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trabajo.","text","spendesk","es/blog/author/spendesk",-190,[],176408854,"b313f6db-7d77-4069-8018-de89aa2f2d43","2022-11-02T15:26:07.267Z",[],"blog/author/spendesk",[136,137,138],{"path":134,"name":25,"lang":37,"published":25},{"path":134,"name":25,"lang":39,"published":25},{"path":134,"name":25,"lang":32,"published":25},[140],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":147,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":158,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":162,"default_full_slug":163,"translated_slugs":164,"_stopResolving":41},"Facturas","2023-04-12T07:18:47.128Z","2026-09-29T09:14:29.303Z","2026-09-29T09:14:29.321Z",290528753,"4668b877-0b51-432a-8e0b-149cbe020955",{"seo":148,"_uid":154,"name":141,"component":22},[149],{"_uid":150,"noIndex":28,"component":91,"metaFields":151},"839d8efc-7d4e-49fa-8d71-15dd1a67b56a",{"_uid":152,"plugin":95,"description":153},"edc91a7f-a4bd-46d6-9fdf-b754d326e82b","Todo sobre la gestion de facturas: recepcion, aprobacion y pago de facturas de proveedores con menos trabajo manual.","a2c58a16-f495-475f-951f-05171468aae4","facturas","es/blog/topic/facturas",-530,[],176456153,"af2726b3-27fb-42ea-8a1d-7ab712b95c87","2022-11-02T15:24:39.815Z",[],"blog/topic/facturas",[165,166,167],{"path":163,"name":25,"lang":37,"published":25},{"path":163,"name":25,"lang":39,"published":25},{"path":163,"name":25,"lang":32,"published":25},{"type":116,"content":169},[170,175,182,188,204,218,224,229,242,247,252,265,270,284,298,304,309,315,321,365,387,393,398,404,409,415,449,471],{"type":119,"attrs":171,"content":172},{"textAlign":25,"key":121},[173],{"text":174,"type":125},"El 1 de enero de 2027, toda empresa y autónomo en territorio común deberá usar software de facturación certificado por la AEAT bajo VeriFactu, y el coste de ignorarlo alcanza los 50.000 € por ejercicio. Si su empresa aún no ha iniciado la adaptación, el margen de maniobra se reduce cada trimestre. En este artículo encontrará qué es VeriFactu, a quién obliga, en qué se diferencia de la factura electrónica obligatoria y qué pasos concretos debe dar para adaptar su sistema informático antes de la fecha límite.",{"type":176,"attrs":177,"content":179},"heading",{"level":178,"textAlign":25},2,[180],{"text":181,"type":125},"El sistema VeriFactu y su origen en la Ley Antifraude",{"type":176,"attrs":183,"content":185},{"level":184,"textAlign":25},3,[186],{"text":187,"type":125},"Definición y funcionamiento de VeriFactu",{"type":119,"attrs":189,"content":191},{"textAlign":25,"key":190},"p-1",[192,194,202],{"text":193,"type":125},"VeriFactu es el sistema de facturación verificable impulsado por la AEAT (Agencia Estatal de Administración Tributaria) para garantizar la integridad e inalterabilidad de los registros de facturación de cualquier empresa o profesional en España. Su base legal está en la Ley 11/2021 de medidas de prevención y lucha contra el fraude fiscal, desarrollada posteriormente por el ",{"text":195,"type":125,"marks":196},"Real Decreto 1007/2023",[197],{"type":198,"attrs":199},"link",{"href":200,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://www.boe.es/buscar/act.php?id=BOE-A-2023-24840","_blank",{"text":203,"type":125}," y la Orden HAC/1177/2024. El objetivo es claro: eliminar la posibilidad de que un software de facturación permita manipular o borrar registros una vez emitidos.",{"type":119,"attrs":205,"content":207},{"textAlign":25,"key":206},"p-2",[208,210,216],{"text":209,"type":125},"El mecanismo funciona así: cada registro de factura recibe una huella digital (hash encadenado con algoritmo SHA-256) y un código QR que enlaza a la ",{"text":211,"type":125,"marks":212},"sede electrónica de la AEAT",[213],{"type":198,"attrs":214},{"href":215,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu.html",{"text":217,"type":125},". De este modo, cualquier alteración posterior rompe la cadena de hashes y resulta detectable. Existen dos modalidades de cumplimiento: la modalidad «VeriFactu», que envía los registros automáticamente a la AEAT en tiempo real, y la modalidad «No VeriFactu», que cumple los requisitos técnicos de hash y QR pero sin transmisión automática. Una vez que una empresa opta por la modalidad VeriFactu, no puede revertir a «No VeriFactu» hasta el final del ejercicio fiscal.",{"type":119,"attrs":219,"content":221},{"textAlign":25,"key":220},"p-3",[222],{"text":223,"type":125},"Para entender qué es VeriFactu y cómo funciona en la práctica, piense en un controller de una distribuidora con 40 empleados que emite 200 facturas al mes. Bajo VeriFactu, cada una de esas facturas necesita un hash, un QR y una marca de tiempo antes de considerarse legalmente válida. Si el programa de facturación que utiliza no genera esos elementos, la empresa se encuentra en incumplimiento desde el primer día.",{"type":176,"attrs":225,"content":226},{"level":178,"textAlign":25},[227],{"text":228,"type":125},"Obligaciones y plazos de entrada en vigor",{"type":119,"attrs":230,"content":231},{"textAlign":25,"key":121},[232,234,240],{"text":233,"type":125},"La obligación VeriFactu afecta a todos los empresarios y profesionales que sean obligados tributarios en territorio común, sin umbral mínimo de facturación. Esto incluye a pymes, grandes empresas y autónomos por igual. Los fabricantes de software debían tener sus productos adaptados conforme a la Orden HAC, y las empresas y autónomos deberán utilizar software adaptado desde el 1 de enero de 2027, tras la ",{"text":235,"type":125,"marks":236},"ampliación del plazo",[237],{"type":198,"attrs":238},{"href":239,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/todas-noticias/2025/diciembre/3/ampliacion-plazo-adaptacion-sistemas-informaticos-facturacion.html",{"text":241,"type":125}," anunciada por la AEAT.",{"type":119,"attrs":243,"content":244},{"textAlign":25,"key":190},[245],{"text":246,"type":125},"Cuando entra en vigor VeriFactu, la obligación es universal en territorio común. Sin embargo, existen excepciones regionales: el País Vasco aplica su propio sistema, denominado TicketBAI, que ya está activo desde hace varios ejercicios. Navarra dispone igualmente de su propia normativa fiscal. Si una empresa opera en territorio común y factura a clientes en esas comunidades, la obligación VeriFactu se aplica a su sistema informático de facturación (SIF), con independencia de la ubicación del cliente.",{"type":119,"attrs":248,"content":249},{"textAlign":25,"key":206},[250],{"text":251,"type":125},"Un punto que muchos responsables de administración pasan por alto es que las empresas ya incluidas en el régimen del SII (Suministro Inmediato de Información) también necesitan que su SIF sea compatible con VeriFactu. Ambos sistemas coexisten: el SII regula la información de IVA (Impuesto sobre el Valor Añadido) remitida a la AEAT, mientras que VeriFactu regula el propio software que genera los registros.",{"type":119,"attrs":253,"content":254},{"textAlign":25,"key":220},[255,257,263],{"text":256,"type":125},"Para un autónomo que gestiona un taller mecánico con un TPV (terminal punto de venta), la obligación es la misma. VeriFactu es obligatorio para pymes desde un empleado hasta 250, y no distingue entre sectores. Si el TPV VeriFactu de su taller no genera hash ni QR, tendrá que sustituirlo o actualizarlo antes de enero de 2027. Conviene revisar también si su sistema actual emite ",{"text":258,"type":125,"marks":259},"facturas simplificadas",[260],{"type":198,"attrs":261},{"href":262,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://www.spendesk.com/es/blog/factura-simplificada/",{"text":264,"type":125}," conformes con los nuevos requisitos.",{"type":176,"attrs":266,"content":267},{"level":178,"textAlign":25},[268],{"text":269,"type":125},"VeriFactu y factura electrónica no son lo mismo",{"type":119,"attrs":271,"content":273},{"textAlign":25,"key":272},"p-4",[274,276,282],{"text":275,"type":125},"Una de las confusiones más habituales entre directores financieros es equiparar VeriFactu con la ",{"text":277,"type":125,"marks":278},"factura electrónica",[279],{"type":198,"attrs":280},{"href":281,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://www.spendesk.com/es/blog/factura-electronica/",{"text":283,"type":125}," obligatoria. Son normativas distintas que regulan cosas diferentes, aunque ambas afectarán a la misma empresa casi simultáneamente.",{"type":119,"attrs":285,"content":287},{"textAlign":25,"key":286},"p-5",[288,290,296],{"text":289,"type":125},"VeriFactu regula el software que genera y registra facturas: exige el hash encadenado, el código QR y el registro inalterable dentro del SIF. La factura electrónica obligatoria, impulsada por la Ley Crea y Crece, regula el formato y la transmisión de la propia factura entre empresas en operaciones B2B. El formato exigido para factura electrónica B2G (administración pública) es Facturae XML a través de la plataforma FACe, mientras que para B2B se prevé el uso de formatos UBL o CII. Los plazos de la factura electrónica B2B están escalonados: las grandes empresas deberán cumplir dentro del primer año tras la aprobación del reglamento de desarrollo, y las pymes dispondrán de dos años. Para una explicación más detallada, Sage ha publicado un análisis útil sobre las ",{"text":291,"type":125,"marks":292},"diferencias entre VeriFactu y facturación electrónica",[293],{"type":198,"attrs":294},{"href":295,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://www.sage.com/es-es/blog/diferencias-verifactu-facturacion-electronica/",{"text":297,"type":125},".",{"type":119,"attrs":299,"content":301},{"textAlign":25,"key":300},"p-6",[302],{"text":303,"type":125},"La diferencia entre VeriFactu y factura electrónica es operativa: el responsable financiero de una empresa de servicios que ya utiliza FACe para sus facturas a la administración pública puede creer que ha «cumplido con la factura electrónica». Sin embargo, VeriFactu es un requisito completamente independiente que afecta a todo su software de facturación, incluidas las operaciones B2B. Su empresa necesitará cumplir con ambas normativas, y su software deberá manejar tanto los requisitos de hash y QR de VeriFactu como los formatos electrónicos para la transmisión B2B.",{"type":176,"attrs":305,"content":306},{"level":178,"textAlign":25},[307],{"text":308,"type":125},"Requisitos que debe cumplir el software de facturación",{"type":119,"attrs":310,"content":312},{"textAlign":25,"key":311},"p-7",[313],{"text":314,"type":125},"Este es el punto en el que la normativa deja de ser teórica y se convierte en una decisión operativa. Un software VeriFactu compatible debe cumplir con un conjunto preciso de requisitos técnicos, y la responsabilidad de verificarlos recae en el director financiero, no solo en el proveedor de software.",{"type":119,"attrs":316,"content":318},{"textAlign":25,"key":317},"p-8",[319],{"text":320,"type":125},"Los requisitos esenciales son cinco:",{"type":322,"content":323},"ordered_list",[324,333,341,349,357],{"type":325,"content":326},"list_item",[327],{"type":119,"attrs":328,"content":330},{"textAlign":25,"key":329},"p-9",[331],{"text":332,"type":125},"Generar un hash SHA-256 por cada registro de facturación, encadenado secuencialmente con el registro anterior.",{"type":325,"content":334},[335],{"type":119,"attrs":336,"content":338},{"textAlign":25,"key":337},"p-10",[339],{"text":340,"type":125},"Producir un código QR por factura que contenga la URL de verificación de la AEAT.",{"type":325,"content":342},[343],{"type":119,"attrs":344,"content":346},{"textAlign":25,"key":345},"p-11",[347],{"text":348,"type":125},"Mantener un registro secuencial inalterable: ningún usuario, ni siquiera el administrador del sistema, puede modificar o eliminar un registro una vez generado.",{"type":325,"content":350},[351],{"type":119,"attrs":352,"content":354},{"textAlign":25,"key":353},"p-12",[355],{"text":356,"type":125},"Permitir el envío automático de los registros a la AEAT a través de un servicio web, si la empresa opta por la modalidad VeriFactu.",{"type":325,"content":358},[359],{"type":119,"attrs":360,"content":362},{"textAlign":25,"key":361},"p-13",[363],{"text":364,"type":125},"Contar con la declaración responsable del fabricante conforme a la Orden HAC/1177/2024, certificando que el producto cumple con todos los requisitos.",{"type":119,"attrs":366,"content":368},{"textAlign":25,"key":367},"p-14",[369,371,377,379,385],{"text":370,"type":125},"Pero la adaptación no termina en el SIF. Si su empresa tiene 80 empleados y descubre que su programa de facturación no genera el hash ni el QR, se enfrenta a un problema doble: necesita un SIF conforme a VeriFactu y, además, una capa operativa que automatice el flujo de captura, aprobación y archivo de facturas. Si su equipo sigue recibiendo facturas de proveedores por correo electrónico, aprobándolas en hojas de cálculo y archivándolas en carpetas compartidas, cumplir con VeriFactu será solo la primera de varias urgencias. Optimizar la ",{"text":372,"type":125,"marks":373},"tramitación de facturas de proveedores",[374],{"type":198,"attrs":375},{"href":376,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://www.spendesk.com/es/blog/facturas-proveedores/",{"text":378,"type":125}," y centralizar la ",{"text":380,"type":125,"marks":381},"gestión de las facturas",[382],{"type":198,"attrs":383},{"href":384,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://www.spendesk.com/es/blog/gestion-de-facturas/",{"text":386,"type":125}," son pasos complementarios que facilitan el cumplimiento.",{"type":119,"attrs":388,"content":390},{"textAlign":25,"key":389},"p-15",[391],{"text":392,"type":125},"Plataformas como Spendesk abordan precisamente esa capa operativa: automatizan la captura de datos de factura mediante OCR y gestionan los flujos de aprobación en varios niveles. El archivo centralizado con marcas de tiempo completa el ciclo. No sustituyen al SIF, pero eliminan la fricción manual que convierte el cumplimiento normativo en un cuello de botella diario.",{"type":176,"attrs":394,"content":395},{"level":178,"textAlign":25},[396],{"text":397,"type":125},"Sanciones por incumplimiento y calendario de adaptación",{"type":119,"attrs":399,"content":401},{"textAlign":25,"key":400},"p-16",[402],{"text":403,"type":125},"El régimen sancionador no deja margen para la improvisación. Las empresas que utilicen software no certificado conforme a VeriFactu se exponen a multas de hasta 50.000 € por ejercicio, según el artículo 201 bis de la Ley General Tributaria. Los fabricantes de software que distribuyan productos no conformes pueden enfrentarse a sanciones de hasta 150.000 € por ejercicio. Más allá de la multa directa, operar con software no conforme puede desencadenar una inspección tributaria por parte de la AEAT y generar un riesgo reputacional frente a clientes y proveedores que esperen facturas verificables.",{"type":176,"attrs":405,"content":406},{"level":184,"textAlign":25},[407],{"text":408,"type":125},"Pasos para adaptar el software de facturación a VeriFactu",{"type":119,"attrs":410,"content":412},{"textAlign":25,"key":411},"p-17",[413],{"text":414,"type":125},"Para cumplir con la AEAT a tiempo, el proceso de adaptación se resume en cuatro pasos:",{"type":322,"content":416},[417,425,433,441],{"type":325,"content":418},[419],{"type":119,"attrs":420,"content":422},{"textAlign":25,"key":421},"p-18",[423],{"text":424,"type":125},"Audite su SIF (sistema informático de facturación) actual: confirme con el proveedor si el software ya genera hash SHA-256, código QR y registro inalterable.",{"type":325,"content":426},[427],{"type":119,"attrs":428,"content":430},{"textAlign":25,"key":429},"p-19",[431],{"text":432,"type":125},"Solicite al fabricante la declaración responsable conforme a la Orden HAC/1177/2024; sin ese documento, el software no se considera conforme.",{"type":325,"content":434},[435],{"type":119,"attrs":436,"content":438},{"textAlign":25,"key":437},"p-20",[439],{"text":440,"type":125},"Ejecute un periodo de pruebas en paralelo durante el tercer trimestre de 2026, verificando que el hash encadenado y el envío a la AEAT funcionan correctamente con su volumen real de facturas.",{"type":325,"content":442},[443],{"type":119,"attrs":444,"content":446},{"textAlign":25,"key":445},"p-21",[447],{"text":448,"type":125},"Despliegue la versión definitiva y forme al equipo de administración antes de que finalice el ejercicio.",{"type":119,"attrs":450,"content":452},{"textAlign":25,"key":451},"p-22",[453,455,461,463,469],{"text":454,"type":125},"La adaptación requiere un calendario realista. 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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":2089,"content":2090},{"textAlign":25},[2091],{"text":2092,"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":2094,"content":2095},{"textAlign":25},[2096],{"text":2097,"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":2099,"content":2100},{"textAlign":25},[2101],{"text":2102,"type":125},"Ahí es donde Spendesk puede ser una buena opción.",{"_uid":2104,"title":2105,"component":524,"description":2106},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","¿Cómo funciona Spendesk?",{"type":116,"content":2107},[2108,2113,2125,2130,2140,2145,2150,2155],{"type":119,"attrs":2109,"content":2110},{"textAlign":25},[2111],{"text":2112,"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":2114,"content":2115},{"textAlign":25},[2116,2120,2123],{"text":2117,"type":125,"marks":2118},"Para los empleados",[2119],{"type":1257},{"type":1964,"marks":2121},[2122],{"type":1257},{"text":2124,"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":2126,"content":2127},{"textAlign":25},[2128],{"text":2129,"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":2131,"content":2132},{"textAlign":25},[2133,2137,2138],{"text":2134,"type":125,"marks":2135},"Para los equipos financieros",[2136],{"type":1257},{"type":1964},{"text":2139,"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":2141,"content":2142},{"textAlign":25},[2143],{"text":2144,"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":2146,"content":2147},{"textAlign":25},[2148],{"text":2149,"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":2151,"content":2152},{"textAlign":25},[2153],{"text":2154,"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":2156,"content":2157},{"textAlign":25},[2158],{"text":2159,"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.",[2161],{"cta":2162,"_uid":2163,"title":2164,"eyebrow":2171,"subtitle":2174,"component":176,"textAlign":99,"sectionSettings":2180,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":116,"content":2165},[2166],{"type":176,"attrs":2167,"content":2168},{"level":178},[2169],{"text":2170,"type":125},"Empezar con Spendesk",{"type":116,"content":2172},[2173],{"type":119},{"type":116,"content":2175},[2176],{"type":119,"content":2177},[2178],{"text":2179,"type":125},"Descubre por qué más de 3500 directores financieros, interventores, contables y administradores financieros confían en Spendesk.",[],[],"Otros artículos","Enlaces rápidos",[2185,2325,2474,2625],{"name":2186,"created_at":2187,"published_at":2188,"updated_at":2189,"id":2190,"uuid":2191,"content":2192,"slug":2313,"full_slug":2314,"sort_by_date":25,"position":2315,"tag_list":2316,"is_startpage":28,"parent_id":610,"meta_data":25,"group_id":2317,"first_published_at":2318,"release_id":25,"lang":32,"path":25,"alternates":2319,"default_full_slug":2320,"translated_slugs":2321},"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":2193,"title":2186,"topics":2194,"noIndex":28,"category":2203,"language":2212,"component":490,"heroMedia":2213,"metaTitle":2214,"publishedAt":2215,"readingTime":2216,"redirectUrl":99,"listingImage":2217,"metaDescription":2225,"bottomArticleCta":2226,"componentsAfterTheArticle":2227},"4d9a1a9c-f0f5-4775-ae79-8b73f718b041",[2195],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2196,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2197,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2198,"default_full_slug":163,"translated_slugs":2199,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2200,2201,2202],{"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":478,"created_at":479,"published_at":16,"updated_at":480,"id":481,"uuid":482,"content":2204,"slug":490,"full_slug":491,"sort_by_date":25,"position":52,"tag_list":2206,"is_startpage":28,"parent_id":493,"meta_data":25,"group_id":494,"first_published_at":495,"release_id":25,"lang":32,"path":25,"alternates":2207,"default_full_slug":497,"translated_slugs":2208,"_stopResolving":41},{"_uid":484,"icon":2205,"name":478,"component":489},{"id":486,"alt":487,"name":99,"focus":99,"title":99,"filename":488,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2209,2210,2211],{"path":497,"name":25,"lang":37,"published":25},{"path":497,"name":25,"lang":39,"published":25},{"path":497,"name":25,"lang":32,"published":25},[32],[],"Conciliación de facturas: cómo evitar errores y agilizar las","2026-09-11 00:00","15",[2218],{"_uid":2219,"link":2220,"asset":2221,"caption":99,"component":514},"7e312a70-4f3a-4e88-b050-cd857b48328a",{"id":99,"url":99,"linktype":649,"fieldtype":108,"cached_url":1670,"prep":41},{"id":2222,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2223,"copyright":99,"fieldtype":104,"meta_data":2224,"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.",[],[2228],{"_uid":2229,"items":2230,"heading":2291,"component":605},"05d3fd1f-9939-4b87-b169-e126811177e6",[2231,2241,2251,2261,2271,2281],{"_uid":2232,"title":2233,"component":524,"description":2234},"3797035d-947e-4241-a972-750ae5ade4b6","¿Qué causa los descuadres en las facturas?",{"type":116,"content":2235},[2236],{"type":119,"attrs":2237,"content":2238},{"textAlign":25},[2239],{"text":2240,"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":2242,"title":2243,"component":524,"description":2244},"f2ea5888-1a9c-4809-93af-11f1b6c973ee","¿Qué ocurre cuando una factura no coincide con el pedido?",{"type":116,"content":2245},[2246],{"type":119,"attrs":2247,"content":2248},{"textAlign":25},[2249],{"text":2250,"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":2252,"title":2253,"component":524,"description":2254},"218ef5e9-c908-40c4-85d5-b84fdf1922ca","¿Cuáles son los errores de codificación más frecuentes?",{"type":116,"content":2255},[2256],{"type":119,"attrs":2257,"content":2258},{"textAlign":25},[2259],{"text":2260,"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":2262,"title":2263,"component":524,"description":2264},"e58f7c77-176f-41fa-bb44-ef9423fa8b57","¿Cómo puede mejorar una empresa el procesamiento de facturas?",{"type":116,"content":2265},[2266],{"type":119,"attrs":2267,"content":2268},{"textAlign":25},[2269],{"text":2270,"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":2272,"title":2273,"component":524,"description":2274},"8fad0725-50d7-49cb-b1f2-3c664e9fae01","¿En qué se diferencia la conciliación de facturas de la conciliación bancaria?",{"type":116,"content":2275},[2276],{"type":119,"attrs":2277,"content":2278},{"textAlign":25},[2279],{"text":2280,"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":2282,"title":2283,"component":524,"description":2284},"dab1bc41-9b1b-454e-8ce4-bc7933606b9a","¿Cómo puede ayudar Spendesk con la conciliación de facturas?",{"type":116,"content":2285},[2286],{"type":119,"attrs":2287,"content":2288},{"textAlign":25},[2289],{"text":2290,"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.",[2292],{"cta":2293,"_uid":2294,"title":2295,"eyebrow":2301,"subtitle":2306,"component":176,"textAlign":99,"flexibleSection":2311,"sectionSettings":2312,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"bc20a4a6-1ac6-49d9-a31d-740c9b91c095",{"type":116,"content":2296},[2297],{"type":176,"attrs":2298,"content":2299},{"level":178,"textAlign":25},[2300],{"text":592,"type":125},{"type":116,"content":2302},[2303],{"type":119,"attrs":2304,"content":2305},{"textAlign":25},[],{"type":116,"content":2307},[2308],{"type":119,"attrs":2309,"content":2310},{"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",[2322,2323,2324],{"path":2320,"name":25,"lang":37,"published":25},{"path":2320,"name":25,"lang":39,"published":25},{"path":2320,"name":25,"lang":32,"published":25},{"name":2326,"created_at":2327,"published_at":2328,"updated_at":2329,"id":2330,"uuid":2331,"content":2332,"slug":2462,"full_slug":2463,"sort_by_date":25,"position":2464,"tag_list":2465,"is_startpage":28,"parent_id":610,"meta_data":25,"group_id":2466,"first_published_at":2467,"release_id":25,"lang":32,"path":25,"alternates":2468,"default_full_slug":2469,"translated_slugs":2470},"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":2333,"title":2326,"topics":2334,"noIndex":28,"category":2343,"language":2352,"component":490,"heroMedia":2353,"metaTitle":2354,"publishedAt":2355,"readingTime":2216,"redirectUrl":99,"listingImage":2356,"metaDescription":2364,"bottomArticleCta":2365,"componentsAfterTheArticle":2366},"7c8baf82-c72c-4bd0-978c-914b4de81327",[2335],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2336,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2337,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2338,"default_full_slug":163,"translated_slugs":2339,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2340,2341,2342],{"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":478,"created_at":479,"published_at":16,"updated_at":480,"id":481,"uuid":482,"content":2344,"slug":490,"full_slug":491,"sort_by_date":25,"position":52,"tag_list":2346,"is_startpage":28,"parent_id":493,"meta_data":25,"group_id":494,"first_published_at":495,"release_id":25,"lang":32,"path":25,"alternates":2347,"default_full_slug":497,"translated_slugs":2348,"_stopResolving":41},{"_uid":484,"icon":2345,"name":478,"component":489},{"id":486,"alt":487,"name":99,"focus":99,"title":99,"filename":488,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2349,2350,2351],{"path":497,"name":25,"lang":37,"published":25},{"path":497,"name":25,"lang":39,"published":25},{"path":497,"name":25,"lang":32,"published":25},[32],[],"Suministro Inmediato de Información (SII): quién está obliga","2026-08-26 00:00",[2357],{"_uid":2358,"asset":2359,"caption":99,"component":514},"57620067-ee10-44b1-994e-e86bf0c9a7af",{"id":2360,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2361,"copyright":99,"fieldtype":104,"meta_data":2362,"is_external_url":28},213593665769182,"https://a.storyblok.com/f/146026/1536x1024/f024cf1427/suministro-inmediato-de-informacion-sii.png",{"size":2363},"1536x1024","Descubre qué es el Suministro Inmediato de Información (SII), quién está obligado a utilizarlo y cómo gestionar los plazos de envío del IVA.",[],[2367],{"_uid":2368,"items":2369,"heading":2440,"component":605},"def80281-c114-48d8-922b-c6452f4b32e1",[2370,2380,2390,2400,2410,2420,2430],{"_uid":2371,"title":2372,"component":524,"description":2373},"7adf060b-0882-41f2-8376-aa433a02769e","¿En qué consiste exactamente el SII?",{"type":116,"content":2374},[2375],{"type":119,"attrs":2376,"content":2377},{"textAlign":25},[2378],{"text":2379,"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":2381,"title":2382,"component":524,"description":2383},"be7cc60c-fdd7-48cd-86ee-3cd10e8a77df","¿Qué empresas están obligadas a utilizar el SII?",{"type":116,"content":2384},[2385],{"type":119,"attrs":2386,"content":2387},{"textAlign":25},[2388],{"text":2389,"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":2391,"title":2392,"component":524,"description":2393},"8a10655a-0848-47c1-954b-b071fdee7f5d","¿Puede una empresa acogerse voluntariamente al SII?",{"type":116,"content":2394},[2395],{"type":119,"attrs":2396,"content":2397},{"textAlign":25},[2398],{"text":2399,"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":2401,"title":2402,"component":524,"description":2403},"a12435fc-1766-4be9-ac61-a9537861dab0","¿Cuál es el plazo para enviar una factura al SII?",{"type":116,"content":2404},[2405],{"type":119,"attrs":2406,"content":2407},{"textAlign":25},[2408],{"text":2409,"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":2411,"title":2412,"component":524,"description":2413},"40060d22-3957-4e6d-8f07-34e68f92caf4","¿Qué modelos deja de presentar una empresa acogida al SII?",{"type":116,"content":2414},[2415],{"type":119,"attrs":2416,"content":2417},{"textAlign":25},[2418],{"text":2419,"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":2421,"title":2422,"component":524,"description":2423},"ee432358-03bc-446c-b99e-fb39b33d8249","¿Qué diferencia hay entre SII, VeriFactu y factura electrónica B2B?",{"type":116,"content":2424},[2425],{"type":119,"attrs":2426,"content":2427},{"textAlign":25},[2428],{"text":2429,"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":2431,"title":2432,"component":524,"description":2433},"eba19354-4fee-45a5-a514-a123eaeb80dd","¿Cómo ayuda Spendesk a gestionar las facturas con el SII?",{"type":116,"content":2434},[2435],{"type":119,"attrs":2436,"content":2437},{"textAlign":25},[2438],{"text":2439,"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.",[2441],{"cta":2442,"_uid":2443,"title":2444,"eyebrow":2450,"subtitle":2455,"component":176,"textAlign":99,"flexibleSection":2460,"sectionSettings":2461,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"1b5b92ff-b89c-495c-a337-c708520f4861",{"type":116,"content":2445},[2446],{"type":176,"attrs":2447,"content":2448},{"level":178,"textAlign":25},[2449],{"text":592,"type":125},{"type":116,"content":2451},[2452],{"type":119,"attrs":2453,"content":2454},{"textAlign":25},[],{"type":116,"content":2456},[2457],{"type":119,"attrs":2458,"content":2459},{"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",[2471,2472,2473],{"path":2469,"name":25,"lang":37,"published":25},{"path":2469,"name":25,"lang":39,"published":25},{"path":2469,"name":25,"lang":32,"published":25},{"name":2475,"created_at":2476,"published_at":2477,"updated_at":2478,"id":2479,"uuid":2480,"content":2481,"slug":2613,"full_slug":2614,"sort_by_date":25,"position":2615,"tag_list":2616,"is_startpage":28,"parent_id":610,"meta_data":25,"group_id":2617,"first_published_at":2618,"release_id":25,"lang":32,"path":25,"alternates":2619,"default_full_slug":2620,"translated_slugs":2621},"Modelo 390: resumen anual del IVA, quién lo presenta, casillas clave y errores","2026-09-02T13:32:49.504Z","2026-09-10T13:45:14.835Z","2026-09-10T13:45:14.860Z",215721449532360,"c99f0e3f-6da1-4185-9565-094ef52b891f",{"_uid":2482,"title":2475,"topics":2483,"noIndex":28,"category":2492,"language":2501,"component":490,"heroMedia":2502,"metaTitle":2503,"publishedAt":2504,"readingTime":2505,"redirectUrl":99,"listingImage":2506,"metaDescription":2515,"bottomArticleCta":2516,"componentsAfterTheArticle":2517},"44ff9429-7c9b-42bf-b0a5-b8ed4114b479",[2484],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2485,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2486,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2487,"default_full_slug":163,"translated_slugs":2488,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2489,2490,2491],{"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":478,"created_at":479,"published_at":16,"updated_at":480,"id":481,"uuid":482,"content":2493,"slug":490,"full_slug":491,"sort_by_date":25,"position":52,"tag_list":2495,"is_startpage":28,"parent_id":493,"meta_data":25,"group_id":494,"first_published_at":495,"release_id":25,"lang":32,"path":25,"alternates":2496,"default_full_slug":497,"translated_slugs":2497,"_stopResolving":41},{"_uid":484,"icon":2494,"name":478,"component":489},{"id":486,"alt":487,"name":99,"focus":99,"title":99,"filename":488,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2498,2499,2500],{"path":497,"name":25,"lang":37,"published":25},{"path":497,"name":25,"lang":39,"published":25},{"path":497,"name":25,"lang":32,"published":25},[32],[],"Modelo 390: resumen anual del IVA, quién lo presenta, casill","2026-08-25 00:00","12",[2507],{"_uid":2508,"link":2509,"asset":2510,"caption":99,"component":514},"c5e8bc46-7451-43bf-a998-28fd00bf481e",{"id":99,"url":99,"linktype":649,"fieldtype":108,"cached_url":1670,"prep":41},{"id":2511,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2512,"copyright":99,"fieldtype":104,"meta_data":2513,"is_external_url":28},218555405333603,"https://a.storyblok.com/f/146026/1671x941/bd54bf81e9/modelo-390-1.png",{"size":2514},"1671x941","Qué es el Modelo 390, quién debe presentarlo, quién queda exonerado y cómo conciliarlo con los modelos 303 y las principales casillas del resumen anual del IVA.",[],[2518],{"_uid":2519,"items":2520,"heading":2591,"component":605},"55a4787c-f921-4881-83c4-ef5b8473e554",[2521,2531,2541,2551,2561,2571,2581],{"_uid":2522,"title":2523,"component":524,"description":2524},"10d29113-a8f5-4b88-8326-e0d65c863aa0","¿Qué es el Modelo 390?",{"type":116,"content":2525},[2526],{"type":119,"attrs":2527,"content":2528},{"textAlign":25},[2529],{"text":2530,"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":2532,"title":2533,"component":524,"description":2534},"eab524f8-8182-4ea3-ac1c-2e9c99de0de6","¿Quién debe presentar el Modelo 390?",{"type":116,"content":2535},[2536],{"type":119,"attrs":2537,"content":2538},{"textAlign":25},[2539],{"text":2540,"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":2542,"title":2543,"component":524,"description":2544},"22e5cc60-f446-4bb9-adcd-7bad5bcc2e7f","¿Hay que presentar el Modelo 390 si los modelos 303 fueron a cero?",{"type":116,"content":2545},[2546],{"type":119,"attrs":2547,"content":2548},{"textAlign":25},[2549],{"text":2550,"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":2552,"title":2553,"component":524,"description":2554},"6d793610-2298-4bbc-bd6b-25109052b464","¿Cuál es la diferencia entre el Modelo 390 y el Modelo 303?",{"type":116,"content":2555},[2556],{"type":119,"attrs":2557,"content":2558},{"textAlign":25},[2559],{"text":2560,"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":2562,"title":2563,"component":524,"description":2564},"b2916a89-1e60-4a58-9251-61e53cfc7e49","¿Qué se incluye en la casilla 105?",{"type":116,"content":2565},[2566],{"type":119,"attrs":2567,"content":2568},{"textAlign":25},[2569],{"text":2570,"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":2572,"title":2573,"component":524,"description":2574},"501e47a4-e93b-4b9a-8ccb-13a5830f9ba5","¿Cómo se corrige un error en el Modelo 390?",{"type":116,"content":2575},[2576],{"type":119,"attrs":2577,"content":2578},{"textAlign":25},[2579],{"text":2580,"type":125},"Primero identifica si el error afecta también a un modelo 303 o a los registros contables. Después, revisa las instrucciones de la AEAT para determinar si corresponde presentar una declaración sustitutiva u otra forma de rectificación.",{"_uid":2582,"title":2583,"component":524,"description":2584},"5cc78bc1-0bcd-4d06-a8d4-e11abccc9168","¿Cómo ayuda Spendesk a preparar el Modelo 390?",{"type":116,"content":2585},[2586],{"type":119,"attrs":2587,"content":2588},{"textAlign":25},[2589],{"text":2590,"type":125},"La conciliación del Modelo 390 depende de que cada factura del ejercicio esté registrada en el periodo correcto, con el IVA bien clasificado. Spendesk permite centralizar facturas y justificantes, extraer datos mediante OCR, organizar información contable y de IVA, gestionar aprobaciones y exportar datos a herramientas contables. La empresa o su asesoría debe revisar la información y determinar qué debe declararse en cada casilla.",[2592],{"cta":2593,"_uid":2594,"title":2595,"eyebrow":2601,"subtitle":2606,"component":176,"textAlign":99,"flexibleSection":2611,"sectionSettings":2612,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"882ac242-5c90-41e2-b783-03a067b89050",{"type":116,"content":2596},[2597],{"type":176,"attrs":2598,"content":2599},{"level":178,"textAlign":25},[2600],{"text":592,"type":125},{"type":116,"content":2602},[2603],{"type":119,"attrs":2604,"content":2605},{"textAlign":25},[],{"type":116,"content":2607},[2608],{"type":119,"attrs":2609,"content":2610},{"textAlign":25},[],[],[],"modelo-390","es/blog/modelo-390",-3160,[],"5095905f-518b-4d56-97b7-f9946b641ce4","2026-09-02T13:32:49.570Z",[],"blog/modelo-390",[2622,2623,2624],{"path":2620,"name":25,"lang":37,"published":25},{"path":2620,"name":25,"lang":39,"published":25},{"path":2620,"name":25,"lang":32,"published":25},{"name":2626,"created_at":2627,"published_at":2628,"updated_at":2629,"id":2630,"uuid":2631,"content":2632,"slug":2752,"full_slug":2753,"sort_by_date":25,"position":2754,"tag_list":2755,"is_startpage":28,"parent_id":610,"meta_data":25,"group_id":2756,"first_published_at":2757,"release_id":25,"lang":32,"path":25,"alternates":2758,"default_full_slug":2759,"translated_slugs":2760},"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":2633,"title":2626,"topics":2634,"noIndex":28,"category":2643,"language":2652,"component":490,"heroMedia":2653,"metaTitle":2654,"publishedAt":2504,"readingTime":2655,"redirectUrl":99,"listingImage":2656,"metaDescription":2664,"bottomArticleCta":2665,"componentsAfterTheArticle":2666},"dccb051a-42df-4342-8485-b7f35e0277bc",[2635],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2636,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2637,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2638,"default_full_slug":163,"translated_slugs":2639,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2640,2641,2642],{"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":478,"created_at":479,"published_at":16,"updated_at":480,"id":481,"uuid":482,"content":2644,"slug":490,"full_slug":491,"sort_by_date":25,"position":52,"tag_list":2646,"is_startpage":28,"parent_id":493,"meta_data":25,"group_id":494,"first_published_at":495,"release_id":25,"lang":32,"path":25,"alternates":2647,"default_full_slug":497,"translated_slugs":2648,"_stopResolving":41},{"_uid":484,"icon":2645,"name":478,"component":489},{"id":486,"alt":487,"name":99,"focus":99,"title":99,"filename":488,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2649,2650,2651],{"path":497,"name":25,"lang":37,"published":25},{"path":497,"name":25,"lang":39,"published":25},{"path":497,"name":25,"lang":32,"published":25},[32],[],"Modelo 347: qué es, quién lo presenta y cómo cuadrar las ope","13",[2657],{"_uid":2658,"asset":2659,"caption":99,"component":514},"524fd86d-0162-40d0-8d0c-df1c150e52c3",{"id":2660,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2661,"copyright":99,"fieldtype":104,"meta_data":2662,"is_external_url":28},218544053612632,"https://a.storyblok.com/f/146026/1672x941/8afacabb0f/modelo-347.png",{"size":2663},"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.",[],[2667],{"_uid":2668,"items":2669,"heading":2730,"component":605},"e16a1b38-8a3e-4bdc-9517-c2db347bb109",[2670,2680,2690,2700,2710,2720],{"_uid":2671,"title":2672,"component":524,"description":2673},"49aa426d-fb37-4d02-8604-8753e11c75ae","¿El modelo 347 supone algún pago a Hacienda?",{"type":116,"content":2674},[2675],{"type":119,"attrs":2676,"content":2677},{"textAlign":25},[2678],{"text":2679,"type":125},"No. El modelo 347 es una declaración informativa y no implica, por sí mismo, un ingreso ni una devolución.",{"_uid":2681,"title":2682,"component":524,"description":2683},"d5f8692d-a5d7-4d67-b5bb-2cb8fd4835cc","¿Quién debe presentar el modelo 347?",{"type":116,"content":2684},[2685],{"type":119,"attrs":2686,"content":2687},{"textAlign":25},[2688],{"text":2689,"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":2691,"title":2692,"component":524,"description":2693},"68dd49af-838d-41c9-add2-85a0f7161fe3","¿Qué ocurre si mi modelo 347 no coincide con el de un proveedor o cliente?",{"type":116,"content":2694},[2695],{"type":119,"attrs":2696,"content":2697},{"textAlign":25},[2698],{"text":2699,"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":2701,"title":2702,"component":524,"description":2703},"0e0fdda6-4ac5-4a52-b4f6-5718eb7dfe64","¿Las operaciones intracomunitarias se incluyen en el modelo 347?",{"type":116,"content":2704},[2705],{"type":119,"attrs":2706,"content":2707},{"textAlign":25},[2708],{"text":2709,"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":2711,"title":2712,"component":524,"description":2713},"8e7f8716-9e11-452f-a190-0ab8e3a59985","¿Las importaciones y exportaciones se declaran en el modelo 347?",{"type":116,"content":2714},[2715],{"type":119,"attrs":2716,"content":2717},{"textAlign":25},[2718],{"text":2719,"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":2721,"title":2722,"component":524,"description":2723},"0a1b3209-710e-4c42-b996-e68d37c1a8ec","¿Cómo ayuda Spendesk a preparar la información del modelo 347?",{"type":116,"content":2724},[2725],{"type":119,"attrs":2726,"content":2727},{"textAlign":25},[2728],{"text":2729,"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.",[2731],{"cta":2732,"_uid":2733,"title":2734,"eyebrow":2740,"subtitle":2745,"component":176,"textAlign":99,"flexibleSection":2750,"sectionSettings":2751,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"7d4eb9dd-e2a2-4b28-ab66-4d67cdb8b1ed",{"type":116,"content":2735},[2736],{"type":176,"attrs":2737,"content":2738},{"level":178,"textAlign":25},[2739],{"text":592,"type":125},{"type":116,"content":2741},[2742],{"type":119,"attrs":2743,"content":2744},{"textAlign":25},[],{"type":116,"content":2746},[2747],{"type":119,"attrs":2748,"content":2749},{"textAlign":25},[],[],[],"modelo-347","es/blog/modelo-347",-2970,[],"4a29a4dc-44ed-4c89-a829-8f36debe0d38","2026-08-27T10:05:45.238Z",[],"blog/modelo-347",[2761,2762,2763],{"path":2759,"name":25,"lang":37,"published":25},{"path":2759,"name":25,"lang":39,"published":25},{"path":2759,"name":25,"lang":32,"published":25},1793980980182]