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Necesitas el saldo medio de acreedores comerciales y el total de compras con IVA del ejercicio. La fórmula en Excel sería: =(saldo_medio/total_compras)*365. Sin embargo, el cálculo manual es propenso a errores de perímetro, especialmente al delimitar qué cuentas incluir. Las empresas con más de 100 facturas mensuales suelen necesitar una solución automatizada.",{"_uid":1988,"title":1989,"component":1941,"description":1990},"ad4adb28-de48-480a-99f2-f97d1cae56a1","¿Qué herramientas recomiendas para la gestión de proveedores y control de compras?",{"type":192,"content":1991},[1992],{"type":195,"attrs":1993,"content":1994},{"textAlign":15},[1995,1997,2003,2005,2011],{"text":1996,"type":198},"Depende de tu infraestructura actual. Si ya trabajas con un ERP como Sage o Holded, empieza por su módulo de cuentas a pagar. Si necesitas automatización del ciclo completo (captura, aprobación, pago y ",{"text":1998,"type":198,"marks":1999},"conciliación",[2000],{"type":951,"attrs":2001},{"href":2002,"uuid":15,"anchor":15,"target":954,"linktype":647},"https://www.spendesk.com/es/blog/conciliacion-bancaria/",{"text":2004,"type":198},"), evalúa plataformas de gestión de gasto integral que centralicen todo el flujo en un único sistema. La clave es que la herramienta se integre con tu software contable y con los flujos de tu gestoría si externalizas parte de la contabilidad. Controlar el PMP no es solo una obligación legal. Es una ventaja operativa que mejora tu relación con proveedores, reduce costes financieros y te permite acceder a subvenciones y contratos públicos sin restricciones. Si quieres ver cómo Spendesk ayuda a los equipos financieros a gestionar los pagos a proveedores y mantener el PMP bajo control, ",{"text":2006,"type":198,"marks":2007},"visita spendesk.com/es/",[2008],{"type":951,"attrs":2009},{"href":2010,"uuid":15,"anchor":15,"target":954,"linktype":647},"https://www.spendesk.com/es/",{"text":1404,"type":198},"faqSection","calculo-periodo-medio-pago-proveedores","es/blog/calculo-periodo-medio-pago-proveedores",-1710,[],"d8bc9a73-d29e-4d72-9ac4-33a35453bd02",[],"blog/calculo-periodo-medio-pago-proveedores",[2021,2022,2023],{"path":2019,"name":15,"lang":27,"published":15},{"path":2019,"name":15,"lang":29,"published":15},{"path":2019,"name":15,"lang":22,"published":15},{"name":2025,"created_at":2026,"published_at":2027,"updated_at":2028,"id":2029,"uuid":2030,"content":2031,"slug":2135,"full_slug":2136,"sort_by_date":15,"position":2137,"tag_list":2138,"is_startpage":18,"parent_id":1723,"meta_data":15,"group_id":2139,"first_published_at":2140,"release_id":15,"lang":22,"path":15,"alternates":2141,"default_full_slug":2142,"translated_slugs":2143},"Precio del kilometraje en 2025: tarifa exenta, cálculo y gestión en empresas españolas","2026-06-02T11:10:56.225Z","2026-06-02T11:38:24.781Z","2026-06-02T11:38:24.802Z",183128294355419,"7eaea50e-f4b1-4f00-bfd0-9e1e7611d24b",{"_uid":2032,"title":2025,"topics":2033,"noIndex":18,"category":2059,"language":2068,"component":1691,"heroMedia":2069,"metaTitle":2070,"publishedAt":44,"readingTime":2071,"redirectUrl":44,"listingImage":2072,"metaDescription":2073,"bottomArticleCta":2074,"componentsAfterTheArticle":2075},"f391c302-df01-4124-9dff-a4a1ce3c2e27",[2034,2051],{"name":2035,"created_at":2036,"published_at":6,"updated_at":2037,"id":2038,"uuid":2039,"content":2040,"slug":2041,"full_slug":2042,"sort_by_date":15,"position":1752,"tag_list":2043,"is_startpage":18,"parent_id":1669,"meta_data":15,"group_id":2044,"first_published_at":1755,"release_id":15,"lang":22,"path":15,"alternates":2045,"default_full_slug":2046,"translated_slugs":2047,"_stopResolving":67},"Gastos de viaje","2023-04-12T07:19:37.669Z","2026-03-12T10:47:54.379Z",290528756,"d0fe3c08-c1c8-4a15-8097-9e2f3cdba473",{"_uid":1749,"name":2035,"component":12},"gastos-de-viaje","es/blog/topic/gastos-de-viaje",[],"785ebf54-2c27-4a0f-85e5-8e67afae86f2",[],"blog/topic/gastos-de-viaje",[2048,2049,2050],{"path":2046,"name":15,"lang":27,"published":15},{"path":2046,"name":15,"lang":29,"published":15},{"path":2046,"name":15,"lang":22,"published":15},{"name":324,"created_at":1783,"published_at":6,"updated_at":1784,"id":1785,"uuid":1786,"content":2052,"slug":1788,"full_slug":1789,"sort_by_date":15,"position":1752,"tag_list":2053,"is_startpage":18,"parent_id":1669,"meta_data":15,"group_id":1791,"first_published_at":1755,"release_id":15,"lang":22,"path":15,"alternates":2054,"default_full_slug":1793,"translated_slugs":2055,"_stopResolving":67},{"_uid":1749,"name":324,"component":12},[],[],[2056,2057,2058],{"path":1793,"name":15,"lang":27,"published":15},{"path":1793,"name":15,"lang":29,"published":15},{"path":1793,"name":15,"lang":22,"published":15},{"name":1679,"created_at":1680,"published_at":6,"updated_at":1681,"id":1682,"uuid":1683,"content":2060,"slug":1691,"full_slug":1692,"sort_by_date":15,"position":16,"tag_list":2062,"is_startpage":18,"parent_id":1694,"meta_data":15,"group_id":1695,"first_published_at":1696,"release_id":15,"lang":22,"path":15,"alternates":2063,"default_full_slug":1698,"translated_slugs":2064,"_stopResolving":67},{"_uid":1685,"icon":2061,"name":1679,"component":1690},{"id":1687,"alt":1688,"name":44,"focus":44,"title":44,"filename":1689,"copyright":44,"fieldtype":46,"is_external_url":18},[],[],[2065,2066,2067],{"path":1698,"name":15,"lang":27,"published":15},{"path":1698,"name":15,"lang":29,"published":15},{"path":1698,"name":15,"lang":22,"published":15},[22],[],"Precio del kilometraje en 2025: tarifa exenta, cálculo y ges","11",[],"La tarifa exenta de kilometraje en 2025 es de 0,26 €/km. Aprende a calcular el reembolso, qué documentación exige la AEAT y cómo gestionar el proceso en tu empresa.",[],[2076],{"_uid":2077,"items":2078,"heading":602,"component":2012},"5bc63eb2-99af-4042-9372-bb39b4b10716",[2079,2089,2099,2109,2119],{"_uid":2080,"title":2081,"component":1941,"description":2082},"40a7c5dd-d0bd-405b-91c2-a1518b7c6e15","¿A cuánto se paga el kilometraje en 2025?",{"type":192,"content":2083},[2084],{"type":195,"attrs":2085,"content":2086},{"textAlign":15},[2087],{"text":2088,"type":198},"La tarifa exenta de IRPF es de 0,26 €/km según la Orden HFP/792/2023. Las empresas españolas pagan de media entre 0,28 y 0,30 €/km; cualquier importe por encima de 0,26 € tributa como rendimiento del trabajo.",{"_uid":2090,"title":2091,"component":1941,"description":2092},"ad4d4ff8-53e7-4c18-a63f-ca154730350b","¿El kilometraje se paga ida y vuelta?",{"type":192,"content":2093},[2094],{"type":195,"attrs":2095,"content":2096},{"textAlign":15},[2097],{"text":2098,"type":198},"Sí. La distancia computable es el recorrido completo de ida y vuelta desde el centro de trabajo habitual hasta el destino profesional. Una visita a 60 km de la oficina genera un reembolso por 120 km (0,26 €/km x 120 = 31,20 € exentos). El trayecto domicilio-oficina no cuenta.",{"_uid":2100,"title":2101,"component":1941,"description":2102},"28b7307a-5887-4ecf-89e4-696cfdffa79a","¿Cuándo debe una empresa pagar kilometraje a un trabajador?",{"type":192,"content":2103},[2104],{"type":195,"attrs":2105,"content":2106},{"textAlign":15},[2107],{"text":2108,"type":198},"Siempre que el empleado utilice su vehículo personal para un desplazamiento profesional autorizado. La empresa debe haber aprobado el viaje y el empleado debe documentar fecha, destino, motivo y kilómetros recorridos. El reembolso mínimo habitual es de 0,26 €/km (tarifa exenta de IRPF).",{"_uid":2110,"title":2111,"component":1941,"description":2112},"d13e5e00-f9d7-413f-adb1-5f2d465bd021","¿Hay tarifas diferentes de kilometraje en Euskadi o Navarra?",{"type":192,"content":2113},[2114],{"type":195,"attrs":2115,"content":2116},{"textAlign":15},[2117],{"text":2118,"type":198},"Sí. Euskadi aplica una tarifa exenta de 0,29 €/km y Navarra de 0,35 €/km en 2025 (0,36 €/km desde enero de 2026), conforme a sus regímenes forales propios. Estas tarifas se aplican a los trabajadores que tributan en esos territorios.",{"_uid":2120,"title":2121,"component":1941,"description":2122},"4c774d67-b765-4a7a-9ab7-2b499d051bc7","¿Qué pasa si la empresa paga más de 0,26 €/km?",{"type":192,"content":2123},[2124],{"type":195,"attrs":2125,"content":2126},{"textAlign":15},[2127,2129],{"text":2128,"type":198},"El exceso sobre 0,26 €/km se considera rendimiento del trabajo sujeto a IRPF. La empresa debe aplicar la retención correspondiente en nómina e incluir el importe en el Modelo 190. ¿Quieres dejar de perseguir justificantes de kilometraje? ",{"text":2130,"type":198,"marks":2131},"Descubre cómo Spendesk centraliza las notas de gastos de tu equipo.",[2132],{"type":951,"attrs":2133},{"href":2134,"uuid":15,"anchor":15,"target":954,"linktype":647},"https://cta-redirect.hubspot.com/cta/redirect/2694209/03098c55-28b6-455d-827f-0aa7abdb09f5","precio-kilometraje-2025","es/blog/precio-kilometraje-2025",-1700,[],"68c470c0-a62e-478a-8b31-a75385c8b200","2026-06-02T11:11:11.405Z",[],"blog/precio-kilometraje-2025",[2144,2145,2146],{"path":2142,"name":15,"lang":27,"published":15},{"path":2142,"name":15,"lang":29,"published":15},{"path":2142,"name":15,"lang":22,"published":15},{"name":2148,"created_at":2149,"published_at":2150,"updated_at":2151,"id":2152,"uuid":2153,"content":2154,"slug":2262,"full_slug":2263,"sort_by_date":15,"position":2264,"tag_list":2265,"is_startpage":18,"parent_id":1723,"meta_data":15,"group_id":2266,"first_published_at":2267,"release_id":15,"lang":22,"path":15,"alternates":2268,"default_full_slug":2269,"translated_slugs":2270},"Anticipo a proveedores: cuenta 407, asiento contable y ejemplos prácticos","2026-06-02T11:10:02.127Z","2026-06-02T11:11:02.810Z","2026-06-02T11:11:02.830Z",183128072765908,"67e9d807-0f4a-4d91-9316-34ba5bf618ce",{"_uid":2155,"title":2148,"topics":2156,"noIndex":18,"category":2173,"language":2182,"component":1691,"heroMedia":2183,"metaTitle":2184,"publishedAt":44,"readingTime":2071,"redirectUrl":44,"listingImage":2185,"metaDescription":2186,"bottomArticleCta":2187,"componentsAfterTheArticle":2188},"c037fbcf-4158-4dad-96d1-4603185c9798",[2157,2165],{"name":292,"created_at":1895,"published_at":6,"updated_at":1896,"id":1897,"uuid":1898,"content":2158,"slug":1900,"full_slug":1901,"sort_by_date":15,"position":1752,"tag_list":2159,"is_startpage":18,"parent_id":1669,"meta_data":15,"group_id":1903,"first_published_at":1755,"release_id":15,"lang":22,"path":15,"alternates":2160,"default_full_slug":1905,"translated_slugs":2161,"_stopResolving":67},{"_uid":1749,"name":292,"component":12},[],[],[2162,2163,2164],{"path":1905,"name":15,"lang":27,"published":15},{"path":1905,"name":15,"lang":29,"published":15},{"path":1905,"name":15,"lang":22,"published":15},{"name":1799,"created_at":1800,"published_at":6,"updated_at":1801,"id":1802,"uuid":1803,"content":2166,"slug":1805,"full_slug":1806,"sort_by_date":15,"position":1752,"tag_list":2167,"is_startpage":18,"parent_id":1669,"meta_data":15,"group_id":1808,"first_published_at":1755,"release_id":15,"lang":22,"path":15,"alternates":2168,"default_full_slug":1810,"translated_slugs":2169,"_stopResolving":67},{"_uid":1749,"name":1799,"component":12},[],[],[2170,2171,2172],{"path":1810,"name":15,"lang":27,"published":15},{"path":1810,"name":15,"lang":29,"published":15},{"path":1810,"name":15,"lang":22,"published":15},{"name":1679,"created_at":1680,"published_at":6,"updated_at":1681,"id":1682,"uuid":1683,"content":2174,"slug":1691,"full_slug":1692,"sort_by_date":15,"position":16,"tag_list":2176,"is_startpage":18,"parent_id":1694,"meta_data":15,"group_id":1695,"first_published_at":1696,"release_id":15,"lang":22,"path":15,"alternates":2177,"default_full_slug":1698,"translated_slugs":2178,"_stopResolving":67},{"_uid":1685,"icon":2175,"name":1679,"component":1690},{"id":1687,"alt":1688,"name":44,"focus":44,"title":44,"filename":1689,"copyright":44,"fieldtype":46,"is_external_url":18},[],[],[2179,2180,2181],{"path":1698,"name":15,"lang":27,"published":15},{"path":1698,"name":15,"lang":29,"published":15},{"path":1698,"name":15,"lang":22,"published":15},[22],[],"Anticipo a proveedores: cuenta 407, asiento contable y ejemp",[],"Aprenda a contabilizar un anticipo a proveedores con la cuenta 407 paso a paso: asiento contable, tratamiento del IVA y ejemplos prácticos para pymes.",[],[2189],{"_uid":2190,"items":2191,"heading":602,"component":2012},"5bdc664f-974f-4fdd-83ee-8b66a7c34bd3",[2192,2202,2212,2222,2232,2242,2252],{"_uid":2193,"title":2194,"component":1941,"description":2195},"aefdb719-ec24-410a-9edb-a80b307c49eb","¿El anticipo a proveedores es activo corriente o no corriente?",{"type":192,"content":2196},[2197],{"type":195,"attrs":2198,"content":2199},{"textAlign":15},[2200],{"text":2201,"type":198},"El anticipo a proveedores es activo corriente, ya que se espera liquidar dentro del ciclo normal de explotación, inferior a 12 meses en la mayoría de las operaciones comerciales.",{"_uid":2203,"title":2204,"component":1941,"description":2205},"244f7f2d-9820-4c87-acb8-284406d7d558","¿Es obligatoria la factura de anticipo?",{"type":192,"content":2206},[2207],{"type":195,"attrs":2208,"content":2209},{"textAlign":15},[2210],{"text":2211,"type":198},"Sí. El artículo 75 de la LIVA obliga al proveedor a emitir factura por el anticipo recibido, repercutiendo el IVA al tipo vigente (21 % general). Sin esta factura, el comprador no puede deducir el IVA soportado.",{"_uid":2213,"title":2214,"component":1941,"description":2215},"dbb51f69-8c16-45ba-9860-506936442083","¿Cómo afecta el anticipo al Modelo 303?",{"type":192,"content":2216},[2217],{"type":195,"attrs":2218,"content":2219},{"textAlign":15},[2220],{"text":2221,"type":198},"El IVA del anticipo se incluye en la autoliquidación del trimestre en que se realizó el pago, no en el trimestre de la factura definitiva. Un anticipo de 2.000 € más 420 € de IVA pagado en marzo se declara en el Modelo 303 del primer trimestre.",{"_uid":2223,"title":2224,"component":1941,"description":2225},"bec0d7e4-3051-4522-910d-30dd58969d90","¿Cuál es la diferencia entre la cuenta 407 y la cuenta 400?",{"type":192,"content":2226},[2227],{"type":195,"attrs":2228,"content":2229},{"textAlign":15},[2230],{"text":2231,"type":198},"La cuenta 407 registra pagos adelantados a proveedores (activo), mientras que la cuenta 400 refleja deudas pendientes de pago por compras ya recibidas (pasivo). Ambas pertenecen al Grupo 4 del PGC, pero se sitúan en lados opuestos del balance.",{"_uid":2233,"title":2234,"component":1941,"description":2235},"1063f9ff-ab6b-48ef-ad67-be16cf28d619","¿Cómo se contabilizan las facturas pendientes de recibir?",{"type":192,"content":2236},[2237],{"type":195,"attrs":2238,"content":2239},{"textAlign":15},[2240],{"text":2241,"type":198},"Se utiliza la cuenta 4009, \"Proveedores, facturas pendientes de recibir\". Al cierre de mes, se provisiona el gasto estimado con cargo a la cuenta de compras correspondiente y abono a la 4009. Cuando llega la factura, se revierte la provisión y se registra la operación definitiva con su IVA.",{"_uid":2243,"title":2244,"component":1941,"description":2245},"66d61b9c-5847-428d-b940-b594f0365da3","¿Qué movimientos genera la cuenta 407 en la contabilidad?",{"type":192,"content":2246},[2247],{"type":195,"attrs":2248,"content":2249},{"textAlign":15},[2250],{"text":2251,"type":198},"La cuenta 407 se carga (debe) en el momento del pago del anticipo, reflejando el derecho de cobro frente al proveedor. Se abona (haber) cuando llega la factura definitiva y se liquida la operación, o cuando el proveedor devuelve el anticipo. Si anticipa 3.000 €, la cuenta 407 presenta un saldo deudor de 3.000 € hasta que se reciba la factura definitiva o se produzca la devolución. Un saldo cero confirma que todos los anticipos han sido aplicados o devueltos.",{"_uid":2253,"title":2254,"component":1941,"description":2255},"8e483612-03af-4f1d-8395-6653f3e00a15","¿Cómo verificar que el asiento del anticipo a proveedores es correcto?",{"type":192,"content":2256},[2257],{"type":195,"attrs":2258,"content":2259},{"textAlign":15},[2260],{"text":2261,"type":198},"Comprueba tres puntos: (1) el saldo de la cuenta 407 coincide con la suma de anticipos abiertos pendientes de factura definitiva, (2) el IVA soportado registrado en la cuenta 472 cuadra con las facturas de anticipo recibidas del proveedor, y (3) tras la liquidación, el saldo de la 407 para ese proveedor es cero. Cruza estos datos con el Modelo 303 del trimestre correspondiente para confirmar que no se ha duplicado ninguna deducción de IVA. --- ¿Quieres eliminar la conciliación manual de anticipos y facturas?","anticipo-a-proveedores-cuenta-407","es/blog/anticipo-a-proveedores-cuenta-407",-1690,[],"b8f5cc8e-7154-408b-963e-7739c7f3a1b7","2026-06-02T11:10:24.178Z",[],"blog/anticipo-a-proveedores-cuenta-407",[2271,2272,2273],{"path":2269,"name":15,"lang":27,"published":15},{"path":2269,"name":15,"lang":29,"published":15},{"path":2269,"name":15,"lang":22,"published":15},{"name":2275,"created_at":2276,"published_at":2277,"updated_at":2278,"id":2279,"uuid":2280,"content":2281,"slug":2369,"full_slug":2370,"sort_by_date":15,"position":2371,"tag_list":2372,"is_startpage":18,"parent_id":1723,"meta_data":15,"group_id":2373,"first_published_at":2277,"release_id":15,"lang":22,"path":15,"alternates":2374,"default_full_slug":2375,"translated_slugs":2376},"Ley Crea y Crece: plazos, requisitos y pasos para cumplir con la factura electrónica obligatoria","2026-06-02T11:09:18.499Z","2026-06-02T11:09:32.332Z","2026-06-02T11:09:32.352Z",183127894073824,"ceb5242e-7821-4046-a9fe-36191d9c08ac",{"_uid":2282,"title":2275,"topics":2283,"noIndex":18,"category":2300,"language":2309,"component":1691,"heroMedia":2310,"metaTitle":2311,"publishedAt":44,"readingTime":2071,"redirectUrl":44,"listingImage":2312,"metaDescription":2313,"bottomArticleCta":2314,"componentsAfterTheArticle":2315},"130c6183-fc6a-430e-a0a8-9a1a8702f297",[2284,2292],{"name":292,"created_at":1895,"published_at":6,"updated_at":1896,"id":1897,"uuid":1898,"content":2285,"slug":1900,"full_slug":1901,"sort_by_date":15,"position":1752,"tag_list":2286,"is_startpage":18,"parent_id":1669,"meta_data":15,"group_id":1903,"first_published_at":1755,"release_id":15,"lang":22,"path":15,"alternates":2287,"default_full_slug":1905,"translated_slugs":2288,"_stopResolving":67},{"_uid":1749,"name":292,"component":12},[],[],[2289,2290,2291],{"path":1905,"name":15,"lang":27,"published":15},{"path":1905,"name":15,"lang":29,"published":15},{"path":1905,"name":15,"lang":22,"published":15},{"name":1799,"created_at":1800,"published_at":6,"updated_at":1801,"id":1802,"uuid":1803,"content":2293,"slug":1805,"full_slug":1806,"sort_by_date":15,"position":1752,"tag_list":2294,"is_startpage":18,"parent_id":1669,"meta_data":15,"group_id":1808,"first_published_at":1755,"release_id":15,"lang":22,"path":15,"alternates":2295,"default_full_slug":1810,"translated_slugs":2296,"_stopResolving":67},{"_uid":1749,"name":1799,"component":12},[],[],[2297,2298,2299],{"path":1810,"name":15,"lang":27,"published":15},{"path":1810,"name":15,"lang":29,"published":15},{"path":1810,"name":15,"lang":22,"published":15},{"name":1679,"created_at":1680,"published_at":6,"updated_at":1681,"id":1682,"uuid":1683,"content":2301,"slug":1691,"full_slug":1692,"sort_by_date":15,"position":16,"tag_list":2303,"is_startpage":18,"parent_id":1694,"meta_data":15,"group_id":1695,"first_published_at":1696,"release_id":15,"lang":22,"path":15,"alternates":2304,"default_full_slug":1698,"translated_slugs":2305,"_stopResolving":67},{"_uid":1685,"icon":2302,"name":1679,"component":1690},{"id":1687,"alt":1688,"name":44,"focus":44,"title":44,"filename":1689,"copyright":44,"fieldtype":46,"is_external_url":18},[],[],[2306,2307,2308],{"path":1698,"name":15,"lang":27,"published":15},{"path":1698,"name":15,"lang":29,"published":15},{"path":1698,"name":15,"lang":22,"published":15},[22],[],"Ley Crea y Crece: plazos, requisitos y pasos para cumplir co",[],"El RD 238/2026 fija los plazos de la factura electrónica obligatoria en España. Conoce las fases por tamaño de empresa, los requisitos técnicos y los pasos para cumplir.",[],[2316],{"_uid":2317,"items":2318,"heading":602,"component":2012},"5d97d873-af0f-4178-b3d1-50307d6cdc30",[2319,2329,2339,2349,2359],{"_uid":2320,"title":2321,"component":1941,"description":2322},"a33736a1-eb21-4a36-8f3c-d67d988cfd33","¿Cuándo será obligatoria la factura electrónica entre empresas en España?",{"type":192,"content":2323},[2324],{"type":195,"attrs":2325,"content":2326},{"textAlign":15},[2327],{"text":2328,"type":198},"Desde octubre de 2027 para empresas con facturación superior a 8 millones de euros anuales, y desde octubre de 2028 para todas las demás empresas y autónomos. Ambas fechas se derivan del RD 238/2026.",{"_uid":2330,"title":2331,"component":1941,"description":2332},"e7cdfa89-91ea-4399-be31-7a63a7d6b668","¿Qué diferencia hay entre VERI\\*FACTU y la factura electrónica de la Ley Crea y Crece?",{"type":192,"content":2333},[2334],{"type":195,"attrs":2335,"content":2336},{"textAlign":15},[2337],{"text":2338,"type":198},"VERI*FACTU regula la generación de facturas: software certificado que envía registros a la AEAT en tiempo real. La Ley Crea y Crece regula el intercambio B2B: facturas en formato estructurado (UBL, CII) entre empresas, con seguimiento obligatorio del estado en un plazo de cuatro días naturales. Ambas son obligatorias de forma simultánea.",{"_uid":2340,"title":2341,"component":1941,"description":2342},"4c2795da-768d-4922-922e-3f60c1b4fbea","¿Se puede contabilizar una factura simplificada bajo la nueva normativa?",{"type":192,"content":2343},[2344],{"type":195,"attrs":2345,"content":2346},{"textAlign":15},[2347],{"text":2348,"type":198},"Sí. La factura simplificada es un documento fiscal válido y se puede contabilizar. Bajo el nuevo régimen, el estado de la factura simplificada debe rastrearse electrónicamente, igual que una factura completa. El umbral se mantiene en 400 € para el contexto general.",{"_uid":2350,"title":2351,"component":1941,"description":2352},"40c8e014-8da6-4c80-b002-7fa67142ecde","¿Hay ayudas del Kit Digital para adaptarse a la factura electrónica?",{"type":192,"content":2353},[2354],{"type":195,"attrs":2355,"content":2356},{"textAlign":15},[2357],{"text":2358,"type":198},"Sí, existe una categoría específica dentro del programa Kit Digital, con ayudas de hasta 12.000 € para pymes, destinada a la digitalización de la facturación. Sin embargo, las empresas que no cumplan con la obligación de comunicar el estado de pago de sus facturas pueden quedar excluidas de estas ayudas y otras subvenciones públicas.",{"_uid":2360,"title":2361,"component":1941,"description":2362},"99ebd368-a143-4754-889a-43a7c65883da","¿Se aplica la Ley Crea y Crece en el País Vasco y Navarra?",{"type":192,"content":2363},[2364],{"type":195,"attrs":2365,"content":2366},{"textAlign":15},[2367],{"text":2368,"type":198},"No. Los territorios forales tienen competencia fiscal propia. En el País Vasco, el sistema TicketBAI lleva operativo desde 2022 y sustituye al régimen nacional. Navarra tiene su propia regulación. Las empresas con presencia en territorio común y en territorios forales deben cumplir con ambos marcos de forma paralela.","ley-crea-y-crece-factura-electronica","es/blog/ley-crea-y-crece-factura-electronica",-1680,[],"28045bd2-329e-42e7-8736-63fdaf067832",[],"blog/ley-crea-y-crece-factura-electronica",[2377,2378,2379],{"path":2375,"name":15,"lang":27,"published":15},{"path":2375,"name":15,"lang":29,"published":15},{"path":2375,"name":15,"lang":22,"published":15},"7",2,1780432010977]