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Un dato incompleto, una fecha incorrecta o una factura que no se ha incorporado a tiempo pueden complicar la revisión contable y fiscal.",{"type":119,"attrs":176,"content":178},{"textAlign":25,"key":177},"p-1",[179],{"text":180,"type":125},"El libro registro de facturas recibidas organiza la información de las facturas, justificantes contables y otros documentos relacionados con las compras y los servicios contratados. Junto con el libro de facturas expedidas, forma parte de los libros registro del IVA que deben llevar determinados empresarios y profesionales.",{"type":119,"attrs":182,"content":184},{"textAlign":25,"key":183},"p-2",[185,187,195],{"text":186,"type":125},"En este artículo explicamos qué son estos registros, qué información suelen incluir, cómo se relacionan las facturas emitidas y recibidas, qué aspectos conviene revisar y qué consecuencias puede tener llevarlos de forma incorrecta. 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La Agencia Tributaria contempla, con carácter general, el libro de facturas expedidas, el libro de facturas recibidas, el libro de bienes de inversión y el libro de determinadas operaciones intracomunitarias.",{"type":119,"attrs":211,"content":213},{"textAlign":25,"key":212},"p-4",[214],{"text":215,"type":125},"Con carácter general, deben llevar estos registros los sujetos pasivos del IVA. Sin embargo, las obligaciones pueden variar según el régimen fiscal, el tipo de actividad, las operaciones realizadas y el sistema de suministro de información aplicable.",{"type":119,"attrs":217,"content":219},{"textAlign":25,"key":218},"p-5",[220],{"text":221,"type":125},"Por eso, no todas las empresas deben llevar exactamente los mismos libros ni registrar todas las operaciones de la misma forma. 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Las facturas rectificativas, las adquisiciones intracomunitarias, las importaciones, la inversión del sujeto pasivo, los justificantes contables y otras operaciones pueden requerir datos o anotaciones adicionales.",{"type":119,"attrs":576,"content":578},{"textAlign":25,"key":577},"p-32",[579,581,587,589,595],{"text":580,"type":125},"La",{"text":582,"type":125,"marks":583}," Agencia Tributaria explica el contenido del libro registro de facturas recibidas",[584],{"type":191,"attrs":585},{"href":586,"uuid":25,"anchor":25,"target":194,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/iva/facturacion-registro/libros-registro-iva/libro-registro-facturas-recibidas.html",{"text":588,"type":125}," y del",{"text":590,"type":125,"marks":591}," libro registro de facturas expedidas",[592],{"type":191,"attrs":593},{"href":594,"uuid":25,"anchor":25,"target":194,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/iva/facturacion-registro/libros-registro-iva/libro-registro-facturas-expedidas.html",{"text":596,"type":125},". Conviene consultar estas fuentes cuando una operación no encaja en el caso general.",{"type":198,"attrs":598,"content":600},{"level":599,"textAlign":25},3,[601],{"text":602,"type":125},"La cuota deducible en el libro de facturas recibidas",{"type":119,"attrs":604,"content":606},{"textAlign":25,"key":605},"p-33",[607],{"text":608,"type":125},"El libro registro de facturas recibidas puede incluir la información relacionada con el IVA soportado y, cuando corresponda, con la cuota deducible. La deducción dependerá también de otros requisitos, como la naturaleza de la operación, la condición del destinatario y la documentación disponible.",{"type":119,"attrs":610,"content":612},{"textAlign":25,"key":611},"p-34",[613],{"text":614,"type":125},"Por tanto, no basta con que el IVA aparezca registrado. El equipo contable debe revisar si la factura es válida, si la operación está relacionada con la actividad y si se cumplen los requisitos aplicables.",{"type":198,"attrs":616,"content":617},{"level":599,"textAlign":25},[618],{"text":619,"type":125},"Facturas rectificativas y operaciones especiales",{"type":119,"attrs":621,"content":623},{"textAlign":25,"key":622},"p-35",[624],{"text":625,"type":125},"Las facturas rectificativas deben identificarse y registrarse de forma que puedan relacionarse con la factura original y con la modificación realizada. Lo mismo ocurre con determinadas operaciones intracomunitarias, importaciones, justificantes contables e inversiones del sujeto pasivo.",{"type":119,"attrs":627,"content":629},{"textAlign":25,"key":628},"p-36",[630],{"text":631,"type":125},"No todas las operaciones pueden registrarse siguiendo el mismo esquema. Si existe alguna particularidad, es preferible revisar las instrucciones de la Agencia Tributaria antes de aplicar un criterio general.",{"type":198,"attrs":633,"content":634},{"level":599,"textAlign":25},[635],{"text":636,"type":125},"¿Se pueden utilizar asientos resumen?",{"type":119,"attrs":638,"content":640},{"textAlign":25,"key":639},"p-37",[641],{"text":642,"type":125},"La normativa contempla la posibilidad de utilizar asientos resumen en determinados supuestos y bajo ciertas condiciones. No todas las facturas pueden agruparse, y los requisitos pueden variar según se trate de facturas expedidas o recibidas y según la operación.",{"type":119,"attrs":644,"content":646},{"textAlign":25,"key":645},"p-38",[647],{"text":648,"type":125},"Por este motivo, los asientos resumen no deben utilizarse como regla general para simplificar cualquier volumen de facturas. Antes de agrupar documentos, comprueba las condiciones vigentes o consulta a un profesional.",{"type":198,"attrs":650,"content":651},{"level":200,"textAlign":25},[652],{"text":653,"type":125},"¿Cuándo deben anotarse las facturas recibidas?",{"type":119,"attrs":655,"content":657},{"textAlign":25,"key":656},"p-39",[658],{"text":659,"type":125},"Las facturas deben registrarse siguiendo las reglas aplicables al tipo de operación y al régimen de la empresa. No existe un único plazo que pueda aplicarse de la misma manera a todas las facturas recibidas.",{"type":119,"attrs":661,"content":663},{"textAlign":25,"key":662},"p-40",[664],{"text":665,"type":125},"En términos operativos, conviene registrar las facturas cuando se reciben y revisar que la información esté completa antes de cerrar el periodo correspondiente. Si una factura llega tarde, es rectificativa o corresponde a una operación especial, el momento y la forma de anotación pueden requerir un análisis específico.",{"type":119,"attrs":667,"content":669},{"textAlign":25,"key":668},"p-41",[670,671,677],{"text":580,"type":125},{"text":672,"type":125,"marks":673}," Agencia Tributaria publica información sobre los plazos de las anotaciones registrales",[674],{"type":191,"attrs":675},{"href":676,"uuid":25,"anchor":25,"target":194,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/iva/facturacion-registro/libros-registro-iva/plazos-anotaciones-registrales.html",{"text":678,"type":125},". Las empresas acogidas al SII deben tener en cuenta, además, las obligaciones de suministro electrónico de determinados datos de facturación y los plazos específicos de este sistema.",{"type":198,"attrs":680,"content":681},{"level":200,"textAlign":25},[682],{"text":683,"type":125},"¿Qué es el SII y cómo afecta a los libros registro del IVA?",{"type":119,"attrs":685,"content":687},{"textAlign":25,"key":686},"p-42",[688],{"text":689,"type":125},"El Suministro Inmediato de Información es un sistema mediante el que determinados sujetos pasivos envían electrónicamente a la Agencia Tributaria información de sus registros de facturación.",{"type":119,"attrs":691,"content":693},{"textAlign":25,"key":692},"p-43",[694],{"text":695,"type":125},"El SII no debe confundirse con el envío general de todas las facturas ni con una obligación aplicable a todas las empresas. La obligación depende, entre otros factores, del régimen y de la situación del contribuyente. Algunos sujetos pasivos pueden acogerse voluntariamente.",{"type":119,"attrs":697,"content":699},{"textAlign":25,"key":698},"p-44",[700,702,708],{"text":701,"type":125},"Las empresas que utilizan el SII deben comprobar los requisitos y plazos vigentes en la",{"text":703,"type":125,"marks":704}," información oficial de la Agencia Tributaria",[705],{"type":191,"attrs":706},{"href":707,"uuid":25,"anchor":25,"target":194,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/impuestos-tasas/iva/iva-libros-registro-iva-traves-aeat/preguntas-frecuentes.html",{"text":709,"type":125},". El suministro electrónico de información tampoco elimina por sí solo la obligación de conservar las facturas y los justificantes correspondientes.",{"type":198,"attrs":711,"content":712},{"level":200,"textAlign":25},[713],{"text":714,"type":125},"¿Qué consecuencias puede tener llevar mal los libros registro?",{"type":119,"attrs":716,"content":718},{"textAlign":25,"key":717},"p-45",[719],{"text":720,"type":125},"Los errores, omisiones o retrasos en las obligaciones registrales pueden tener consecuencias fiscales y sancionadoras. Sin embargo, la infracción, su gravedad y la sanción aplicable dependen de la conducta concreta, del tipo de registro, del régimen de la empresa y de la normativa vigente.",{"type":119,"attrs":722,"content":724},{"textAlign":25,"key":723},"p-46",[725],{"text":726,"type":125},"Por eso, no es recomendable presentar una cantidad fija o un porcentaje como si se aplicara automáticamente a cualquier error. Las consecuencias pueden variar según se trate de una omisión, una inexactitud, un retraso, un incumplimiento relacionado con el SII u otra situación.",{"type":119,"attrs":728,"content":730},{"textAlign":25,"key":729},"p-47",[731,732,738],{"text":580,"type":125},{"text":733,"type":125,"marks":734}," Ley General Tributaria",[735],{"type":191,"attrs":736},{"href":737,"uuid":25,"anchor":25,"target":194,"linktype":107},"https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186",{"text":739,"type":125}," regula distintas infracciones tributarias, incluidas algunas relacionadas con obligaciones contables y registrales. Antes de valorar una posible sanción o corregir una declaración, conviene consultar la normativa aplicable y contar con asesoramiento fiscal.",{"type":119,"attrs":741,"content":743},{"textAlign":25,"key":742},"p-48",[744],{"text":745,"type":125},"Además del riesgo sancionador, un registro incompleto puede dificultar la conciliación, retrasar el cierre contable o impedir que el equipo identifique a tiempo una factura que necesita corregirse.",{"type":198,"attrs":747,"content":748},{"level":200,"textAlign":25},[749],{"text":750,"type":125},"¿Cómo mantener el libro registro de facturas recibidas actualizado?",{"type":119,"attrs":752,"content":754},{"textAlign":25,"key":753},"p-49",[755],{"text":756,"type":125},"El principal reto suele ser recibir, revisar y registrar cada factura a tiempo. Un proceso organizado puede incluir estas prácticas:",{"type":246,"content":758},[759,767,775,783,791,799],{"type":249,"content":760},[761],{"type":119,"attrs":762,"content":764},{"textAlign":25,"key":763},"p-50",[765],{"text":766,"type":125},"Centralizar la recepción de facturas. Utiliza un canal definido para que las facturas de proveedores no se pierdan en bandejas de entrada o conversaciones dispersas.",{"type":249,"content":768},[769],{"type":119,"attrs":770,"content":772},{"textAlign":25,"key":771},"p-51",[773],{"text":774,"type":125},"Revisar los datos antes de registrar la factura. Comprueba el proveedor, el NIF, las fechas, la base imponible, el tipo de IVA y la cuota.",{"type":249,"content":776},[777],{"type":119,"attrs":778,"content":780},{"textAlign":25,"key":779},"p-52",[781],{"text":782,"type":125},"Relacionar la factura con la compra. Cuando exista una solicitud u orden de compra, comprueba que la factura corresponde al gasto aprobado y al bien o servicio recibido.",{"type":249,"content":784},[785],{"type":119,"attrs":786,"content":788},{"textAlign":25,"key":787},"p-53",[789],{"text":790,"type":125},"Separar las facturas que requieren un tratamiento especial. Las rectificativas, las operaciones intracomunitarias y otros casos específicos pueden necesitar una revisión adicional.",{"type":249,"content":792},[793],{"type":119,"attrs":794,"content":796},{"textAlign":25,"key":795},"p-54",[797],{"text":798,"type":125},"Conservar la documentación y mantener la trazabilidad. Guarda la factura y la información asociada de forma que el equipo pueda localizarla posteriormente.",{"type":249,"content":800},[801],{"type":119,"attrs":802,"content":804},{"textAlign":25,"key":803},"p-55",[805],{"text":806,"type":125},"Revisar el registro antes del cierre. Una comprobación periódica permite corregir incidencias antes de preparar la liquidación del IVA.",{"type":119,"attrs":808,"content":810},{"textAlign":25,"key":809},"p-56",[811],{"text":812,"type":125},"Cuando el volumen de facturas aumenta, la captura manual puede consumir mucho tiempo y aumentar el riesgo de errores de transcripción. Una plataforma de gestión de facturas y cuentas por pagar como Spendesk permite centralizar las facturas de proveedores, extraer determinados datos mediante OCR, revisar y editar la información, someter las facturas a aprobación y consultar su historial.",{"type":119,"attrs":814,"content":816},{"textAlign":25,"key":815},"p-57",[817],{"text":818,"type":125},"La extracción de datos facilita el trabajo, pero no sustituye la revisión del equipo financiero. Los datos extraídos o sugeridos deben comprobarse antes de utilizarlos en los procesos contables. Spendesk tampoco debe presentarse como una herramienta que genera automáticamente el libro registro de facturas recibidas, determina por sí sola el tratamiento fiscal correcto o garantiza el cumplimiento de las obligaciones de IVA en España.",{"type":119,"attrs":820,"content":822},{"textAlign":25,"key":821},"p-58",[823],{"text":824,"type":125},"La plataforma puede ayudar a preparar y exportar información hacia determinados sistemas contables, según la integración, el plan y la configuración disponibles. El registro fiscal final debe validarse con el sistema contable y los criterios aplicables a la empresa.",{"type":198,"attrs":826,"content":827},{"level":200,"textAlign":25},[828],{"text":829,"type":125},"Puntos clave",{"type":246,"content":831},[832,840,848,856,864,872],{"type":249,"content":833},[834],{"type":119,"attrs":835,"content":837},{"textAlign":25,"key":836},"p-59",[838],{"text":839,"type":125},"El libro registro de facturas recibidas recoge información sobre facturas, justificantes contables y otros documentos relacionados con compras y servicios recibidos.",{"type":249,"content":841},[842],{"type":119,"attrs":843,"content":845},{"textAlign":25,"key":844},"p-60",[846],{"text":847,"type":125},"El libro de facturas expedidas registra las operaciones emitidas por la empresa y el IVA repercutido asociado.",{"type":249,"content":849},[850],{"type":119,"attrs":851,"content":853},{"textAlign":25,"key":852},"p-61",[854],{"text":855,"type":125},"El contenido exacto de los libros registro del IVA depende del tipo de operación, el régimen aplicable y las reglas vigentes.",{"type":249,"content":857},[858],{"type":119,"attrs":859,"content":861},{"textAlign":25,"key":860},"p-62",[862],{"text":863,"type":125},"Las facturas rectificativas, las operaciones intracomunitarias, las importaciones y otros supuestos pueden requerir datos o anotaciones específicas.",{"type":249,"content":865},[866],{"type":119,"attrs":867,"content":869},{"textAlign":25,"key":868},"p-63",[870],{"text":871,"type":125},"Las empresas deben registrar y conservar la documentación conforme a las obligaciones aplicables.",{"type":249,"content":873},[874],{"type":119,"attrs":875,"content":877},{"textAlign":25,"key":876},"p-64",[878],{"text":879,"type":125},"Spendesk puede ayudar a centralizar facturas, extraer datos, organizar aprobaciones y mantener la trazabilidad del proceso, pero no sustituye la validación fiscal o contable.",{"type":881},"horizontal_rule",{"type":119,"attrs":883,"content":885},{"textAlign":25,"key":884},"p-65",[886,888,894],{"text":887,"type":125},"¿Quieres centralizar las facturas de proveedores y facilitar su revisión antes de enviarlas a contabilidad?",{"text":889,"type":125,"marks":890}," Descubre cómo Spendesk puede ayudarte a gestionar tus facturas de proveedores",[891],{"type":191,"attrs":892},{"href":893,"uuid":25,"anchor":25,"target":194,"linktype":107},"/es/product/accounts-payable/",{"text":895,"type":125},".",{"name":897,"created_at":898,"published_at":16,"updated_at":899,"id":900,"uuid":901,"content":902,"slug":909,"full_slug":910,"sort_by_date":25,"position":52,"tag_list":911,"is_startpage":28,"parent_id":912,"meta_data":25,"group_id":913,"first_published_at":914,"release_id":25,"lang":32,"path":25,"alternates":915,"default_full_slug":916,"translated_slugs":917,"_stopResolving":41},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":903,"icon":904,"name":897,"component":908},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":905,"alt":906,"name":99,"focus":99,"title":99,"filename":907,"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",[918,919,920],{"path":916,"name":25,"lang":37,"published":25},{"path":916,"name":25,"lang":39,"published":25},{"path":916,"name":25,"lang":32,"published":25},[32],[],"Libro de facturas emitidas y recibidas: qué contener",[],"2026-08-19 00:00","12",[928],{"_uid":929,"asset":930,"caption":99,"component":934},"00eb54dd-181c-41bb-a81a-1468f0229100",{"id":931,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":932,"copyright":99,"fieldtype":104,"meta_data":933,"is_external_url":28},213575285818614,"https://a.storyblok.com/f/146026/1536x1024/04c594545c/libro-registro-facturas-emitidas-recibidas.png",{},"image","Libro registro de facturas recibidas: qué datos debe contener, cómo gestionarlo y qué debes revisar para mantener al día tus libros registro del IVA.",[],[938],{"_uid":939,"items":940,"heading":1010,"component":1033},"260a9c76-16bd-46cb-9256-480f8dab3c20",[941,952,962,980,990,1000],{"_uid":942,"title":943,"component":944,"description":945},"a41c4649-d687-448b-bf01-65362821de65","¿Qué consecuencias puede tener omitir un dato del libro registro?","faqItem",{"type":116,"content":946},[947],{"type":119,"attrs":948,"content":949},{"textAlign":25,"key":121},[950],{"text":951,"type":125},"Omitir o registrar de forma incorrecta una información puede dificultar la revisión contable y, según las circunstancias, dar lugar a consecuencias fiscales o sancionadoras. La valoración depende del tipo de error, del registro afectado, del régimen de la empresa y de la normativa vigente. Consulta la información de la Agencia Tributaria o a un asesor fiscal.",{"_uid":953,"title":954,"component":944,"description":955},"1e0b697d-a60b-4b3f-bd6e-b07d61a6ec99","¿Se pueden agrupar varias facturas en un asiento resumen?",{"type":116,"content":956},[957],{"type":119,"attrs":958,"content":959},{"textAlign":25,"key":121},[960],{"text":961,"type":125},"En determinados supuestos, la normativa permite utilizar asientos resumen. Las condiciones dependen del tipo de factura, la operación, los importes y otros requisitos. No todas las facturas pueden agruparse, por lo que conviene revisar las instrucciones vigentes antes de utilizar este método.",{"_uid":963,"title":964,"component":944,"description":965},"b5737e9c-4d36-42e2-8625-6bbe8a99ae6c","¿Cuánto tiempo deben conservarse las facturas y los libros registro?",{"type":116,"content":966},[967],{"type":119,"attrs":968,"content":969},{"textAlign":25,"key":121},[970,972,978],{"text":971,"type":125},"Las obligaciones de conservación pueden variar según se trate de facturas, libros contables, activos sujetos a regularización u otros documentos. No debe aplicarse un único plazo a todos los casos. La Agencia Tributaria ofrece información sobre la",{"text":973,"type":125,"marks":974}," conservación de facturas",[975],{"type":191,"attrs":976},{"href":977,"uuid":25,"anchor":25,"target":194,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/iva/facturacion-registro/facturacion-iva/obligacion-conservar-facturas.html",{"text":979,"type":125}," y sobre las obligaciones contables y registrales.",{"_uid":981,"title":982,"component":944,"description":983},"e6934227-e274-46d4-97aa-3dea11c63fe1","¿Se puede utilizar Excel para llevar el libro registro?",{"type":116,"content":984},[985],{"type":119,"attrs":986,"content":987},{"textAlign":25,"key":121},[988],{"text":989,"type":125},"La herramienta utilizada debe permitir recoger la información necesaria, mantener el orden de las anotaciones y conservar la documentación relacionada. Excel puede no ser suficiente para gestionar un volumen elevado de facturas, aprobaciones, documentos y correcciones. La empresa debe confirmar que el sistema elegido se adapta a sus obligaciones y procesos internos.",{"_uid":991,"title":992,"component":944,"description":993},"72ec2867-2ead-49c9-b68b-a5bfe1a09dd6","¿Puede Spendesk sustituir el libro registro de facturas recibidas?",{"type":116,"content":994},[995],{"type":119,"attrs":996,"content":997},{"textAlign":25,"key":121},[998],{"text":999,"type":125},"No. Spendesk no debe presentarse como un sustituto automático del libro fiscal oficial ni como una herramienta de asesoramiento tributario. Puede ayudar a centralizar facturas de proveedores, extraer y revisar datos, gestionar aprobaciones, conservar la documentación del proceso y preparar información para su exportación al sistema contable. 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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":2517,"content":2518},{"textAlign":25},[2519],{"text":2520,"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":2522,"content":2523},{"textAlign":25},[2524],{"text":2525,"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":2527,"content":2528},{"textAlign":25},[2529],{"text":2530,"type":125},"Ahí es donde Spendesk puede ser una buena opción.",{"_uid":2532,"title":2533,"component":944,"description":2534},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","¿Cómo funciona Spendesk?",{"type":116,"content":2535},[2536,2541,2553,2558,2568,2573,2578,2583],{"type":119,"attrs":2537,"content":2538},{"textAlign":25},[2539],{"text":2540,"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":2542,"content":2543},{"textAlign":25},[2544,2548,2551],{"text":2545,"type":125,"marks":2546},"Para los empleados",[2547],{"type":1685},{"type":2392,"marks":2549},[2550],{"type":1685},{"text":2552,"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":2554,"content":2555},{"textAlign":25},[2556],{"text":2557,"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":2559,"content":2560},{"textAlign":25},[2561,2565,2566],{"text":2562,"type":125,"marks":2563},"Para los equipos financieros",[2564],{"type":1685},{"type":2392},{"text":2567,"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":2569,"content":2570},{"textAlign":25},[2571],{"text":2572,"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":2574,"content":2575},{"textAlign":25},[2576],{"text":2577,"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":2579,"content":2580},{"textAlign":25},[2581],{"text":2582,"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":2584,"content":2585},{"textAlign":25},[2586],{"text":2587,"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.",[2589],{"cta":2590,"_uid":2591,"title":2592,"eyebrow":2599,"subtitle":2602,"component":198,"textAlign":99,"sectionSettings":2608,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":116,"content":2593},[2594],{"type":198,"attrs":2595,"content":2596},{"level":200},[2597],{"text":2598,"type":125},"Empezar con Spendesk",{"type":116,"content":2600},[2601],{"type":119},{"type":116,"content":2603},[2604],{"type":119,"content":2605},[2606],{"text":2607,"type":125},"Descubre por qué más de 3500 directores financieros, interventores, contables y administradores financieros confían en Spendesk.",[],[],"Otros artículos","Enlaces rápidos",[2613,2752,2892,3031],{"name":2614,"created_at":2615,"published_at":2616,"updated_at":2617,"id":2618,"uuid":2619,"content":2620,"slug":2740,"full_slug":2741,"sort_by_date":25,"position":2742,"tag_list":2743,"is_startpage":28,"parent_id":1038,"meta_data":25,"group_id":2744,"first_published_at":2745,"release_id":25,"lang":32,"path":25,"alternates":2746,"default_full_slug":2747,"translated_slugs":2748},"Factura electrónica B2B obligatoria en España: RD 238/2026, plazos y obligaciones de información","2026-08-26T15:56:48.444Z","2026-09-10T13:52:23.810Z","2026-09-10T13:52:23.823Z",213279573839287,"fd5bdfbe-88a9-430c-a4c8-3fe4dc83e887",{"_uid":2621,"title":2614,"topics":2622,"noIndex":28,"category":2631,"language":2640,"component":909,"heroMedia":2641,"metaTitle":2642,"publishedAt":2643,"readingTime":2644,"redirectUrl":99,"listingImage":2645,"metaDescription":2652,"bottomArticleCta":2653,"componentsAfterTheArticle":2654},"fef2010a-eba8-4d77-ba63-0f84b8d05d91",[2623],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2624,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2625,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2626,"default_full_slug":163,"translated_slugs":2627,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2628,2629,2630],{"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":897,"created_at":898,"published_at":16,"updated_at":899,"id":900,"uuid":901,"content":2632,"slug":909,"full_slug":910,"sort_by_date":25,"position":52,"tag_list":2634,"is_startpage":28,"parent_id":912,"meta_data":25,"group_id":913,"first_published_at":914,"release_id":25,"lang":32,"path":25,"alternates":2635,"default_full_slug":916,"translated_slugs":2636,"_stopResolving":41},{"_uid":903,"icon":2633,"name":897,"component":908},{"id":905,"alt":906,"name":99,"focus":99,"title":99,"filename":907,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2637,2638,2639],{"path":916,"name":25,"lang":37,"published":25},{"path":916,"name":25,"lang":39,"published":25},{"path":916,"name":25,"lang":32,"published":25},[32],[],"Factura electrónica B2B obligatoria: RD 238/2026","2026-08-18 00:00","15",[2646],{"_uid":2647,"asset":2648,"caption":99,"component":934},"3656e231-7cc5-4017-b6ab-7fad002b60f3",{"id":2649,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2650,"copyright":99,"fieldtype":104,"meta_data":2651,"is_external_url":28},218557381129480,"https://a.storyblok.com/f/146026/1672x941/b256a74827/factura-electronica-b2b-obligatoria.png",{},"Descubre cuándo entra en vigor la factura electrónica B2B obligatoria en España, a quién afecta primero, qué comunicar en cuatro días y las sanciones.",[],[2655],{"_uid":2656,"items":2657,"heading":2718,"component":1033},"ed1beb78-2e64-4eec-b80b-41ff657d25ea",[2658,2668,2678,2688,2698,2708],{"_uid":2659,"title":2660,"component":944,"description":2661},"283ede3f-09f4-4759-8973-a693d94ea973","¿Cuándo entra en vigor la factura electrónica B2B en España?",{"type":116,"content":2662},[2663],{"type":119,"attrs":2664,"content":2665},{"textAlign":25},[2666],{"text":2667,"type":125},"El Real Decreto 238/2026 entró formalmente en vigor el 20 de abril de 2026. Sin embargo, los plazos para la aplicación efectiva de las obligaciones principales empiezan a contar cuando entre en vigor la orden ministerial prevista. A partir de ese momento, se contemplan 12 meses para las empresas que hayan superado el umbral de 8 millones de euros de volumen de operaciones y 24 meses para el resto de empresas y profesionales incluidos.",{"_uid":2669,"title":2670,"component":944,"description":2671},"4e9d6662-a73d-42f6-a917-670dd58c2996","¿Quién está obligado a utilizar la factura electrónica B2B?",{"type":116,"content":2672},[2673],{"type":119,"attrs":2674,"content":2675},{"textAlign":25},[2676],{"text":2677,"type":125},"La obligación afecta principalmente a las operaciones en las que un empresario o profesional emite una factura a otro empresario o profesional incluido en el ámbito español previsto por la normativa. La aplicación depende de la operación, la condición y la ubicación de las partes y las posibles exclusiones. Las operaciones B2C y B2G tienen reglas diferentes.",{"_uid":2679,"title":2680,"component":944,"description":2681},"310194eb-0234-4c6b-a583-ed00c32a365e","¿Es lo mismo la factura electrónica B2B que VERI*FACTU?",{"type":116,"content":2682},[2683],{"type":119,"attrs":2684,"content":2685},{"textAlign":25},[2686],{"text":2687,"type":125},"No. La factura electrónica B2B regula el formato y el intercambio de facturas entre empresas y profesionales. VERI*FACTU forma parte del marco aplicable a los sistemas informáticos de facturación y a sus registros. Ambas obligaciones pueden afectar a una misma empresa, pero tienen objetivos y requisitos diferentes.",{"_uid":2689,"title":2690,"component":944,"description":2691},"fc35e05b-e765-4823-9532-a282a8888215","¿Se podrá seguir enviando una factura en PDF por correo electrónico?",{"type":116,"content":2692},[2693],{"type":119,"attrs":2694,"content":2695},{"textAlign":25},[2696],{"text":2697,"type":125},"Un PDF puede seguir utilizándose en determinados contextos y periodos transitorios, pero no equivale por sí solo a una factura electrónica B2B estructurada. Cuando la obligación sea aplicable, la factura deberá cumplir los requisitos de formato e intercambio establecidos por la normativa. En algunos casos transitorios puede ser necesario enviar también una copia legible en PDF.",{"_uid":2699,"title":2700,"component":944,"description":2701},"746ebd48-350a-4272-b985-d676e56e4b65","¿Puede Spendesk cumplir por sí sola con la factura electrónica B2B en España?",{"type":116,"content":2702},[2703],{"type":119,"attrs":2704,"content":2705},{"textAlign":25},[2706],{"text":2707,"type":125},"Spendesk puede ayudar a las empresas a preparar y organizar sus procesos internos de gestión de facturas de proveedores, desde la captura y revisión de los datos hasta la aprobación, el pago y la trazabilidad. De este modo, los equipos financieros pueden contar con un proceso más estructurado antes de coordinarlo con la solución de factura electrónica B2B correspondiente. Spendesk no sustituye por sí sola a esa solución ni cubre automáticamente todos los requisitos aplicables en España en materia de emisión, intercambio y comunicación de estados.",{"_uid":2709,"title":2710,"component":944,"description":2711},"04c02eac-391e-4a3b-a9e3-f37f777310a2","¿Qué formatos de factura electrónica serán válidos?",{"type":116,"content":2712},[2713],{"type":119,"attrs":2714,"content":2715},{"textAlign":25},[2716],{"text":2717,"type":125},"El marco regulatorio contempla formatos estructurados compatibles con EN 16931, entre ellos CII, UBL, EDIFACT y Facturae. La plataforma utilizada debe ser capaz de trabajar con los formatos y requisitos de interoperabilidad aplicables al sistema español.",[2719],{"cta":2720,"_uid":2721,"title":2722,"eyebrow":2728,"subtitle":2733,"component":198,"textAlign":99,"flexibleSection":2738,"sectionSettings":2739,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"87703176-357e-4029-b671-6e2f33e3ba25",{"type":116,"content":2723},[2724],{"type":198,"attrs":2725,"content":2726},{"level":200,"textAlign":25},[2727],{"text":1020,"type":125},{"type":116,"content":2729},[2730],{"type":119,"attrs":2731,"content":2732},{"textAlign":25},[],{"type":116,"content":2734},[2735],{"type":119,"attrs":2736,"content":2737},{"textAlign":25},[],[],[],"factura-electronica-b2b-obligatoria","es/blog/factura-electronica-b2b-obligatoria",-2940,[],"239c3755-1891-4b1a-9bbb-7368f4bcfe70","2026-08-26T16:07:20.321Z",[],"blog/factura-electronica-b2b-obligatoria",[2749,2750,2751],{"path":2747,"name":25,"lang":37,"published":25},{"path":2747,"name":25,"lang":39,"published":25},{"path":2747,"name":25,"lang":32,"published":25},{"name":2753,"created_at":2754,"published_at":2755,"updated_at":2756,"id":2757,"uuid":2758,"content":2759,"slug":2880,"full_slug":2881,"sort_by_date":25,"position":2882,"tag_list":2883,"is_startpage":28,"parent_id":1038,"meta_data":25,"group_id":2884,"first_published_at":2885,"release_id":25,"lang":32,"path":25,"alternates":2886,"default_full_slug":2887,"translated_slugs":2888},"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":2760,"title":2753,"topics":2761,"noIndex":28,"category":2770,"language":2779,"component":909,"heroMedia":2780,"metaTitle":2781,"publishedAt":2782,"readingTime":2783,"redirectUrl":99,"listingImage":2784,"metaDescription":2792,"bottomArticleCta":2793,"componentsAfterTheArticle":2794},"dccb051a-42df-4342-8485-b7f35e0277bc",[2762],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2763,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2764,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2765,"default_full_slug":163,"translated_slugs":2766,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2767,2768,2769],{"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":897,"created_at":898,"published_at":16,"updated_at":899,"id":900,"uuid":901,"content":2771,"slug":909,"full_slug":910,"sort_by_date":25,"position":52,"tag_list":2773,"is_startpage":28,"parent_id":912,"meta_data":25,"group_id":913,"first_published_at":914,"release_id":25,"lang":32,"path":25,"alternates":2774,"default_full_slug":916,"translated_slugs":2775,"_stopResolving":41},{"_uid":903,"icon":2772,"name":897,"component":908},{"id":905,"alt":906,"name":99,"focus":99,"title":99,"filename":907,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2776,2777,2778],{"path":916,"name":25,"lang":37,"published":25},{"path":916,"name":25,"lang":39,"published":25},{"path":916,"name":25,"lang":32,"published":25},[32],[],"Modelo 347: qué es, quién lo presenta y cómo cuadrar las ope","2026-08-25 00:00","13",[2785],{"_uid":2786,"asset":2787,"caption":99,"component":934},"524fd86d-0162-40d0-8d0c-df1c150e52c3",{"id":2788,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2789,"copyright":99,"fieldtype":104,"meta_data":2790,"is_external_url":28},218544053612632,"https://a.storyblok.com/f/146026/1672x941/8afacabb0f/modelo-347.png",{"size":2791},"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.",[],[2795],{"_uid":2796,"items":2797,"heading":2858,"component":1033},"e16a1b38-8a3e-4bdc-9517-c2db347bb109",[2798,2808,2818,2828,2838,2848],{"_uid":2799,"title":2800,"component":944,"description":2801},"49aa426d-fb37-4d02-8604-8753e11c75ae","¿El modelo 347 supone algún pago a Hacienda?",{"type":116,"content":2802},[2803],{"type":119,"attrs":2804,"content":2805},{"textAlign":25},[2806],{"text":2807,"type":125},"No. El modelo 347 es una declaración informativa y no implica, por sí mismo, un ingreso ni una devolución.",{"_uid":2809,"title":2810,"component":944,"description":2811},"d5f8692d-a5d7-4d67-b5bb-2cb8fd4835cc","¿Quién debe presentar el modelo 347?",{"type":116,"content":2812},[2813],{"type":119,"attrs":2814,"content":2815},{"textAlign":25},[2816],{"text":2817,"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":2819,"title":2820,"component":944,"description":2821},"68dd49af-838d-41c9-add2-85a0f7161fe3","¿Qué ocurre si mi modelo 347 no coincide con el de un proveedor o cliente?",{"type":116,"content":2822},[2823],{"type":119,"attrs":2824,"content":2825},{"textAlign":25},[2826],{"text":2827,"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":2829,"title":2830,"component":944,"description":2831},"0e0fdda6-4ac5-4a52-b4f6-5718eb7dfe64","¿Las operaciones intracomunitarias se incluyen en el modelo 347?",{"type":116,"content":2832},[2833],{"type":119,"attrs":2834,"content":2835},{"textAlign":25},[2836],{"text":2837,"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":2839,"title":2840,"component":944,"description":2841},"8e7f8716-9e11-452f-a190-0ab8e3a59985","¿Las importaciones y exportaciones se declaran en el modelo 347?",{"type":116,"content":2842},[2843],{"type":119,"attrs":2844,"content":2845},{"textAlign":25},[2846],{"text":2847,"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":2849,"title":2850,"component":944,"description":2851},"0a1b3209-710e-4c42-b996-e68d37c1a8ec","¿Cómo ayuda Spendesk a preparar la información del modelo 347?",{"type":116,"content":2852},[2853],{"type":119,"attrs":2854,"content":2855},{"textAlign":25},[2856],{"text":2857,"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.",[2859],{"cta":2860,"_uid":2861,"title":2862,"eyebrow":2868,"subtitle":2873,"component":198,"textAlign":99,"flexibleSection":2878,"sectionSettings":2879,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"7d4eb9dd-e2a2-4b28-ab66-4d67cdb8b1ed",{"type":116,"content":2863},[2864],{"type":198,"attrs":2865,"content":2866},{"level":200,"textAlign":25},[2867],{"text":1020,"type":125},{"type":116,"content":2869},[2870],{"type":119,"attrs":2871,"content":2872},{"textAlign":25},[],{"type":116,"content":2874},[2875],{"type":119,"attrs":2876,"content":2877},{"textAlign":25},[],[],[],"modelo-347","es/blog/modelo-347",-2970,[],"4a29a4dc-44ed-4c89-a829-8f36debe0d38","2026-08-27T10:05:45.238Z",[],"blog/modelo-347",[2889,2890,2891],{"path":2887,"name":25,"lang":37,"published":25},{"path":2887,"name":25,"lang":39,"published":25},{"path":2887,"name":25,"lang":32,"published":25},{"name":2893,"created_at":2894,"published_at":2895,"updated_at":2896,"id":2897,"uuid":2898,"content":2899,"slug":3019,"full_slug":3020,"sort_by_date":25,"position":3021,"tag_list":3022,"is_startpage":28,"parent_id":1038,"meta_data":25,"group_id":3023,"first_published_at":3024,"release_id":25,"lang":32,"path":25,"alternates":3025,"default_full_slug":3026,"translated_slugs":3027},"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":2900,"title":2893,"topics":2901,"noIndex":28,"category":2910,"language":2919,"component":909,"heroMedia":2920,"metaTitle":2921,"publishedAt":2922,"readingTime":2644,"redirectUrl":99,"listingImage":2923,"metaDescription":2931,"bottomArticleCta":2932,"componentsAfterTheArticle":2933},"4d9a1a9c-f0f5-4775-ae79-8b73f718b041",[2902],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2903,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2904,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2905,"default_full_slug":163,"translated_slugs":2906,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2907,2908,2909],{"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":897,"created_at":898,"published_at":16,"updated_at":899,"id":900,"uuid":901,"content":2911,"slug":909,"full_slug":910,"sort_by_date":25,"position":52,"tag_list":2913,"is_startpage":28,"parent_id":912,"meta_data":25,"group_id":913,"first_published_at":914,"release_id":25,"lang":32,"path":25,"alternates":2914,"default_full_slug":916,"translated_slugs":2915,"_stopResolving":41},{"_uid":903,"icon":2912,"name":897,"component":908},{"id":905,"alt":906,"name":99,"focus":99,"title":99,"filename":907,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2916,2917,2918],{"path":916,"name":25,"lang":37,"published":25},{"path":916,"name":25,"lang":39,"published":25},{"path":916,"name":25,"lang":32,"published":25},[32],[],"Conciliación de facturas: cómo evitar errores y agilizar las","2026-09-11 00:00",[2924],{"_uid":2925,"link":2926,"asset":2927,"caption":99,"component":934},"7e312a70-4f3a-4e88-b050-cd857b48328a",{"id":99,"url":99,"linktype":1077,"fieldtype":108,"cached_url":2098,"prep":41},{"id":2928,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2929,"copyright":99,"fieldtype":104,"meta_data":2930,"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.",[],[2934],{"_uid":2935,"items":2936,"heading":2997,"component":1033},"05d3fd1f-9939-4b87-b169-e126811177e6",[2937,2947,2957,2967,2977,2987],{"_uid":2938,"title":2939,"component":944,"description":2940},"3797035d-947e-4241-a972-750ae5ade4b6","¿Qué causa los descuadres en las facturas?",{"type":116,"content":2941},[2942],{"type":119,"attrs":2943,"content":2944},{"textAlign":25},[2945],{"text":2946,"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":2948,"title":2949,"component":944,"description":2950},"f2ea5888-1a9c-4809-93af-11f1b6c973ee","¿Qué ocurre cuando una factura no coincide con el pedido?",{"type":116,"content":2951},[2952],{"type":119,"attrs":2953,"content":2954},{"textAlign":25},[2955],{"text":2956,"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":2958,"title":2959,"component":944,"description":2960},"218ef5e9-c908-40c4-85d5-b84fdf1922ca","¿Cuáles son los errores de codificación más frecuentes?",{"type":116,"content":2961},[2962],{"type":119,"attrs":2963,"content":2964},{"textAlign":25},[2965],{"text":2966,"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":2968,"title":2969,"component":944,"description":2970},"e58f7c77-176f-41fa-bb44-ef9423fa8b57","¿Cómo puede mejorar una empresa el procesamiento de facturas?",{"type":116,"content":2971},[2972],{"type":119,"attrs":2973,"content":2974},{"textAlign":25},[2975],{"text":2976,"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":2978,"title":2979,"component":944,"description":2980},"8fad0725-50d7-49cb-b1f2-3c664e9fae01","¿En qué se diferencia la conciliación de facturas de la conciliación bancaria?",{"type":116,"content":2981},[2982],{"type":119,"attrs":2983,"content":2984},{"textAlign":25},[2985],{"text":2986,"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":2988,"title":2989,"component":944,"description":2990},"dab1bc41-9b1b-454e-8ce4-bc7933606b9a","¿Cómo puede ayudar Spendesk con la conciliación de facturas?",{"type":116,"content":2991},[2992],{"type":119,"attrs":2993,"content":2994},{"textAlign":25},[2995],{"text":2996,"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.",[2998],{"cta":2999,"_uid":3000,"title":3001,"eyebrow":3007,"subtitle":3012,"component":198,"textAlign":99,"flexibleSection":3017,"sectionSettings":3018,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"bc20a4a6-1ac6-49d9-a31d-740c9b91c095",{"type":116,"content":3002},[3003],{"type":198,"attrs":3004,"content":3005},{"level":200,"textAlign":25},[3006],{"text":1020,"type":125},{"type":116,"content":3008},[3009],{"type":119,"attrs":3010,"content":3011},{"textAlign":25},[],{"type":116,"content":3013},[3014],{"type":119,"attrs":3015,"content":3016},{"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",[3028,3029,3030],{"path":3026,"name":25,"lang":37,"published":25},{"path":3026,"name":25,"lang":39,"published":25},{"path":3026,"name":25,"lang":32,"published":25},{"name":3032,"created_at":3033,"published_at":3034,"updated_at":3035,"id":3036,"uuid":3037,"content":3038,"slug":3168,"full_slug":3169,"sort_by_date":25,"position":3170,"tag_list":3171,"is_startpage":28,"parent_id":1038,"meta_data":25,"group_id":3172,"first_published_at":3173,"release_id":25,"lang":32,"path":25,"alternates":3174,"default_full_slug":3175,"translated_slugs":3176},"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":3039,"title":3032,"topics":3040,"noIndex":28,"category":3049,"language":3058,"component":909,"heroMedia":3059,"metaTitle":3060,"publishedAt":3061,"readingTime":2644,"redirectUrl":99,"listingImage":3062,"metaDescription":3070,"bottomArticleCta":3071,"componentsAfterTheArticle":3072},"7c8baf82-c72c-4bd0-978c-914b4de81327",[3041],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":3042,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":3043,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":3044,"default_full_slug":163,"translated_slugs":3045,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[3046,3047,3048],{"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":897,"created_at":898,"published_at":16,"updated_at":899,"id":900,"uuid":901,"content":3050,"slug":909,"full_slug":910,"sort_by_date":25,"position":52,"tag_list":3052,"is_startpage":28,"parent_id":912,"meta_data":25,"group_id":913,"first_published_at":914,"release_id":25,"lang":32,"path":25,"alternates":3053,"default_full_slug":916,"translated_slugs":3054,"_stopResolving":41},{"_uid":903,"icon":3051,"name":897,"component":908},{"id":905,"alt":906,"name":99,"focus":99,"title":99,"filename":907,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[3055,3056,3057],{"path":916,"name":25,"lang":37,"published":25},{"path":916,"name":25,"lang":39,"published":25},{"path":916,"name":25,"lang":32,"published":25},[32],[],"Suministro Inmediato de Información (SII): quién está obliga","2026-08-26 00:00",[3063],{"_uid":3064,"asset":3065,"caption":99,"component":934},"57620067-ee10-44b1-994e-e86bf0c9a7af",{"id":3066,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":3067,"copyright":99,"fieldtype":104,"meta_data":3068,"is_external_url":28},213593665769182,"https://a.storyblok.com/f/146026/1536x1024/f024cf1427/suministro-inmediato-de-informacion-sii.png",{"size":3069},"1536x1024","Descubre qué es el Suministro Inmediato de Información (SII), quién está obligado a utilizarlo y cómo gestionar los plazos de envío del IVA.",[],[3073],{"_uid":3074,"items":3075,"heading":3146,"component":1033},"def80281-c114-48d8-922b-c6452f4b32e1",[3076,3086,3096,3106,3116,3126,3136],{"_uid":3077,"title":3078,"component":944,"description":3079},"7adf060b-0882-41f2-8376-aa433a02769e","¿En qué consiste exactamente el SII?",{"type":116,"content":3080},[3081],{"type":119,"attrs":3082,"content":3083},{"textAlign":25},[3084],{"text":3085,"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":3087,"title":3088,"component":944,"description":3089},"be7cc60c-fdd7-48cd-86ee-3cd10e8a77df","¿Qué empresas están obligadas a utilizar el SII?",{"type":116,"content":3090},[3091],{"type":119,"attrs":3092,"content":3093},{"textAlign":25},[3094],{"text":3095,"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":3097,"title":3098,"component":944,"description":3099},"8a10655a-0848-47c1-954b-b071fdee7f5d","¿Puede una empresa acogerse voluntariamente al SII?",{"type":116,"content":3100},[3101],{"type":119,"attrs":3102,"content":3103},{"textAlign":25},[3104],{"text":3105,"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":3107,"title":3108,"component":944,"description":3109},"a12435fc-1766-4be9-ac61-a9537861dab0","¿Cuál es el plazo para enviar una factura al SII?",{"type":116,"content":3110},[3111],{"type":119,"attrs":3112,"content":3113},{"textAlign":25},[3114],{"text":3115,"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":3117,"title":3118,"component":944,"description":3119},"40060d22-3957-4e6d-8f07-34e68f92caf4","¿Qué modelos deja de presentar una empresa acogida al SII?",{"type":116,"content":3120},[3121],{"type":119,"attrs":3122,"content":3123},{"textAlign":25},[3124],{"text":3125,"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":3127,"title":3128,"component":944,"description":3129},"ee432358-03bc-446c-b99e-fb39b33d8249","¿Qué diferencia hay entre SII, VeriFactu y factura electrónica B2B?",{"type":116,"content":3130},[3131],{"type":119,"attrs":3132,"content":3133},{"textAlign":25},[3134],{"text":3135,"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":3137,"title":3138,"component":944,"description":3139},"eba19354-4fee-45a5-a514-a123eaeb80dd","¿Cómo ayuda Spendesk a gestionar las facturas con el SII?",{"type":116,"content":3140},[3141],{"type":119,"attrs":3142,"content":3143},{"textAlign":25},[3144],{"text":3145,"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.",[3147],{"cta":3148,"_uid":3149,"title":3150,"eyebrow":3156,"subtitle":3161,"component":198,"textAlign":99,"flexibleSection":3166,"sectionSettings":3167,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"1b5b92ff-b89c-495c-a337-c708520f4861",{"type":116,"content":3151},[3152],{"type":198,"attrs":3153,"content":3154},{"level":200,"textAlign":25},[3155],{"text":1020,"type":125},{"type":116,"content":3157},[3158],{"type":119,"attrs":3159,"content":3160},{"textAlign":25},[],{"type":116,"content":3162},[3163],{"type":119,"attrs":3164,"content":3165},{"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",[3177,3178,3179],{"path":3175,"name":25,"lang":37,"published":25},{"path":3175,"name":25,"lang":39,"published":25},{"path":3175,"name":25,"lang":32,"published":25},1793980980145]