{"id":118046,"date":"2026-04-01T09:15:41","date_gmt":"2026-04-01T07:15:41","guid":{"rendered":"https:\/\/www.escura.com\/?p=118046"},"modified":"2026-04-01T09:31:43","modified_gmt":"2026-04-01T07:31:43","slug":"facturacion-electronica-obligatoria-real-decreto-238-2026","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/facturacion-electronica-obligatoria-real-decreto-238-2026\/","title":{"rendered":"Facturaci\u00f3n electr\u00f3nica obligatoria: Real Decreto 238\/2026"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1920\" height=\"625\" alt=\"El c\u00f3mputo del plazo de antelaci\u00f3n incluye el d\u00eda en que se remite la convocatoria, pero no el d\u00eda en que se celebra la junta.\" title=\"banners estrechos (31)\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/banners-estrechos-31.png\" class=\"img-responsive wp-image-118058\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/banners-estrechos-31-200x65.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/banners-estrechos-31-400x130.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/banners-estrechos-31-600x195.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/banners-estrechos-31-800x260.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/banners-estrechos-31-1200x391.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/banners-estrechos-31.png 1920w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 1920px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p class=\"fusion-responsive-typography-calculated\" style=\"text-align: right;\" data-fontsize=\"34\" data-lineheight=\"47.94px\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/44-Facturacion-electronica-obligatoria.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><h1>Facturaci\u00f3n electr\u00f3nica obligatoria: Real Decreto 238\/2026<\/h1>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>El 31 de marzo de 2026 se ha publicado en el Bolet\u00edn Oficial del Estado el Real Decreto 238\/2026, de 25 de marzo, por el que se desarrolla el sistema de facturaci\u00f3n electr\u00f3nica obligatoria entre empresarios y profesionales y se modifica el Reglamento de obligaciones de facturaci\u00f3n aprobado por el Real Decreto 1619\/2012, de 30 de noviembre.<\/p>\n<p>Este Real Decreto culmina el desarrollo reglamentario previsto en el art\u00edculo 12 de la Ley 18\/2022, de creaci\u00f3n y crecimiento de empresas (Ley Crea y Crece), que establece la obligaci\u00f3n general de expedir, remitir y recibir facturas electr\u00f3nicas en las relaciones comerciales entre empresarios y profesionales.<\/p>\n<p>Puede consultarse el texto \u00edntegro del Real Decreto 238\/2026 en el siguiente enlace:<\/p>\n<p><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2026-7295\">https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2026-7295<\/a><\/p>\n<p>La norma refuerza el control tributario de las operaciones econ\u00f3micas mediante la generalizaci\u00f3n de la factura electr\u00f3nica en el \u00e1mbito B2B, incorporando la obligaci\u00f3n de informar sobre los estados de la factura, incluido el pago efectivo. Ello supone un incremento de la trazabilidad fiscal, un mayor control de los plazos de pago y un impacto directo en la gesti\u00f3n de la morosidad empresarial, con especial relevancia desde la perspectiva del cumplimiento fiscal y mercantil.<\/p>\n<p>Las empresas y profesionales deber\u00e1n adaptar sus sistemas inform\u00e1ticos de facturaci\u00f3n para cumplir con los requisitos t\u00e9cnicos y de interoperabilidad establecidos. El sistema se articular\u00e1 mediante plataformas privadas de intercambio de facturas electr\u00f3nicas y una soluci\u00f3n p\u00fablica de facturaci\u00f3n electr\u00f3nica desarrollada por la Agencia Estatal de Administraci\u00f3n Tributaria.<\/p>\n<p>Cabe destacar como obligaciones principales:<\/p>\n<ul>\n<li>Emisi\u00f3n y recepci\u00f3n obligatoria de facturas electr\u00f3nicas en las relaciones entre empresarios y profesionales.<\/li>\n<li>Comunicaci\u00f3n de los estados de la factura (expedici\u00f3n, aceptaci\u00f3n, rechazo y pago efectivo), con relevancia fiscal y mercantil.<\/li>\n<li>Conservaci\u00f3n de la informaci\u00f3n y garant\u00eda de su accesibilidad para la Administraci\u00f3n tributaria.<\/li>\n<\/ul>\n<p>El Real Decreto 238\/2026 entra en vigor a los veinte d\u00edas de su publicaci\u00f3n en el BOE. No obstante, la obligaci\u00f3n efectiva de emitir facturas electr\u00f3nicas no ser\u00e1 exigible hasta que transcurran los plazos previstos en funci\u00f3n del tipo de obligado.<\/p>\n<table width=\"593\">\n<tbody>\n<tr>\n<td width=\"340\"><strong>Tipo de obligado<\/strong><\/td>\n<td width=\"340\"><strong>Plazo de aplicaci\u00f3n<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"340\">Empresarios y profesionales con volumen de operaciones superior a 8 millones de euros.<\/td>\n<td width=\"340\">12 meses desde la entrada en vigor de la Orden Ministerial de desarrollo.<\/td>\n<\/tr>\n<tr>\n<td width=\"340\">Resto de empresarios y profesionales.<\/td>\n<td width=\"340\">24 meses desde la entrada en vigor de la Orden Ministerial de desarrollo.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\n<\/br><br \/>\nEl Real Decreto ser\u00e1 objeto de un desarrollo t\u00e9cnico mediante una Orden Ministerial, cuya publicaci\u00f3n est\u00e1 prevista por la Administraci\u00f3n para los pr\u00f3ximos meses. Dicha Orden Ministerial tendr\u00e1 una especial trascendencia, al concretar los requisitos t\u00e9cnicos del sistema y marcar el inicio del c\u00f3mputo de los plazos de obligatoriedad.<\/p>\n<p>Recomendamos a empresarios y profesionales analizar con antelaci\u00f3n el impacto de esta normativa en sus sistemas de facturaci\u00f3n, evaluar la adaptaci\u00f3n tecnol\u00f3gica necesaria y revisar los procedimientos internos de facturaci\u00f3n y control, especialmente en relaci\u00f3n con la gesti\u00f3n de cobros y plazos de pago.<\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-118047 aligncenter\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Imagen1.png\" alt=\"\" width=\"579\" height=\"329\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Imagen1-200x114.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Imagen1-300x170.png 300w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Imagen1-400x227.png 400w, 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fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><\/div><div class=\"fusion-text fusion-text-8\"><h3><a href=\"https:\/\/www.escura.com\/es\/economico-fiscal\/\"><span style=\"color: #000000;\">Consulta el \u00e1rea Fiscal<\/span><\/a><\/h3>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":118053,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[1060],"class_list":["post-118046","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-contable","tag-obligaciones-fiscales"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Facturaci\u00f3n electr\u00f3nica obligatoria: Real Decreto 238\/2026<\/title>\n<meta name=\"description\" content=\"El 31 de marzo de 2026 se ha publicado en el BOE el RD 238\/2026, de 25 de marzo, por el que se desarrolla el sistema de facturaci\u00f3n electr\u00f3nica obligatoria 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