿Hay que presentar el Modelo 390 si los modelos 303 fueron a cero?",{"type":116,"content":3006},[3007],{"type":119,"attrs":3008,"content":3009},{"textAlign":25},[3010],{"text":3011,"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":3013,"title":3014,"component":979,"description":3015},"6d793610-2298-4bbc-bd6b-25109052b464","¿Cuál es la diferencia entre el Modelo 390 y el Modelo 303?",{"type":116,"content":3016},[3017],{"type":119,"attrs":3018,"content":3019},{"textAlign":25},[3020],{"text":3021,"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":3023,"title":3024,"component":979,"description":3025},"b2916a89-1e60-4a58-9251-61e53cfc7e49","¿Qué se incluye en la casilla 105?",{"type":116,"content":3026},[3027],{"type":119,"attrs":3028,"content":3029},{"textAlign":25},[3030],{"text":3031,"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":3033,"title":3034,"component":979,"description":3035},"501e47a4-e93b-4b9a-8ccb-13a5830f9ba5","¿Cómo se corrige un error en el Modelo 390?",{"type":116,"content":3036},[3037],{"type":119,"attrs":3038,"content":3039},{"textAlign":25},[3040],{"text":3041,"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":3043,"title":3044,"component":979,"description":3045},"5cc78bc1-0bcd-4d06-a8d4-e11abccc9168","¿Cómo ayuda Spendesk a preparar el Modelo 390?",{"type":116,"content":3046},[3047],{"type":119,"attrs":3048,"content":3049},{"textAlign":25},[3050],{"text":3051,"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.",[3053],{"cta":3054,"_uid":3055,"title":3056,"eyebrow":3062,"subtitle":3067,"component":188,"textAlign":99,"flexibleSection":3072,"sectionSettings":3073,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"882ac242-5c90-41e2-b783-03a067b89050",{"type":116,"content":3057},[3058],{"type":188,"attrs":3059,"content":3060},{"level":190,"textAlign":25},[3061],{"text":1057,"type":125},{"type":116,"content":3063},[3064],{"type":119,"attrs":3065,"content":3066},{"textAlign":25},[],{"type":116,"content":3068},[3069],{"type":119,"attrs":3070,"content":3071},{"textAlign":25},[],[],[],"modelo-390","es/blog/modelo-390",-3160,[],"5095905f-518b-4d56-97b7-f9946b641ce4","2026-09-02T13:32:49.570Z",[],"blog/modelo-390",[3083,3084,3085],{"path":3081,"name":25,"lang":37,"published":25},{"path":3081,"name":25,"lang":39,"published":25},{"path":3081,"name":25,"lang":32,"published":25},{"name":3087,"created_at":3088,"published_at":3089,"updated_at":3090,"id":3091,"uuid":3092,"content":3093,"slug":3212,"full_slug":3213,"sort_by_date":25,"position":3214,"tag_list":3215,"is_startpage":28,"parent_id":1075,"meta_data":25,"group_id":3216,"first_published_at":3217,"release_id":25,"lang":32,"path":25,"alternates":3218,"default_full_slug":3219,"translated_slugs":3220},"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":3094,"title":3087,"topics":3095,"noIndex":28,"category":3104,"language":3113,"component":941,"heroMedia":3114,"metaTitle":3115,"publishedAt":2965,"readingTime":3116,"redirectUrl":99,"listingImage":3117,"metaDescription":3124,"bottomArticleCta":3125,"componentsAfterTheArticle":3126},"dccb051a-42df-4342-8485-b7f35e0277bc",[3096],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":3097,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":3098,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":3099,"default_full_slug":163,"translated_slugs":3100,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[3101,3102,3103],{"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":929,"created_at":930,"published_at":16,"updated_at":931,"id":932,"uuid":933,"content":3105,"slug":941,"full_slug":942,"sort_by_date":25,"position":52,"tag_list":3107,"is_startpage":28,"parent_id":944,"meta_data":25,"group_id":945,"first_published_at":946,"release_id":25,"lang":32,"path":25,"alternates":3108,"default_full_slug":948,"translated_slugs":3109,"_stopResolving":41},{"_uid":935,"icon":3106,"name":929,"component":940},{"id":937,"alt":938,"name":99,"focus":99,"title":99,"filename":939,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[3110,3111,3112],{"path":948,"name":25,"lang":37,"published":25},{"path":948,"name":25,"lang":39,"published":25},{"path":948,"name":25,"lang":32,"published":25},[32],[],"Modelo 347: qué es, quién lo presenta y cómo cuadrar las ope","13",[3118],{"_uid":3119,"asset":3120,"caption":99,"component":969},"524fd86d-0162-40d0-8d0c-df1c150e52c3",{"id":3121,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":3122,"copyright":99,"fieldtype":104,"meta_data":3123,"is_external_url":28},218544053612632,"https://a.storyblok.com/f/146026/1672x941/8afacabb0f/modelo-347.png",{"size":968},"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.",[],[3127],{"_uid":3128,"items":3129,"heading":3190,"component":1070},"e16a1b38-8a3e-4bdc-9517-c2db347bb109",[3130,3140,3150,3160,3170,3180],{"_uid":3131,"title":3132,"component":979,"description":3133},"49aa426d-fb37-4d02-8604-8753e11c75ae","¿El modelo 347 supone algún pago a Hacienda?",{"type":116,"content":3134},[3135],{"type":119,"attrs":3136,"content":3137},{"textAlign":25},[3138],{"text":3139,"type":125},"No. El modelo 347 es una declaración informativa y no implica, por sí mismo, un ingreso ni una devolución.",{"_uid":3141,"title":3142,"component":979,"description":3143},"d5f8692d-a5d7-4d67-b5bb-2cb8fd4835cc","¿Quién debe presentar el modelo 347?",{"type":116,"content":3144},[3145],{"type":119,"attrs":3146,"content":3147},{"textAlign":25},[3148],{"text":3149,"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":3151,"title":3152,"component":979,"description":3153},"68dd49af-838d-41c9-add2-85a0f7161fe3","¿Qué ocurre si mi modelo 347 no coincide con el de un proveedor o cliente?",{"type":116,"content":3154},[3155],{"type":119,"attrs":3156,"content":3157},{"textAlign":25},[3158],{"text":3159,"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":3161,"title":3162,"component":979,"description":3163},"0e0fdda6-4ac5-4a52-b4f6-5718eb7dfe64","¿Las operaciones intracomunitarias se incluyen en el modelo 347?",{"type":116,"content":3164},[3165],{"type":119,"attrs":3166,"content":3167},{"textAlign":25},[3168],{"text":3169,"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":3171,"title":3172,"component":979,"description":3173},"8e7f8716-9e11-452f-a190-0ab8e3a59985","¿Las importaciones y exportaciones se declaran en el modelo 347?",{"type":116,"content":3174},[3175],{"type":119,"attrs":3176,"content":3177},{"textAlign":25},[3178],{"text":3179,"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":3181,"title":3182,"component":979,"description":3183},"0a1b3209-710e-4c42-b996-e68d37c1a8ec","¿Cómo ayuda Spendesk a preparar la información del modelo 347?",{"type":116,"content":3184},[3185],{"type":119,"attrs":3186,"content":3187},{"textAlign":25},[3188],{"text":3189,"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.",[3191],{"cta":3192,"_uid":3193,"title":3194,"eyebrow":3200,"subtitle":3205,"component":188,"textAlign":99,"flexibleSection":3210,"sectionSettings":3211,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"7d4eb9dd-e2a2-4b28-ab66-4d67cdb8b1ed",{"type":116,"content":3195},[3196],{"type":188,"attrs":3197,"content":3198},{"level":190,"textAlign":25},[3199],{"text":1057,"type":125},{"type":116,"content":3201},[3202],{"type":119,"attrs":3203,"content":3204},{"textAlign":25},[],{"type":116,"content":3206},[3207],{"type":119,"attrs":3208,"content":3209},{"textAlign":25},[],[],[],"modelo-347","es/blog/modelo-347",-2970,[],"4a29a4dc-44ed-4c89-a829-8f36debe0d38","2026-08-27T10:05:45.238Z",[],"blog/modelo-347",[3221,3222,3223],{"path":3219,"name":25,"lang":37,"published":25},{"path":3219,"name":25,"lang":39,"published":25},{"path":3219,"name":25,"lang":32,"published":25},1793980972275]