{"id":127899,"date":"2026-10-05T18:36:16","date_gmt":"2026-10-05T16:36:16","guid":{"rendered":"https:\/\/www.escura.com\/?p=127899"},"modified":"2026-10-05T18:38:28","modified_gmt":"2026-10-05T16:38:28","slug":"posible-aplazamiento-de-verifactu","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/posible-aplazamiento-de-verifactu\/","title":{"rendered":"Posible aplazamiento de VERI*FACTU"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background fusion-parallax-none 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-background-color:rgba(0,0,0,0.64);--awb-background-image:linear-gradient(180deg, rgba(58,58,58,0.75) 0%,rgba(58,58,58,0.75) 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fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h1 style=\"color: white;\">Posible aplazamiento de VERI*FACTU<\/h1>\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-sharing-box fusion-sharing-box-1 boxed-icons has-taglines layout-stacked layout-medium-stacked layout-small-stacked\" style=\"background-color:rgba(255,255,255,0);padding:0;border-color:#cccccc;--awb-separator-border-color:#cccccc;--awb-separator-border-sizes:0px;--awb-alignment:flex-start;--awb-layout:column;--awb-alignment-small:space-between;--awb-stacked-align-small:center;\" data-title=\"Posible aplazamiento de VERI*FACTU\" data-description=\"Posible aplazamiento de VERI*FACTU  \r\nSuscr\u00edbete a la Newsletter   \r\nConsultar pdf \r\nPosible aplazamiento de VERI*FACTU\r\nLa AEAT anuncia que alinear\u00e1 VERI*FACTU con la factura electr\u00f3nica\r\nLa Agencia Tributaria ha comunicado en\" data-link=\"https:\/\/www.escura.com\/es\/posible-aplazamiento-de-verifactu\/\"><div class=\"fusion-social-networks sharingbox-shortcode-icon-wrapper sharingbox-shortcode-icon-wrapper-1 boxed-icons\"><span><a href=\"https:\/\/x.com\/intent\/post?text=Posible%20aplazamiento%20de%20VERI%2AFACTU&amp;url=https%3A%2F%2Fwww.escura.com%2Fes%2Fposible-aplazamiento-de-verifactu%2F\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"X\" aria-label=\"X\" data-placement=\"left\" data-toggle=\"tooltip\" data-title=\"X\"><i class=\"fusion-social-network-icon fusion-tooltip fusion-twitter awb-icon-twitter\" style=\"color:#ffffff;background-color:#16397b;border-color:#16397b;border-radius:4px;\" aria-hidden=\"true\"><\/i><\/a><\/span><span><a 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10px;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--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%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><h3><strong><span style=\"color: #000080;\">Suscr\u00edbete a la Newsletter<\/span><\/strong><\/h3>\n<\/div>\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f12629-o1\" lang=\"es-ES\" dir=\"ltr\" data-wpcf7-id=\"12629\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/es\/wp-json\/wp\/v2\/posts\/127899#wpcf7-f12629-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Formulario de contacto\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"12629\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.7\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"es_ES\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f12629-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<p><label> <span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Nombre \/ Empresa\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span> <\/label>\n<\/p>\n<p><label> <span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Mail\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span> <\/label>\n<\/p>\n<p class=\"txt_legal\"><span class=\"wpcf7-form-control-wrap\" data-name=\"acceptance-287\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><input type=\"checkbox\" name=\"acceptance-287\" value=\"1\" class=\"acept_form\" aria-invalid=\"false\" \/><\/span><\/span><\/span>He le\u00eddo y acepto la <a href=\"https:\/\/www.escura.com\/es\/politica-de-privacidad\/\" target=\"_blank\" style=\"color:#003a7a;\">Pol\u00edtica de Privacidad<\/a>\n<\/p>\n<p class=\"txt_legal\"><span class=\"wpcf7-form-control-wrap\" data-name=\"acceptance-937\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><input type=\"checkbox\" name=\"acceptance-937\" value=\"1\" class=\"acept_form\" aria-invalid=\"false\" \/><\/span><\/span><\/span> Acepto recibir las newsletters de Escura\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Enviar\" \/>\n<\/p><div class=\"fusion-alert alert custom alert-custom fusion-alert-center wpcf7-response-output awb-alert-native-link-color alert-dismissable awb-alert-close-boxed\" style=\"--awb-border-top-left-radius:0px;--awb-border-top-right-radius:0px;--awb-border-bottom-left-radius:0px;--awb-border-bottom-right-radius:0px;\" role=\"alert\"><div class=\"fusion-alert-content-wrapper\"><span class=\"fusion-alert-content\"><\/span><\/div><button type=\"button\" class=\"close toggle-alert\" data-dismiss=\"alert\" aria-label=\"Close\">&times;<\/button><\/div>\n<\/form>\n<\/div>\n<\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background 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-3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:8%;--awb-margin-top-large:0px;--awb-spacing-right-large:24%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:24%;--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%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_3_5 3_5 fusion-flex-column\" style=\"--awb-padding-top:5%;--awb-padding-bottom:5%;--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.2%;--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%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\"><p style=\"text-align: right;\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/09\/108-Regimen-FEAC-el-Tribunal-Supremo-admite-la-inaplicacion-parcial-y-refuerza-la-proteccion-del-diferimiento-de-plusvalias.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-4 fusion-text-no-margin\" style=\"--awb-margin-bottom:2%;\"><h2 class=\"fusion-responsive-typography-calculated\" style=\"--fontsize: 20; line-height: 1.21; --minfontsize: 20;\" data-fontsize=\"20\" data-lineheight=\"24.2px\">Posible aplazamiento de VERI*FACTU<\/h2>\n<h3>La AEAT anuncia que alinear\u00e1 VERI*FACTU con la factura electr\u00f3nica<\/h3>\n<p>La Agencia Tributaria ha comunicado en el Foro de Asociaciones y Colegios de Profesionales Tributarios su intenci\u00f3n de promover una modificaci\u00f3n normativa para aplazar las obligaciones pendientes de VERI*FACTU (Real Decreto 1007\/2023) y hacerlas coincidir con la implantaci\u00f3n de la factura electr\u00f3nica obligatoria.<\/p>\n<p>El anuncio llega tras la publicaci\u00f3n en el BOE del 5 de octubre de 2026 de la Orden HAC\/1028\/2026, que completa el desarrollo de la factura electr\u00f3nica entre empresarios y profesionales y fija su calendario de entrada en vigor.<\/p>\n<h3>Calendario previsto<\/h3>\n<table border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"8\">\n<tbody>\n<tr bgcolor=\"#F5FBFF\">\n<th><span style=\"color: #003a7a;\">Obligaci\u00f3n<\/span><\/th>\n<th><span style=\"color: #003a7a;\">Empresas con facturaci\u00f3n superior a 8 M\u20ac<\/span><\/th>\n<th><span style=\"color: #003a7a;\">Resto de empresas y profesionales<\/span><\/th>\n<\/tr>\n<tr>\n<td>Factura electr\u00f3nica (B2B)<\/td>\n<td>6 de octubre de 2027<\/td>\n<td>6 de octubre de 2028<\/td>\n<\/tr>\n<tr>\n<td>VERI*FACTU (si se confirma el aplazamiento)<\/td>\n<td>Octubre de 2028<\/td>\n<td>Octubre de 2028<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><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-5\"><p>De confirmarse, VERI*FACTU entrar\u00eda en vigor en octubre de 2028, coincidiendo con la factura electr\u00f3nica para pymes, aut\u00f3nomos y profesionales.<\/p>\n<p><strong>Importante:<\/strong> por ahora se trata solo de un anuncio. Hasta que se apruebe la modificaci\u00f3n normativa, siguen vigentes los plazos actuales y no conocemos el alcance exacto del aplazamiento. Tampoco se relajan las exigencias t\u00e9cnicas: los sistemas de facturaci\u00f3n deber\u00e1n garantizar la integridad, conservaci\u00f3n, accesibilidad, trazabilidad e inalterabilidad de los registros.<\/p>\n<\/div><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-6\"><p><strong>Escrito por Fernando Escura<\/strong><\/p>\n<\/div><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-7\"><p>\u00a9 La presente informaci\u00f3n es propiedad de <a href=\"https:\/\/www.escura.com\/es\/\"><strong>Escura<\/strong>, <strong>abogados<\/strong> y <strong>economistas<\/strong><\/a>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:5%;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--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%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><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;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_2_5 2_5 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top-small:100px;--awb-padding-bottom-small:100px;--awb-bg-image:url(&#039;https:\/\/www.escura.com\/wp-content\/uploads\/2018\/08\/Fernando-Escura.png&#039;);--awb-bg-position:center center;--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-empty-column-bg-image fusion-column-has-bg-image\" data-bg-url=\"https:\/\/www.escura.com\/wp-content\/uploads\/2018\/08\/Fernando-Escura.png\"><img decoding=\"async\" class=\"fusion-empty-dims-img-placeholder\" aria-label=\"Fernando Escura\" 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