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sobre la gestion de facturas: recepcion, aprobacion y pago de facturas de proveedores con menos trabajo manual.","a2c58a16-f495-475f-951f-05171468aae4","facturas","es/blog/topic/facturas",-530,[],176456153,"af2726b3-27fb-42ea-8a1d-7ab712b95c87","2022-11-02T15:24:39.815Z",[],"blog/topic/facturas",[165,166,167],{"path":163,"name":25,"lang":37,"published":25},{"path":163,"name":25,"lang":39,"published":25},{"path":163,"name":25,"lang":32,"published":25},{"type":116,"content":169},[170,175,181,187,194,200,206,212,218,223,229,235,287,293,298,304,330,336,352,358,364,370,375,380,385,437,442,447,452,457,462,467,472,477,521,534,539,552,557,563,569,574,580,586,644,658,664,669,675,749,755,760,766,824,830,836,841,847,853,903,909,914,972,977,983],{"type":119,"attrs":171,"content":172},{"textAlign":25,"key":121},[173],{"text":174,"type":125},"El cierre del ejercicio no termina con el último modelo 303. También hay que revisar el resumen anual del IVA y comprobar que la información presentada durante el año es coherente con la contabilidad y con los registros de facturas.",{"type":119,"attrs":176,"content":178},{"textAlign":25,"key":177},"p-1",[179],{"text":180,"type":125},"El Modelo 390 no implica, por sí mismo, un nuevo pago ni una devolución. Su función es resumir la información del IVA correspondiente al ejercicio y ayudar a detectar diferencias entre las autoliquidaciones periódicas, los libros registro y los datos contables.",{"type":119,"attrs":182,"content":184},{"textAlign":25,"key":183},"p-2",[185],{"text":186,"type":125},"En esta guía se explica qué es el Modelo 390, quién debe presentarlo, quién puede quedar exonerado, cómo conciliarlo con los modelos 303, qué revisar en las casillas más relevantes y cómo actuar si se detecta un error.",{"type":188,"attrs":189,"content":191},"heading",{"level":190,"textAlign":25},2,[192],{"text":193,"type":125},"El Modelo 390 es el resumen anual del IVA",{"type":119,"attrs":195,"content":197},{"textAlign":25,"key":196},"p-3",[198],{"text":199,"type":125},"El Modelo 390 es la declaración-resumen anual del IVA. Tiene carácter informativo y recoge la información correspondiente a las operaciones realizadas durante el año natural y a las autoliquidaciones periódicas presentadas por la empresa o el profesional.",{"type":119,"attrs":201,"content":203},{"textAlign":25,"key":202},"p-4",[204],{"text":205,"type":125},"No es una autoliquidación adicional. La presentación del Modelo 390 no genera por sí misma un nuevo ingreso ni una devolución, aunque sus datos deben ser coherentes con los modelos 303 y con los registros contables del ejercicio.",{"type":119,"attrs":207,"content":209},{"textAlign":25,"key":208},"p-5",[210],{"text":211,"type":125},"El Modelo 390 se refiere siempre al ejercicio anterior. Por ejemplo, el modelo correspondiente al ejercicio 2025 se presenta en enero de 2026.",{"type":119,"attrs":213,"content":215},{"textAlign":25,"key":214},"p-6",[216],{"text":217,"type":125},"No todas las empresas presentan el IVA con la misma periodicidad. Algunas presentan modelos 303 trimestrales y otras los presentan mensualmente. Por eso, el resumen anual debe conciliarse con todos los modelos 303 presentados durante el ejercicio, no únicamente con cuatro declaraciones trimestrales.",{"type":188,"attrs":219,"content":220},{"level":190,"textAlign":25},[221],{"text":222,"type":125},"Quién debe presentar el Modelo 390",{"type":119,"attrs":224,"content":226},{"textAlign":25,"key":225},"p-7",[227],{"text":228,"type":125},"Deben revisar su obligación de presentar el Modelo 390 los sujetos pasivos del IVA que estén obligados a presentar autoliquidaciones periódicas y que no se encuentren en un supuesto de exoneración.",{"type":119,"attrs":230,"content":232},{"textAlign":25,"key":231},"p-8",[233],{"text":234,"type":125},"La obligación puede variar según:",{"type":236,"content":237},"bullet_list",[238,247,255,263,271,279],{"type":239,"content":240},"list_item",[241],{"type":119,"attrs":242,"content":244},{"textAlign":25,"key":243},"p-9",[245],{"text":246,"type":125},"El régimen de IVA aplicable.",{"type":239,"content":248},[249],{"type":119,"attrs":250,"content":252},{"textAlign":25,"key":251},"p-10",[253],{"text":254,"type":125},"La periodicidad de las autoliquidaciones.",{"type":239,"content":256},[257],{"type":119,"attrs":258,"content":260},{"textAlign":25,"key":259},"p-11",[261],{"text":262,"type":125},"La inclusión en el Suministro Inmediato de Información (SII).",{"type":239,"content":264},[265],{"type":119,"attrs":266,"content":268},{"textAlign":25,"key":267},"p-12",[269],{"text":270,"type":125},"La naturaleza de la actividad.",{"type":239,"content":272},[273],{"type":119,"attrs":274,"content":276},{"textAlign":25,"key":275},"p-13",[277],{"text":278,"type":125},"El territorio en el que se realizan las operaciones.",{"type":239,"content":280},[281],{"type":119,"attrs":282,"content":284},{"textAlign":25,"key":283},"p-14",[285],{"text":286,"type":125},"La situación censal durante el ejercicio.",{"type":119,"attrs":288,"content":290},{"textAlign":25,"key":289},"p-15",[291],{"text":292,"type":125},"No basta con comprobar si se presentó algún modelo 303. Hay que revisar también si la empresa encaja en una de las excepciones previstas por la normativa.",{"type":188,"attrs":294,"content":295},{"level":190,"textAlign":25},[296],{"text":297,"type":125},"Quién queda exonerado de presentar el Modelo 390",{"type":119,"attrs":299,"content":301},{"textAlign":25,"key":300},"p-16",[302],{"text":303,"type":125},"Entre los principales supuestos de exoneración se encuentran:",{"type":236,"content":305},[306,314,322],{"type":239,"content":307},[308],{"type":119,"attrs":309,"content":311},{"textAlign":25,"key":310},"p-17",[312],{"text":313,"type":125},"Los sujetos pasivos incluidos en el SII.",{"type":239,"content":315},[316],{"type":119,"attrs":317,"content":319},{"textAlign":25,"key":318},"p-18",[320],{"text":321,"type":125},"Determinados sujetos pasivos con periodo de liquidación trimestral que tributan exclusivamente en territorio común y realizan únicamente actividades acogidas al régimen simplificado del IVA, operaciones de arrendamiento de bienes inmuebles urbanos o ambas.",{"type":239,"content":323},[324],{"type":119,"attrs":325,"content":327},{"textAlign":25,"key":326},"p-19",[328],{"text":329,"type":125},"Otros supuestos específicos previstos en las instrucciones del modelo.",{"type":119,"attrs":331,"content":333},{"textAlign":25,"key":332},"p-20",[334],{"text":335,"type":125},"La exoneración no siempre significa que desaparezca toda la información anual. En determinados casos, la empresa debe cumplimentar información adicional en el modelo 303 correspondiente al último periodo del ejercicio.",{"type":119,"attrs":337,"content":339},{"textAlign":25,"key":338},"p-21",[340,342,350],{"text":341,"type":125},"La ",{"text":343,"type":125,"marks":344},"AEAT detalla los supuestos de exoneración del Modelo 390",[345],{"type":346,"attrs":347},"link",{"href":348,"uuid":25,"anchor":25,"target":349,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-gran-empresa/se-declara-volumen-operaciones/obligados-presentar-modelo-303/exonerados-presentacion-modelo-390.html","_blank",{"text":351,"type":125},". Conviene comprobar siempre las condiciones aplicables al ejercicio y a la situación concreta de la empresa.",{"type":188,"attrs":353,"content":355},{"level":354,"textAlign":25},3,[356],{"text":357,"type":125},"¿Qué ocurre si no hubo actividad?",{"type":119,"attrs":359,"content":361},{"textAlign":25,"key":360},"p-22",[362],{"text":363,"type":125},"No haber tenido actividad durante parte del año no implica automáticamente quedar exonerado. Si la empresa presentó autoliquidaciones del IVA y no encaja en una excepción, debe revisar si mantiene la obligación de presentar el resumen anual.",{"type":119,"attrs":365,"content":367},{"textAlign":25,"key":366},"p-23",[368],{"text":369,"type":125},"Del mismo modo, que los modelos 303 se hayan presentado a cero no determina por sí solo la obligación. La situación debe analizarse junto con el régimen fiscal, la periodicidad y las circunstancias censales de la empresa.",{"type":188,"attrs":371,"content":372},{"level":190,"textAlign":25},[373],{"text":374,"type":125},"Cómo conciliar el Modelo 390 con los modelos 303",{"type":119,"attrs":376,"content":377},{"textAlign":25,"key":121},[378],{"text":379,"type":125},"El Modelo 390 debe ser coherente con los modelos 303 presentados durante el ejercicio, pero no todas sus casillas se obtienen sumando mecánicamente una casilla concreta de cada autoliquidación.",{"type":119,"attrs":381,"content":382},{"textAlign":25,"key":177},[383],{"text":384,"type":125},"Para hacer una conciliación adecuada:",{"type":386,"content":387},"ordered_list",[388,395,402,409,416,423,430],{"type":239,"content":389},[390],{"type":119,"attrs":391,"content":392},{"textAlign":25,"key":183},[393],{"text":394,"type":125},"Reúne todos los modelos 303 presentados durante el año.",{"type":239,"content":396},[397],{"type":119,"attrs":398,"content":399},{"textAlign":25,"key":196},[400],{"text":401,"type":125},"Comprueba si la empresa presentó declaraciones trimestrales o mensuales.",{"type":239,"content":403},[404],{"type":119,"attrs":405,"content":406},{"textAlign":25,"key":202},[407],{"text":408,"type":125},"Contrasta los resultados de cada periodo con la contabilidad.",{"type":239,"content":410},[411],{"type":119,"attrs":412,"content":413},{"textAlign":25,"key":208},[414],{"text":415,"type":125},"Revisa las bases imponibles y cuotas por tipo de operación.",{"type":239,"content":417},[418],{"type":119,"attrs":419,"content":420},{"textAlign":25,"key":214},[421],{"text":422,"type":125},"Comprueba las operaciones exentas, los regímenes especiales y las rectificaciones.",{"type":239,"content":424},[425],{"type":119,"attrs":426,"content":427},{"textAlign":25,"key":225},[428],{"text":429,"type":125},"Revisa los datos de la última autoliquidación y la información adicional exigida cuando exista exoneración.",{"type":239,"content":431},[432],{"type":119,"attrs":433,"content":434},{"textAlign":25,"key":231},[435],{"text":436,"type":125},"Compara el resultado final con los libros registro y los informes contables.",{"type":119,"attrs":438,"content":439},{"textAlign":25,"key":243},[440],{"text":441,"type":125},"El objetivo no es que todas las casillas del 390 coincidan literalmente con una suma simple, sino que la información anual sea coherente con las operaciones y autoliquidaciones del ejercicio.",{"type":188,"attrs":443,"content":444},{"level":354,"textAlign":25},[445],{"text":446,"type":125},"La casilla 95",{"type":119,"attrs":448,"content":449},{"textAlign":25,"key":251},[450],{"text":451,"type":125},"La casilla 95 recoge el total de los resultados de las autoliquidaciones del IVA correspondientes al ejercicio, de acuerdo con la periodicidad aplicable. En una empresa con liquidación trimestral se tendrán en cuenta sus declaraciones trimestrales; en una empresa con liquidación mensual, las autoliquidaciones mensuales correspondientes.",{"type":119,"attrs":453,"content":454},{"textAlign":25,"key":259},[455],{"text":456,"type":125},"No debe asumirse que esta casilla siempre se calcula a partir de cuatro modelos 303.",{"type":188,"attrs":458,"content":459},{"level":354,"textAlign":25},[460],{"text":461,"type":125},"La casilla 99",{"type":119,"attrs":463,"content":464},{"textAlign":25,"key":267},[465],{"text":466,"type":125},"La casilla 99 corresponde al importe total de determinadas operaciones en régimen general, con las exclusiones previstas en las instrucciones del modelo y sin incluir el IVA.",{"type":119,"attrs":468,"content":469},{"textAlign":25,"key":275},[470],{"text":471,"type":125},"Es un dato útil para revisar la coherencia de las operaciones declaradas, pero no debe tratarse como un resumen universal de todas las ventas de la empresa. Algunas operaciones tienen casillas específicas o un tratamiento diferente.",{"type":119,"attrs":473,"content":474},{"textAlign":25,"key":283},[475],{"text":476,"type":125},"Para revisarla, contrasta la información con:",{"type":236,"content":478},[479,486,493,500,507,514],{"type":239,"content":480},[481],{"type":119,"attrs":482,"content":483},{"textAlign":25,"key":289},[484],{"text":485,"type":125},"Los libros registro.",{"type":239,"content":487},[488],{"type":119,"attrs":489,"content":490},{"textAlign":25,"key":300},[491],{"text":492,"type":125},"La contabilidad de ventas.",{"type":239,"content":494},[495],{"type":119,"attrs":496,"content":497},{"textAlign":25,"key":310},[498],{"text":499,"type":125},"Las bases imponibles declaradas en los modelos 303.",{"type":239,"content":501},[502],{"type":119,"attrs":503,"content":504},{"textAlign":25,"key":318},[505],{"text":506,"type":125},"Las operaciones exentas o no sujetas.",{"type":239,"content":508},[509],{"type":119,"attrs":510,"content":511},{"textAlign":25,"key":326},[512],{"text":513,"type":125},"Los regímenes especiales aplicables.",{"type":239,"content":515},[516],{"type":119,"attrs":517,"content":518},{"textAlign":25,"key":332},[519],{"text":520,"type":125},"Las facturas rectificativas y abonos.",{"type":119,"attrs":522,"content":523},{"textAlign":25,"key":338},[524,526,532],{"text":525,"type":125},"Las ",{"text":527,"type":125,"marks":528},"instrucciones oficiales del Modelo 390",[529],{"type":346,"attrs":530},{"href":531,"uuid":25,"anchor":25,"target":349,"linktype":107},"https://sede.agenciatributaria.gob.es/static_files/Sede/Procedimiento_ayuda/G412/instr390.pdf",{"text":533,"type":125}," indican cómo debe cumplimentarse esta casilla y qué operaciones deben excluirse.",{"type":188,"attrs":535,"content":536},{"level":354,"textAlign":25},[537],{"text":538,"type":125},"La casilla 105",{"type":119,"attrs":540,"content":541},{"textAlign":25,"key":360},[542,544,550],{"text":543,"type":125},"La casilla 105 recoge el importe de las operaciones exentas sin derecho a deducción. Entre ellas pueden encontrarse determinadas operaciones mencionadas en el ",{"text":545,"type":125,"marks":546},"artículo 20 de la Ley del IVA",[547],{"type":346,"attrs":548},{"href":549,"uuid":25,"anchor":25,"target":349,"linktype":107},"https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740",{"text":551,"type":125},", como algunas operaciones sanitarias, educativas, aseguradoras, financieras, de arrendamiento de vivienda o inmobiliarias.",{"type":119,"attrs":553,"content":554},{"textAlign":25,"key":366},[555],{"text":556,"type":125},"La casilla 105 no debe confundirse con la casilla 104, que recoge exportaciones y otras operaciones exentas con derecho a deducción.",{"type":119,"attrs":558,"content":560},{"textAlign":25,"key":559},"p-24",[561],{"text":562,"type":125},"Que una operación aparezca como exenta sin derecho a deducción no significa que todas las consecuencias sobre el IVA soportado puedan resolverse automáticamente. El efecto sobre la deducción debe analizarse conforme a las reglas aplicables y a la situación de la empresa.",{"type":119,"attrs":564,"content":566},{"textAlign":25,"key":565},"p-25",[567],{"text":568,"type":125},"Antes de completar la casilla 105, comprueba que la operación cumple realmente las condiciones de la exención. Por ejemplo, los servicios sanitarios o educativos solo deben incluirse cuando encajen en el supuesto de exención correspondiente.",{"type":188,"attrs":570,"content":571},{"level":190,"textAlign":25},[572],{"text":573,"type":125},"Cómo presentar el Modelo 390 online",{"type":119,"attrs":575,"content":577},{"textAlign":25,"key":576},"p-26",[578],{"text":579,"type":125},"El Modelo 390 se presenta por vía electrónica a través de la sede de la AEAT. El sistema de identificación dependerá del tipo de contribuyente y del medio habilitado para cada caso.",{"type":119,"attrs":581,"content":583},{"textAlign":25,"key":582},"p-27",[584],{"text":585,"type":125},"Antes de enviarlo, revisa:",{"type":236,"content":587},[588,596,604,612,620,628,636],{"type":239,"content":589},[590],{"type":119,"attrs":591,"content":593},{"textAlign":25,"key":592},"p-28",[594],{"text":595,"type":125},"Los datos identificativos y censales.",{"type":239,"content":597},[598],{"type":119,"attrs":599,"content":601},{"textAlign":25,"key":600},"p-29",[602],{"text":603,"type":125},"El régimen o regímenes aplicables durante el ejercicio.",{"type":239,"content":605},[606],{"type":119,"attrs":607,"content":609},{"textAlign":25,"key":608},"p-30",[610],{"text":611,"type":125},"La periodicidad de los modelos 303.",{"type":239,"content":613},[614],{"type":119,"attrs":615,"content":617},{"textAlign":25,"key":616},"p-31",[618],{"text":619,"type":125},"Los resultados de las autoliquidaciones.",{"type":239,"content":621},[622],{"type":119,"attrs":623,"content":625},{"textAlign":25,"key":624},"p-32",[626],{"text":627,"type":125},"Las bases imponibles y cuotas declaradas.",{"type":239,"content":629},[630],{"type":119,"attrs":631,"content":633},{"textAlign":25,"key":632},"p-33",[634],{"text":635,"type":125},"Las operaciones exentas y los regímenes especiales.",{"type":239,"content":637},[638],{"type":119,"attrs":639,"content":641},{"textAlign":25,"key":640},"p-34",[642],{"text":643,"type":125},"La posible exoneración del Modelo 390.",{"type":119,"attrs":645,"content":647},{"textAlign":25,"key":646},"p-35",[648,650,656],{"text":649,"type":125},"El plazo general de presentación es durante los treinta primeros días naturales de enero del año siguiente al ejercicio declarado. Consulta el ",{"text":651,"type":125,"marks":652},"calendario y las instrucciones vigentes de la AEAT",[653],{"type":346,"attrs":654},{"href":655,"uuid":25,"anchor":25,"target":349,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-iva-2025/capitulo-09-declaraciones-informativas-iva-379/declaracion-resumen-anual-modelo-390/plazo-formas-presentacion.html",{"text":657,"type":125}," antes de preparar el envío.",{"type":119,"attrs":659,"content":661},{"textAlign":25,"key":660},"p-36",[662],{"text":663,"type":125},"El último modelo 303 puede coincidir con el periodo de presentación del Modelo 390 cuando la empresa presenta el IVA trimestralmente. En el caso de empresas con liquidación mensual, la conciliación debe realizarse con la autoliquidación mensual que corresponda.",{"type":188,"attrs":665,"content":666},{"level":190,"textAlign":25},[667],{"text":668,"type":125},"Qué información revisar en el formulario",{"type":119,"attrs":670,"content":672},{"textAlign":25,"key":671},"p-37",[673],{"text":674,"type":125},"El Modelo 390 se divide en varios apartados. Los datos que conviene revisar con mayor atención incluyen:",{"type":236,"content":676},[677,685,693,701,709,717,725,733,741],{"type":239,"content":678},[679],{"type":119,"attrs":680,"content":682},{"textAlign":25,"key":681},"p-38",[683],{"text":684,"type":125},"Datos identificativos y censales.",{"type":239,"content":686},[687],{"type":119,"attrs":688,"content":690},{"textAlign":25,"key":689},"p-39",[691],{"text":692,"type":125},"Actividades desarrolladas durante el ejercicio.",{"type":239,"content":694},[695],{"type":119,"attrs":696,"content":698},{"textAlign":25,"key":697},"p-40",[699],{"text":700,"type":125},"Operaciones en régimen general.",{"type":239,"content":702},[703],{"type":119,"attrs":704,"content":706},{"textAlign":25,"key":705},"p-41",[707],{"text":708,"type":125},"Operaciones exentas con y sin derecho a deducción.",{"type":239,"content":710},[711],{"type":119,"attrs":712,"content":714},{"textAlign":25,"key":713},"p-42",[715],{"text":716,"type":125},"Operaciones sujetas a regímenes especiales.",{"type":239,"content":718},[719],{"type":119,"attrs":720,"content":722},{"textAlign":25,"key":721},"p-43",[723],{"text":724,"type":125},"IVA devengado.",{"type":239,"content":726},[727],{"type":119,"attrs":728,"content":730},{"textAlign":25,"key":729},"p-44",[731],{"text":732,"type":125},"IVA deducible.",{"type":239,"content":734},[735],{"type":119,"attrs":736,"content":738},{"textAlign":25,"key":737},"p-45",[739],{"text":740,"type":125},"Resultados de las autoliquidaciones periódicas.",{"type":239,"content":742},[743],{"type":119,"attrs":744,"content":746},{"textAlign":25,"key":745},"p-46",[747],{"text":748,"type":125},"Información adicional vinculada a la posible exoneración.",{"type":119,"attrs":750,"content":752},{"textAlign":25,"key":751},"p-47",[753],{"text":754,"type":125},"Las casillas 95, 99 y 105 pueden ser puntos importantes de control, pero no deben revisarse de forma aislada. Cada una debe contrastarse con la información contable y con las instrucciones del modelo.",{"type":188,"attrs":756,"content":757},{"level":190,"textAlign":25},[758],{"text":759,"type":125},"Cómo evitar errores durante el año",{"type":119,"attrs":761,"content":763},{"textAlign":25,"key":762},"p-48",[764],{"text":765,"type":125},"Los descuadres del Modelo 390 suelen originarse en la gestión diaria de facturas y registros. Para reducirlos:",{"type":236,"content":767},[768,776,784,792,800,808,816],{"type":239,"content":769},[770],{"type":119,"attrs":771,"content":773},{"textAlign":25,"key":772},"p-49",[774],{"text":775,"type":125},"Mantén actualizados los datos fiscales de clientes y proveedores.",{"type":239,"content":777},[778],{"type":119,"attrs":779,"content":781},{"textAlign":25,"key":780},"p-50",[782],{"text":783,"type":125},"Revisa que las facturas estén registradas en el periodo correcto.",{"type":239,"content":785},[786],{"type":119,"attrs":787,"content":789},{"textAlign":25,"key":788},"p-51",[790],{"text":791,"type":125},"Controla las facturas rectificativas y los abonos.",{"type":239,"content":793},[794],{"type":119,"attrs":795,"content":797},{"textAlign":25,"key":796},"p-52",[798],{"text":799,"type":125},"Separa las operaciones exentas, no sujetas y sujetas a regímenes especiales.",{"type":239,"content":801},[802],{"type":119,"attrs":803,"content":805},{"textAlign":25,"key":804},"p-53",[806],{"text":807,"type":125},"Comprueba que el IVA devengado y deducible se han clasificado correctamente.",{"type":239,"content":809},[810],{"type":119,"attrs":811,"content":813},{"textAlign":25,"key":812},"p-54",[814],{"text":815,"type":125},"Conserva la documentación que justifica cada operación.",{"type":239,"content":817},[818],{"type":119,"attrs":819,"content":821},{"textAlign":25,"key":820},"p-55",[822],{"text":823,"type":125},"Compara la contabilidad con los modelos 303 antes de preparar el resumen anual.",{"type":119,"attrs":825,"content":827},{"textAlign":25,"key":826},"p-56",[828],{"text":829,"type":125},"Spendesk puede ayudar a centralizar justificantes y facturas, extraer datos mediante OCR y organizar información contable y de IVA. También permite gestionar aprobaciones y exportar información a herramientas contables o compartirla con la asesoría.",{"type":119,"attrs":831,"content":833},{"textAlign":25,"key":832},"p-57",[834],{"text":835,"type":125},"Estas funciones ayudan a preparar los datos y a mantener una trazabilidad más ordenada, pero no determinan por sí mismas qué debe consignarse en cada casilla del Modelo 390. La revisión final corresponde al equipo financiero y, cuando proceda, a la asesoría fiscal.",{"type":188,"attrs":837,"content":838},{"level":190,"textAlign":25},[839],{"text":840,"type":125},"Qué hacer si detectas un error después de presentar el Modelo 390",{"type":119,"attrs":842,"content":844},{"textAlign":25,"key":843},"p-58",[845],{"text":846,"type":125},"Si detectas un error después de presentar el Modelo 390, revisa las instrucciones vigentes para determinar si corresponde presentar una declaración sustitutiva u otra forma de rectificación.",{"type":119,"attrs":848,"content":850},{"textAlign":25,"key":849},"p-59",[851],{"text":852,"type":125},"Cuando proceda una declaración sustitutiva, esta debe incluir la información completa y correcta del ejercicio, no únicamente el importe que se quiere modificar. Antes de enviarla:",{"type":386,"content":854},[855,863,871,879,887,895],{"type":239,"content":856},[857],{"type":119,"attrs":858,"content":860},{"textAlign":25,"key":859},"p-60",[861],{"text":862,"type":125},"Identifica el origen del error.",{"type":239,"content":864},[865],{"type":119,"attrs":866,"content":868},{"textAlign":25,"key":867},"p-61",[869],{"text":870,"type":125},"Comprueba si afecta también a algún modelo 303.",{"type":239,"content":872},[873],{"type":119,"attrs":874,"content":876},{"textAlign":25,"key":875},"p-62",[877],{"text":878,"type":125},"Corrige primero los registros contables o fiscales que correspondan.",{"type":239,"content":880},[881],{"type":119,"attrs":882,"content":884},{"textAlign":25,"key":883},"p-63",[885],{"text":886,"type":125},"Revisa todas las casillas relacionadas.",{"type":239,"content":888},[889],{"type":119,"attrs":890,"content":892},{"textAlign":25,"key":891},"p-64",[893],{"text":894,"type":125},"Presenta la declaración de acuerdo con el procedimiento de la AEAT.",{"type":239,"content":896},[897],{"type":119,"attrs":898,"content":900},{"textAlign":25,"key":899},"p-65",[901],{"text":902,"type":125},"Conserva la documentación que explique la corrección.",{"type":119,"attrs":904,"content":906},{"textAlign":25,"key":905},"p-66",[907],{"text":908,"type":125},"Si el error afecta a una autoliquidación del IVA, puede ser necesario corregir también el modelo 303 correspondiente. El procedimiento depende del tipo de error y del periodo que se quiera rectificar.",{"type":188,"attrs":910,"content":911},{"level":190,"textAlign":25},[912],{"text":913,"type":125},"Puntos clave",{"type":236,"content":915},[916,924,932,940,948,956,964],{"type":239,"content":917},[918],{"type":119,"attrs":919,"content":921},{"textAlign":25,"key":920},"p-67",[922],{"text":923,"type":125},"El Modelo 390 es la declaración-resumen anual del IVA y no implica por sí mismo un nuevo pago o devolución.",{"type":239,"content":925},[926],{"type":119,"attrs":927,"content":929},{"textAlign":25,"key":928},"p-68",[930],{"text":931,"type":125},"Debe conciliarse con todos los modelos 303 presentados durante el ejercicio, tanto mensuales como trimestrales.",{"type":239,"content":933},[934],{"type":119,"attrs":935,"content":937},{"textAlign":25,"key":936},"p-69",[938],{"text":939,"type":125},"Los contribuyentes incluidos en el SII y determinados sujetos pasivos con liquidación trimestral pueden quedar exonerados.",{"type":239,"content":941},[942],{"type":119,"attrs":943,"content":945},{"textAlign":25,"key":944},"p-70",[946],{"text":947,"type":125},"La casilla 95 recoge los resultados de las autoliquidaciones del ejercicio, según la periodicidad aplicable.",{"type":239,"content":949},[950],{"type":119,"attrs":951,"content":953},{"textAlign":25,"key":952},"p-71",[954],{"text":955,"type":125},"La casilla 99 recoge determinadas operaciones en régimen general y debe revisarse junto con la contabilidad y los libros registro.",{"type":239,"content":957},[958],{"type":119,"attrs":959,"content":961},{"textAlign":25,"key":960},"p-72",[962],{"text":963,"type":125},"La casilla 105 corresponde a operaciones exentas sin derecho a deducción y no debe confundirse con la casilla 104.",{"type":239,"content":965},[966],{"type":119,"attrs":967,"content":969},{"textAlign":25,"key":968},"p-73",[970],{"text":971,"type":125},"La calidad de los datos registrados durante el año facilita la preparación del resumen anual. Centralizar facturas y organizar datos de IVA con una herramienta como Spendesk reduce el trabajo de conciliación al llegar a enero.",{"type":188,"attrs":973,"content":974},{"level":190,"textAlign":25},[975],{"text":976,"type":125},"Cierra el ejercicio de IVA con los datos organizados",{"type":119,"attrs":978,"content":980},{"textAlign":25,"key":979},"p-74",[981],{"text":982,"type":125},"La preparación del Modelo 390 empieza mucho antes de enero. Cuando las facturas, los justificantes y los datos de IVA están organizados durante todo el año, resulta más sencillo conciliar la información y detectar errores antes de presentar el resumen anual.",{"type":119,"attrs":984,"content":986},{"textAlign":25,"key":985},"p-75",[987,993],{"text":988,"type":125,"marks":989},"Descubre cómo Spendesk ayuda a organizar tus gastos y facturas",[990],{"type":346,"attrs":991},{"href":992,"uuid":25,"anchor":25,"target":349,"linktype":107},"https://cta-redirect.hubspot.com/cta/redirect/2694209/03098c55-28b6-455d-827f-0aa7abdb09f5",{"text":994,"type":125},".",{"name":996,"created_at":997,"published_at":16,"updated_at":998,"id":999,"uuid":1000,"content":1001,"slug":1008,"full_slug":1009,"sort_by_date":25,"position":52,"tag_list":1010,"is_startpage":28,"parent_id":1011,"meta_data":25,"group_id":1012,"first_published_at":1013,"release_id":25,"lang":32,"path":25,"alternates":1014,"default_full_slug":1015,"translated_slugs":1016,"_stopResolving":41},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":1002,"icon":1003,"name":996,"component":1007},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":1004,"alt":1005,"name":99,"focus":99,"title":99,"filename":1006,"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",[1017,1018,1019],{"path":1015,"name":25,"lang":37,"published":25},{"path":1015,"name":25,"lang":39,"published":25},{"path":1015,"name":25,"lang":32,"published":25},[32],[],"Modelo 390: resumen anual del IVA, quién lo presenta, casill",[],"2026-08-25 00:00","12",[1027],{"_uid":1028,"link":1029,"asset":1032,"caption":99,"component":1037},"c5e8bc46-7451-43bf-a998-28fd00bf481e",{"id":99,"url":99,"linktype":1030,"fieldtype":108,"cached_url":1031,"prep":41},"story","/es/",{"id":1033,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":1034,"copyright":99,"fieldtype":104,"meta_data":1035,"is_external_url":28},218555405333603,"https://a.storyblok.com/f/146026/1671x941/bd54bf81e9/modelo-390-1.png",{"size":1036},"1671x941","image","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.",[],[1041],{"_uid":1042,"items":1043,"heading":1115,"component":1138},"55a4787c-f921-4881-83c4-ef5b8473e554",[1044,1055,1065,1075,1085,1095,1105],{"_uid":1045,"title":1046,"component":1047,"description":1048},"10d29113-a8f5-4b88-8326-e0d65c863aa0","¿Qué es el Modelo 390?","faqItem",{"type":116,"content":1049},[1050],{"type":119,"attrs":1051,"content":1052},{"textAlign":25,"key":121},[1053],{"text":1054,"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":1056,"title":1057,"component":1047,"description":1058},"eab524f8-8182-4ea3-ac1c-2e9c99de0de6","¿Quién debe presentar el Modelo 390?",{"type":116,"content":1059},[1060],{"type":119,"attrs":1061,"content":1062},{"textAlign":25,"key":121},[1063],{"text":1064,"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":1066,"title":1067,"component":1047,"description":1068},"22e5cc60-f446-4bb9-adcd-7bad5bcc2e7f","¿Hay que presentar el Modelo 390 si los modelos 303 fueron a cero?",{"type":116,"content":1069},[1070],{"type":119,"attrs":1071,"content":1072},{"textAlign":25,"key":121},[1073],{"text":1074,"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":1076,"title":1077,"component":1047,"description":1078},"6d793610-2298-4bbc-bd6b-25109052b464","¿Cuál es la diferencia entre el Modelo 390 y el Modelo 303?",{"type":116,"content":1079},[1080],{"type":119,"attrs":1081,"content":1082},{"textAlign":25,"key":121},[1083],{"text":1084,"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":1086,"title":1087,"component":1047,"description":1088},"b2916a89-1e60-4a58-9251-61e53cfc7e49","¿Qué se incluye en la casilla 105?",{"type":116,"content":1089},[1090],{"type":119,"attrs":1091,"content":1092},{"textAlign":25,"key":121},[1093],{"text":1094,"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":1096,"title":1097,"component":1047,"description":1098},"501e47a4-e93b-4b9a-8ccb-13a5830f9ba5","¿Cómo se corrige un error en el Modelo 390?",{"type":116,"content":1099},[1100],{"type":119,"attrs":1101,"content":1102},{"textAlign":25,"key":121},[1103],{"text":1104,"type":125},"Primero identifica si el error afecta también a un modelo 303 o a los registros contables. 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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":2620,"content":2621},{"textAlign":25},[2622],{"text":2623,"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":2625,"content":2626},{"textAlign":25},[2627],{"text":2628,"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":2630,"content":2631},{"textAlign":25},[2632],{"text":2633,"type":125},"Ahí es donde Spendesk puede ser una buena opción.",{"_uid":2635,"title":2636,"component":1047,"description":2637},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","¿Cómo funciona Spendesk?",{"type":116,"content":2638},[2639,2644,2656,2661,2671,2676,2681,2686],{"type":119,"attrs":2640,"content":2641},{"textAlign":25},[2642],{"text":2643,"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":2645,"content":2646},{"textAlign":25},[2647,2651,2654],{"text":2648,"type":125,"marks":2649},"Para los empleados",[2650],{"type":1789},{"type":2495,"marks":2652},[2653],{"type":1789},{"text":2655,"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":2657,"content":2658},{"textAlign":25},[2659],{"text":2660,"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":2662,"content":2663},{"textAlign":25},[2664,2668,2669],{"text":2665,"type":125,"marks":2666},"Para los equipos financieros",[2667],{"type":1789},{"type":2495},{"text":2670,"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":2672,"content":2673},{"textAlign":25},[2674],{"text":2675,"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":2677,"content":2678},{"textAlign":25},[2679],{"text":2680,"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":2682,"content":2683},{"textAlign":25},[2684],{"text":2685,"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":2687,"content":2688},{"textAlign":25},[2689],{"text":2690,"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.",[2692],{"cta":2693,"_uid":2694,"title":2695,"eyebrow":2702,"subtitle":2705,"component":188,"textAlign":99,"sectionSettings":2711,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":116,"content":2696},[2697],{"type":188,"attrs":2698,"content":2699},{"level":190},[2700],{"text":2701,"type":125},"Empezar con Spendesk",{"type":116,"content":2703},[2704],{"type":119},{"type":116,"content":2706},[2707],{"type":119,"content":2708},[2709],{"text":2710,"type":125},"Descubre por qué más de 3500 directores financieros, interventores, contables y administradores financieros confían en Spendesk.",[],[],"Otros artículos","Enlaces rápidos",[2716,2862,3012,3151],{"name":2717,"created_at":2718,"published_at":2719,"updated_at":2720,"id":2721,"uuid":2722,"content":2723,"slug":2850,"full_slug":2851,"sort_by_date":25,"position":2852,"tag_list":2853,"is_startpage":28,"parent_id":1143,"meta_data":25,"group_id":2854,"first_published_at":2855,"release_id":25,"lang":32,"path":25,"alternates":2856,"default_full_slug":2857,"translated_slugs":2858},"Libro de facturas emitidas y recibidas: qué debe contener, plazos y sanciones","2026-08-26T15:56:47.353Z","2026-11-03T12:15:20.922Z","2026-11-03T12:15:20.957Z",213279569366426,"1f4e5b3d-e6c8-4e10-9f39-9e11018de9c7",{"_uid":2724,"title":2717,"topics":2725,"noIndex":28,"category":2734,"language":2743,"component":1008,"heroMedia":2744,"metaTitle":2745,"publishedAt":2746,"readingTime":1025,"redirectUrl":99,"listingImage":2747,"metaDescription":2754,"bottomArticleCta":2755,"componentsAfterTheArticle":2756},"1aa48761-92ae-4fbf-8b56-8bcb90e53a67",[2726],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2727,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2728,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2729,"default_full_slug":163,"translated_slugs":2730,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2731,2732,2733],{"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":996,"created_at":997,"published_at":16,"updated_at":998,"id":999,"uuid":1000,"content":2735,"slug":1008,"full_slug":1009,"sort_by_date":25,"position":52,"tag_list":2737,"is_startpage":28,"parent_id":1011,"meta_data":25,"group_id":1012,"first_published_at":1013,"release_id":25,"lang":32,"path":25,"alternates":2738,"default_full_slug":1015,"translated_slugs":2739,"_stopResolving":41},{"_uid":1002,"icon":2736,"name":996,"component":1007},{"id":1004,"alt":1005,"name":99,"focus":99,"title":99,"filename":1006,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2740,2741,2742],{"path":1015,"name":25,"lang":37,"published":25},{"path":1015,"name":25,"lang":39,"published":25},{"path":1015,"name":25,"lang":32,"published":25},[32],[],"Libro de facturas emitidas y recibidas: qué contener","2026-08-19 00:00",[2748],{"_uid":2749,"asset":2750,"caption":99,"component":1037},"00eb54dd-181c-41bb-a81a-1468f0229100",{"id":2751,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2752,"copyright":99,"fieldtype":104,"meta_data":2753,"is_external_url":28},213575285818614,"https://a.storyblok.com/f/146026/1536x1024/04c594545c/libro-registro-facturas-emitidas-recibidas.png",{},"Libro registro de facturas recibidas: qué datos debe contener, cómo gestionarlo y qué debes revisar para mantener al día tus libros registro del IVA.",[],[2757],{"_uid":2758,"items":2759,"heading":2828,"component":1138},"260a9c76-16bd-46cb-9256-480f8dab3c20",[2760,2770,2780,2798,2808,2818],{"_uid":2761,"title":2762,"component":1047,"description":2763},"a41c4649-d687-448b-bf01-65362821de65","¿Qué consecuencias puede tener omitir un dato del libro registro?",{"type":116,"content":2764},[2765],{"type":119,"attrs":2766,"content":2767},{"textAlign":25},[2768],{"text":2769,"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":2771,"title":2772,"component":1047,"description":2773},"1e0b697d-a60b-4b3f-bd6e-b07d61a6ec99","¿Se pueden agrupar varias facturas en un asiento resumen?",{"type":116,"content":2774},[2775],{"type":119,"attrs":2776,"content":2777},{"textAlign":25},[2778],{"text":2779,"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":2781,"title":2782,"component":1047,"description":2783},"b5737e9c-4d36-42e2-8625-6bbe8a99ae6c","¿Cuánto tiempo deben conservarse las facturas y los libros registro?",{"type":116,"content":2784},[2785],{"type":119,"attrs":2786,"content":2787},{"textAlign":25},[2788,2790,2796],{"text":2789,"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":2791,"type":125,"marks":2792}," conservación de facturas",[2793],{"type":346,"attrs":2794},{"href":2795,"uuid":25,"anchor":25,"target":349,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/iva/facturacion-registro/facturacion-iva/obligacion-conservar-facturas.html",{"text":2797,"type":125}," y sobre las obligaciones contables y registrales.",{"_uid":2799,"title":2800,"component":1047,"description":2801},"e6934227-e274-46d4-97aa-3dea11c63fe1","¿Se puede utilizar Excel para llevar el libro registro?",{"type":116,"content":2802},[2803],{"type":119,"attrs":2804,"content":2805},{"textAlign":25},[2806],{"text":2807,"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":2809,"title":2810,"component":1047,"description":2811},"72ec2867-2ead-49c9-b68b-a5bfe1a09dd6","¿Puede Spendesk sustituir el libro registro de facturas recibidas?",{"type":116,"content":2812},[2813],{"type":119,"attrs":2814,"content":2815},{"textAlign":25},[2816],{"text":2817,"type":125},"No. Spendesk no debe presentarse como un sustituto automático del libro fiscal oficial ni como una herramienta de asesoramiento tributario. Puede ayudar a centralizar facturas de proveedores, extraer y revisar datos, gestionar aprobaciones, conservar la documentación del proceso y preparar información para su exportación al sistema contable. La empresa sigue siendo responsable de validar el registro final y el tratamiento fiscal aplicable.",{"_uid":2819,"title":2820,"component":1047,"description":2821},"ce45d85b-586d-43e8-895b-d16c57e3970f","¿Cómo se gestionan las facturas rectificativas?",{"type":116,"content":2822},[2823],{"type":119,"attrs":2824,"content":2825},{"textAlign":25},[2826],{"text":2827,"type":125},"Las facturas rectificativas deben identificarse y relacionarse con la operación original conforme a las reglas aplicables. En Spendesk, el equipo puede gestionar la documentación y el flujo de revisión, pero el tratamiento contable y fiscal debe validarse según las circunstancias de la operación.",[2829],{"cta":2830,"_uid":2831,"title":2832,"eyebrow":2838,"subtitle":2843,"component":188,"textAlign":99,"flexibleSection":2848,"sectionSettings":2849,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"37b08c3d-c162-4c57-b3b3-d6d60bdc54aa",{"type":116,"content":2833},[2834],{"type":188,"attrs":2835,"content":2836},{"level":190,"textAlign":25},[2837],{"text":1125,"type":125},{"type":116,"content":2839},[2840],{"type":119,"attrs":2841,"content":2842},{"textAlign":25},[],{"type":116,"content":2844},[2845],{"type":119,"attrs":2846,"content":2847},{"textAlign":25},[],[],[],"libro-registro-facturas-emitidas-recibidas","es/blog/libro-registro-facturas-emitidas-recibidas",-2930,[],"6362c47f-9bce-4f42-9a7d-96ca70dcc919","2026-08-26T16:07:19.051Z",[],"blog/libro-registro-facturas-emitidas-recibidas",[2859,2860,2861],{"path":2857,"name":25,"lang":37,"published":25},{"path":2857,"name":25,"lang":39,"published":25},{"path":2857,"name":25,"lang":32,"published":25},{"name":2863,"created_at":2864,"published_at":2865,"updated_at":2866,"id":2867,"uuid":2868,"content":2869,"slug":3000,"full_slug":3001,"sort_by_date":25,"position":3002,"tag_list":3003,"is_startpage":28,"parent_id":1143,"meta_data":25,"group_id":3004,"first_published_at":3005,"release_id":25,"lang":32,"path":25,"alternates":3006,"default_full_slug":3007,"translated_slugs":3008},"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":2870,"title":2863,"topics":2871,"noIndex":28,"category":2880,"language":2889,"component":1008,"heroMedia":2890,"metaTitle":2891,"publishedAt":2892,"readingTime":2893,"redirectUrl":99,"listingImage":2894,"metaDescription":2902,"bottomArticleCta":2903,"componentsAfterTheArticle":2904},"7c8baf82-c72c-4bd0-978c-914b4de81327",[2872],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2873,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2874,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2875,"default_full_slug":163,"translated_slugs":2876,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2877,2878,2879],{"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":996,"created_at":997,"published_at":16,"updated_at":998,"id":999,"uuid":1000,"content":2881,"slug":1008,"full_slug":1009,"sort_by_date":25,"position":52,"tag_list":2883,"is_startpage":28,"parent_id":1011,"meta_data":25,"group_id":1012,"first_published_at":1013,"release_id":25,"lang":32,"path":25,"alternates":2884,"default_full_slug":1015,"translated_slugs":2885,"_stopResolving":41},{"_uid":1002,"icon":2882,"name":996,"component":1007},{"id":1004,"alt":1005,"name":99,"focus":99,"title":99,"filename":1006,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2886,2887,2888],{"path":1015,"name":25,"lang":37,"published":25},{"path":1015,"name":25,"lang":39,"published":25},{"path":1015,"name":25,"lang":32,"published":25},[32],[],"Suministro Inmediato de Información (SII): quién está obliga","2026-08-26 00:00","15",[2895],{"_uid":2896,"asset":2897,"caption":99,"component":1037},"57620067-ee10-44b1-994e-e86bf0c9a7af",{"id":2898,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2899,"copyright":99,"fieldtype":104,"meta_data":2900,"is_external_url":28},213593665769182,"https://a.storyblok.com/f/146026/1536x1024/f024cf1427/suministro-inmediato-de-informacion-sii.png",{"size":2901},"1536x1024","Descubre qué es el Suministro Inmediato de Información (SII), quién está obligado a utilizarlo y cómo gestionar los plazos de envío del IVA.",[],[2905],{"_uid":2906,"items":2907,"heading":2978,"component":1138},"def80281-c114-48d8-922b-c6452f4b32e1",[2908,2918,2928,2938,2948,2958,2968],{"_uid":2909,"title":2910,"component":1047,"description":2911},"7adf060b-0882-41f2-8376-aa433a02769e","¿En qué consiste exactamente el SII?",{"type":116,"content":2912},[2913],{"type":119,"attrs":2914,"content":2915},{"textAlign":25},[2916],{"text":2917,"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":2919,"title":2920,"component":1047,"description":2921},"be7cc60c-fdd7-48cd-86ee-3cd10e8a77df","¿Qué empresas están obligadas a utilizar el SII?",{"type":116,"content":2922},[2923],{"type":119,"attrs":2924,"content":2925},{"textAlign":25},[2926],{"text":2927,"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":2929,"title":2930,"component":1047,"description":2931},"8a10655a-0848-47c1-954b-b071fdee7f5d","¿Puede una empresa acogerse voluntariamente al SII?",{"type":116,"content":2932},[2933],{"type":119,"attrs":2934,"content":2935},{"textAlign":25},[2936],{"text":2937,"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":2939,"title":2940,"component":1047,"description":2941},"a12435fc-1766-4be9-ac61-a9537861dab0","¿Cuál es el plazo para enviar una factura al SII?",{"type":116,"content":2942},[2943],{"type":119,"attrs":2944,"content":2945},{"textAlign":25},[2946],{"text":2947,"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":2949,"title":2950,"component":1047,"description":2951},"40060d22-3957-4e6d-8f07-34e68f92caf4","¿Qué modelos deja de presentar una empresa acogida al SII?",{"type":116,"content":2952},[2953],{"type":119,"attrs":2954,"content":2955},{"textAlign":25},[2956],{"text":2957,"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":2959,"title":2960,"component":1047,"description":2961},"ee432358-03bc-446c-b99e-fb39b33d8249","¿Qué diferencia hay entre SII, VeriFactu y factura electrónica B2B?",{"type":116,"content":2962},[2963],{"type":119,"attrs":2964,"content":2965},{"textAlign":25},[2966],{"text":2967,"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":2969,"title":2970,"component":1047,"description":2971},"eba19354-4fee-45a5-a514-a123eaeb80dd","¿Cómo ayuda Spendesk a gestionar las facturas con el SII?",{"type":116,"content":2972},[2973],{"type":119,"attrs":2974,"content":2975},{"textAlign":25},[2976],{"text":2977,"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.",[2979],{"cta":2980,"_uid":2981,"title":2982,"eyebrow":2988,"subtitle":2993,"component":188,"textAlign":99,"flexibleSection":2998,"sectionSettings":2999,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"1b5b92ff-b89c-495c-a337-c708520f4861",{"type":116,"content":2983},[2984],{"type":188,"attrs":2985,"content":2986},{"level":190,"textAlign":25},[2987],{"text":1125,"type":125},{"type":116,"content":2989},[2990],{"type":119,"attrs":2991,"content":2992},{"textAlign":25},[],{"type":116,"content":2994},[2995],{"type":119,"attrs":2996,"content":2997},{"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",[3009,3010,3011],{"path":3007,"name":25,"lang":37,"published":25},{"path":3007,"name":25,"lang":39,"published":25},{"path":3007,"name":25,"lang":32,"published":25},{"name":3013,"created_at":3014,"published_at":3015,"updated_at":3016,"id":3017,"uuid":3018,"content":3019,"slug":3139,"full_slug":3140,"sort_by_date":25,"position":3141,"tag_list":3142,"is_startpage":28,"parent_id":1143,"meta_data":25,"group_id":3143,"first_published_at":3144,"release_id":25,"lang":32,"path":25,"alternates":3145,"default_full_slug":3146,"translated_slugs":3147},"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":3020,"title":3013,"topics":3021,"noIndex":28,"category":3030,"language":3039,"component":1008,"heroMedia":3040,"metaTitle":3041,"publishedAt":3042,"readingTime":2893,"redirectUrl":99,"listingImage":3043,"metaDescription":3051,"bottomArticleCta":3052,"componentsAfterTheArticle":3053},"4d9a1a9c-f0f5-4775-ae79-8b73f718b041",[3022],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":3023,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":3024,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":3025,"default_full_slug":163,"translated_slugs":3026,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[3027,3028,3029],{"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":996,"created_at":997,"published_at":16,"updated_at":998,"id":999,"uuid":1000,"content":3031,"slug":1008,"full_slug":1009,"sort_by_date":25,"position":52,"tag_list":3033,"is_startpage":28,"parent_id":1011,"meta_data":25,"group_id":1012,"first_published_at":1013,"release_id":25,"lang":32,"path":25,"alternates":3034,"default_full_slug":1015,"translated_slugs":3035,"_stopResolving":41},{"_uid":1002,"icon":3032,"name":996,"component":1007},{"id":1004,"alt":1005,"name":99,"focus":99,"title":99,"filename":1006,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[3036,3037,3038],{"path":1015,"name":25,"lang":37,"published":25},{"path":1015,"name":25,"lang":39,"published":25},{"path":1015,"name":25,"lang":32,"published":25},[32],[],"Conciliación de facturas: cómo evitar errores y agilizar las","2026-09-11 00:00",[3044],{"_uid":3045,"link":3046,"asset":3047,"caption":99,"component":1037},"7e312a70-4f3a-4e88-b050-cd857b48328a",{"id":99,"url":99,"linktype":1030,"fieldtype":108,"cached_url":1031,"prep":41},{"id":3048,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":3049,"copyright":99,"fieldtype":104,"meta_data":3050,"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.",[],[3054],{"_uid":3055,"items":3056,"heading":3117,"component":1138},"05d3fd1f-9939-4b87-b169-e126811177e6",[3057,3067,3077,3087,3097,3107],{"_uid":3058,"title":3059,"component":1047,"description":3060},"3797035d-947e-4241-a972-750ae5ade4b6","¿Qué causa los descuadres en las facturas?",{"type":116,"content":3061},[3062],{"type":119,"attrs":3063,"content":3064},{"textAlign":25},[3065],{"text":3066,"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":3068,"title":3069,"component":1047,"description":3070},"f2ea5888-1a9c-4809-93af-11f1b6c973ee","¿Qué ocurre cuando una factura no coincide con el pedido?",{"type":116,"content":3071},[3072],{"type":119,"attrs":3073,"content":3074},{"textAlign":25},[3075],{"text":3076,"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":3078,"title":3079,"component":1047,"description":3080},"218ef5e9-c908-40c4-85d5-b84fdf1922ca","¿Cuáles son los errores de codificación más frecuentes?",{"type":116,"content":3081},[3082],{"type":119,"attrs":3083,"content":3084},{"textAlign":25},[3085],{"text":3086,"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":3088,"title":3089,"component":1047,"description":3090},"e58f7c77-176f-41fa-bb44-ef9423fa8b57","¿Cómo puede mejorar una empresa el procesamiento de facturas?",{"type":116,"content":3091},[3092],{"type":119,"attrs":3093,"content":3094},{"textAlign":25},[3095],{"text":3096,"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":3098,"title":3099,"component":1047,"description":3100},"8fad0725-50d7-49cb-b1f2-3c664e9fae01","¿En qué se diferencia la conciliación de facturas de la conciliación bancaria?",{"type":116,"content":3101},[3102],{"type":119,"attrs":3103,"content":3104},{"textAlign":25},[3105],{"text":3106,"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":3108,"title":3109,"component":1047,"description":3110},"dab1bc41-9b1b-454e-8ce4-bc7933606b9a","¿Cómo puede ayudar Spendesk con la conciliación de facturas?",{"type":116,"content":3111},[3112],{"type":119,"attrs":3113,"content":3114},{"textAlign":25},[3115],{"text":3116,"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.",[3118],{"cta":3119,"_uid":3120,"title":3121,"eyebrow":3127,"subtitle":3132,"component":188,"textAlign":99,"flexibleSection":3137,"sectionSettings":3138,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"bc20a4a6-1ac6-49d9-a31d-740c9b91c095",{"type":116,"content":3122},[3123],{"type":188,"attrs":3124,"content":3125},{"level":190,"textAlign":25},[3126],{"text":1125,"type":125},{"type":116,"content":3128},[3129],{"type":119,"attrs":3130,"content":3131},{"textAlign":25},[],{"type":116,"content":3133},[3134],{"type":119,"attrs":3135,"content":3136},{"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",[3148,3149,3150],{"path":3146,"name":25,"lang":37,"published":25},{"path":3146,"name":25,"lang":39,"published":25},{"path":3146,"name":25,"lang":32,"published":25},{"name":3152,"created_at":3153,"published_at":3154,"updated_at":3155,"id":3156,"uuid":3157,"content":3158,"slug":3278,"full_slug":3279,"sort_by_date":25,"position":3280,"tag_list":3281,"is_startpage":28,"parent_id":1143,"meta_data":25,"group_id":3282,"first_published_at":3283,"release_id":25,"lang":32,"path":25,"alternates":3284,"default_full_slug":3285,"translated_slugs":3286},"Modelo 347: qué es, quién lo presenta y cómo cuadrar las operaciones con 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347: qué es, quién lo presenta y cómo cuadrar las ope","13",[3183],{"_uid":3184,"asset":3185,"caption":99,"component":1037},"524fd86d-0162-40d0-8d0c-df1c150e52c3",{"id":3186,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":3187,"copyright":99,"fieldtype":104,"meta_data":3188,"is_external_url":28},218544053612632,"https://a.storyblok.com/f/146026/1672x941/8afacabb0f/modelo-347.png",{"size":3189},"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.",[],[3193],{"_uid":3194,"items":3195,"heading":3256,"component":1138},"e16a1b38-8a3e-4bdc-9517-c2db347bb109",[3196,3206,3216,3226,3236,3246],{"_uid":3197,"title":3198,"component":1047,"description":3199},"49aa426d-fb37-4d02-8604-8753e11c75ae","¿El modelo 347 supone algún pago a Hacienda?",{"type":116,"content":3200},[3201],{"type":119,"attrs":3202,"content":3203},{"textAlign":25},[3204],{"text":3205,"type":125},"No. El modelo 347 es una declaración informativa y no implica, por sí mismo, un ingreso ni una devolución.",{"_uid":3207,"title":3208,"component":1047,"description":3209},"d5f8692d-a5d7-4d67-b5bb-2cb8fd4835cc","¿Quién debe presentar el modelo 347?",{"type":116,"content":3210},[3211],{"type":119,"attrs":3212,"content":3213},{"textAlign":25},[3214],{"text":3215,"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":3217,"title":3218,"component":1047,"description":3219},"68dd49af-838d-41c9-add2-85a0f7161fe3","¿Qué ocurre si mi modelo 347 no coincide con el de un proveedor o cliente?",{"type":116,"content":3220},[3221],{"type":119,"attrs":3222,"content":3223},{"textAlign":25},[3224],{"text":3225,"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":3227,"title":3228,"component":1047,"description":3229},"0e0fdda6-4ac5-4a52-b4f6-5718eb7dfe64","¿Las operaciones intracomunitarias se incluyen en el modelo 347?",{"type":116,"content":3230},[3231],{"type":119,"attrs":3232,"content":3233},{"textAlign":25},[3234],{"text":3235,"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":3237,"title":3238,"component":1047,"description":3239},"8e7f8716-9e11-452f-a190-0ab8e3a59985","¿Las importaciones y exportaciones se declaran en el modelo 347?",{"type":116,"content":3240},[3241],{"type":119,"attrs":3242,"content":3243},{"textAlign":25},[3244],{"text":3245,"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":3247,"title":3248,"component":1047,"description":3249},"0a1b3209-710e-4c42-b996-e68d37c1a8ec","¿Cómo ayuda Spendesk a preparar la información del modelo 347?",{"type":116,"content":3250},[3251],{"type":119,"attrs":3252,"content":3253},{"textAlign":25},[3254],{"text":3255,"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.",[3257],{"cta":3258,"_uid":3259,"title":3260,"eyebrow":3266,"subtitle":3271,"component":188,"textAlign":99,"flexibleSection":3276,"sectionSettings":3277,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"7d4eb9dd-e2a2-4b28-ab66-4d67cdb8b1ed",{"type":116,"content":3261},[3262],{"type":188,"attrs":3263,"content":3264},{"level":190,"textAlign":25},[3265],{"text":1125,"type":125},{"type":116,"content":3267},[3268],{"type":119,"attrs":3269,"content":3270},{"textAlign":25},[],{"type":116,"content":3272},[3273],{"type":119,"attrs":3274,"content":3275},{"textAlign":25},[],[],[],"modelo-347","es/blog/modelo-347",-2970,[],"4a29a4dc-44ed-4c89-a829-8f36debe0d38","2026-08-27T10:05:45.238Z",[],"blog/modelo-347",[3287,3288,3289],{"path":3285,"name":25,"lang":37,"published":25},{"path":3285,"name":25,"lang":39,"published":25},{"path":3285,"name":25,"lang":32,"published":25},1793980972280]