{"id":63298,"date":"2024-04-25T10:52:11","date_gmt":"2024-04-25T08:52:11","guid":{"rendered":"https:\/\/www.escura.com\/?p=63298"},"modified":"2024-04-25T11:49:09","modified_gmt":"2024-04-25T09:49:09","slug":"factura-electronica-obligatoria","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria\/","title":{"rendered":"Factura electr\u00f3nica obligatoria"},"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=\"Factura electr\u00f3nica obligatoria\" title=\"circular: gastos extraordinarios\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/areas-banner.png\" class=\"img-responsive wp-image-33260\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/areas-banner-200x65.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/areas-banner-400x130.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/areas-banner-600x195.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/areas-banner-800x260.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/areas-banner-1200x391.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/areas-banner.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\/2024\/04\/49-24-Factura-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 class=\"fusion-responsive-typography-calculated\" data-fontsize=\"34\" data-lineheight=\"47.94px\">Factura electr\u00f3nica obligatoria<\/h1>\n<\/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_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;margin-top:10px;width:100%;\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-padding-right:20px;--awb-padding-left:20px;--awb-bg-color:#e8eaf7;--awb-bg-color-hover:#e8eaf7;--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--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:10px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-3\"><h3><strong>\u00cdndice<\/strong><\/h3>\n<\/div><div class=\"awb-toc-el awb-toc-el--1\" data-awb-toc-id=\"1\" data-awb-toc-options=\"{&quot;allowed_heading_tags&quot;:{&quot;h2&quot;:0},&quot;ignore_headings&quot;:&quot;&quot;,&quot;ignore_headings_words&quot;:&quot;Art\\u00edculos relacionados&quot;,&quot;enable_cache&quot;:&quot;yes&quot;,&quot;highlight_current_heading&quot;:&quot;no&quot;,&quot;hide_hidden_titles&quot;:&quot;yes&quot;,&quot;limit_container&quot;:&quot;all&quot;,&quot;select_custom_headings&quot;:&quot;&quot;,&quot;icon&quot;:&quot;fa-flag fas&quot;,&quot;counter_type&quot;:&quot;none&quot;}\"><div class=\"awb-toc-el__content\"><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;width:100%;\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--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><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-3 fusion_builder_column_inner_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;margin-top:10px;width:100%;\"><\/div><\/div><\/div><\/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-4\"><h2 id=\"toc_1_Que_es_una_factura_electronica\" data-fontsize=\"20\" style=\"--fontSize: 20; line-height: 1.21; --minFontSize: 20;\" data-lineheight=\"24.2px\" class=\"fusion-responsive-typography-calculated\"><strong>1. \u00bfQu\u00e9 es una factura electr\u00f3nica? <\/strong><\/h2>\n<p>Se considera\u202ffactura electr\u00f3nica\u202faquella factura que se ajusta a lo establecido en el Reglamento de facturaci\u00f3n (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2012-14696\">RD 1619\/2012<\/a>), y que ha sido expedida y recibida en\u202f<strong>formato electr\u00f3nico<\/strong>\u202f(XML, PDF, DOC\u2026), que reemplaza al documento en papel, y conserva el mismo valor legal con unas condiciones de seguridad.<\/p>\n<h2 id=\"toc_2_La_facturacion_electronica_ofrece_algunasventajasrespecto_al_papel\" data-fontsize=\"20\" style=\"--fontSize: 20; line-height: 1.21; --minFontSize: 20;\" data-lineheight=\"24.2px\" class=\"fusion-responsive-typography-calculated\"><strong>2. La facturaci\u00f3n electr\u00f3nica ofrece algunas<\/strong><strong>\u202f<\/strong><strong>ventajas<\/strong><strong>\u202f<\/strong><strong>respecto al papel<\/strong><\/h2>\n<ul>\n<li>Ahorro de costes (papeler\u00eda, transporte\u2026)<\/li>\n<li>Mayor seguridad en los procesos<\/li>\n<li>Reducci\u00f3n de tiempos de facturaci\u00f3n o de fallos y errores<\/li>\n<li>Menor posibilidad de falsificaci\u00f3n.<\/li>\n<\/ul>\n<h2 id=\"toc_3_Como_hacer_una_factura_electronica\" data-fontsize=\"20\" style=\"--fontSize: 20; line-height: 1.21; --minFontSize: 20;\" data-lineheight=\"24.2px\" class=\"fusion-responsive-typography-calculated\"><strong>3. \u00bfC\u00f3mo hacer una factura electr\u00f3nica? <\/strong><\/h2>\n<h3 data-fontsize=\"18\" style=\"--fontSize: 18; line-height: 1.67; --minFontSize: 18;\" data-lineheight=\"30.06px\" class=\"fusion-responsive-typography-calculated\"><u><span data-fusion-font=\"true\" style=\"font-size: 18px;\"> 3.1 <\/span><span data-fusion-font=\"true\" style=\"font-size: 18px;\">Para crear una factura electr\u00f3nica para las\u202f<\/span><span data-fusion-font=\"true\" style=\"font-size: 18px;\">Administraciones P\u00fablicas<\/span><span data-fusion-font=\"true\" style=\"font-size: 18px;\">\u202fpuedo hacerlo mediante:<\/span><\/u><\/h3>\n<ul>\n<li>Un\u202f<strong>programa inform\u00e1tico<\/strong>\u202fque cree facturas electr\u00f3nicas<\/li>\n<li>Un\u202f<strong>prestador de servicios<\/strong>\u202fde facturaci\u00f3n electr\u00f3nica que son las empresas a las que puedo encomendar tanto la expedici\u00f3n como la conservaci\u00f3n de facturas electr\u00f3nicas<\/li>\n<\/ul>\n<h3 data-fontsize=\"18\" style=\"--fontSize: 18; line-height: 1.67; --minFontSize: 18;\" data-lineheight=\"30.06px\" class=\"fusion-responsive-typography-calculated\"><u>3.2 Facturar electr\u00f3nicamente a\u202fotra\u202fEmpresa\u202fo\u202fa un\u202fconsumidor<\/u><\/h3>\n<ul>\n<li>En este caso, adem\u00e1s de las f\u00f3rmulas anteriores, tambi\u00e9n pueden ser creadas por el propio destinatario de la factura electr\u00f3nica (\u201cautofacturaci\u00f3n\u201d).<\/li>\n<\/ul>\n<h2 id=\"toc_4_Requisitos_minimos_que_debe_cumplir_la_factura\" data-fontsize=\"20\" style=\"--fontSize: 20; line-height: 1.21; --minFontSize: 20;\" data-lineheight=\"24.2px\" class=\"fusion-responsive-typography-calculated\"><strong>4. Requisitos m\u00ednimos que debe cumplir la factura electr\u00f3nica <\/strong><\/h2>\n<p>Se exige que el destinatario haya dado su\u202f<strong>consentimiento<\/strong>\u202fa su expedici\u00f3n, y deben permitir\u202f<strong>garantizar<\/strong>\u202fal obligado a su expedici\u00f3n, desde la fecha de expedici\u00f3n y durante el per\u00edodo de conservaci\u00f3n:<\/p>\n<ul>\n<li>La autenticidad de su origen: garantiza la identidad del obligado a su expedici\u00f3n y del emisor de la factura<\/li>\n<li>La integridad de su contenido: garantiza que el mismo no ha sido modificado<\/li>\n<li>Su legibilidad.<\/li>\n<\/ul>\n<h2 id=\"toc_5_Quien_esta_obligado_a_utilizar_la_factura\" data-fontsize=\"20\" style=\"--fontSize: 20; line-height: 1.21; --minFontSize: 20;\" data-lineheight=\"24.2px\" class=\"fusion-responsive-typography-calculated\"><strong>5. \u00bfQui\u00e9n est\u00e1 obligado a utilizar la factura electr\u00f3nica?<\/strong><\/h2>\n<h3 data-fontsize=\"18\" style=\"--fontSize: 18; line-height: 1.67; --minFontSize: 18;\" data-lineheight=\"30.06px\" class=\"fusion-responsive-typography-calculated\"><u>5.1. En el sector p\u00fablico<\/u><\/h3>\n<p>En el \u00e1mbito de las relaciones entre proveedores de bienes y servicios y las\u202fAdministraciones P\u00fablicas,\u202f<strong>desde el 15-01-2015<\/strong>\u202ftodos los proveedores que hayan entregado bienes o prestados servicios a la Administraci\u00f3n P\u00fablica podr\u00e1n expedir y remitir factura electr\u00f3nica.<\/p>\n<p>Estar\u00e1n\u202f<strong>obligadas<\/strong>\u202fal\u202fuso\u202fde la\u202ffactura electr\u00f3nica\u202fy a su\u202fpresentaci\u00f3n\u202fa trav\u00e9s del\u202fpunto\u202fgeneral\u202fde entrada que corresponda las entidades siguientes:<\/p>\n<p style=\"padding-left: 40px;\"><strong data-fusion-font=\"true\" style=\"line-height: 30px;\">a) <\/strong><span data-fusion-font=\"true\" style=\"line-height: 30px;\">Sociedades an\u00f3nimas.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong data-fusion-font=\"true\" style=\"line-height: 30px;\">b)\u202f<\/strong><span data-fusion-font=\"true\" style=\"line-height: 30px;\">Sociedades de responsabilidad limitada.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong data-fusion-font=\"true\" style=\"line-height: 30px;\">c)\u202f<\/strong><span data-fusion-font=\"true\" style=\"line-height: 30px;\">Personas jur\u00eddicas y entidades sin personalidad jur\u00eddica que carezcan de nacionalidad espa\u00f1ola.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong data-fusion-font=\"true\" style=\"line-height: 30px;\">d)\u202f<\/strong><span data-fusion-font=\"true\" style=\"line-height: 30px;\">Establecimientos permanentes y sucursales de entidades no residentes en territorio espa\u00f1ol en los t\u00e9rminos que establece la normativa tributaria.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong data-fusion-font=\"true\" style=\"line-height: 30px;\">e)\u202f<\/strong><span data-fusion-font=\"true\" style=\"line-height: 30px;\">Uniones temporales de empresas.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong data-fusion-font=\"true\" style=\"line-height: 30px;\">f)\u202f<\/strong><span data-fusion-font=\"true\" style=\"line-height: 30px;\">Agrupaci\u00f3n de inter\u00e9s econ\u00f3mico, agrupaci\u00f3n de inter\u00e9s econ\u00f3mico europea, fondos de pensiones, de capital riesgo, fondo de inversiones, de titulizaci\u00f3n de activos, de regularizaci\u00f3n del mercado hipotecario, de titulizaci\u00f3n hipotecaria o de garant\u00eda de inversiones.<\/span><\/p>\n<p>No obstante, las Administraciones p\u00fablicas podr\u00e1n\u202f<strong>excluir<\/strong>\u202freglamentariamente de esta\u202f<strong>obligaci\u00f3n de facturaci\u00f3n<\/strong><strong>\u202f<\/strong><strong>electr<\/strong><strong>\u00f3<\/strong><strong>nica<\/strong>\u202fa las facturas cuyo importe sea de hasta 5.000 euros y a las emitidas por los proveedores a los servicios en el exterior de las Administraciones p\u00fablicas hasta que dichas facturas puedan satisfacer los requerimientos para su\u202fpresentaci\u00f3n\u202fa trav\u00e9s del\u202fpunto\u202fgeneral\u202fde entrada de\u202ffacturas electr\u00f3nicas\u202f(L 25\/2013 art.4.1).<\/p>\n<h3 data-fontsize=\"18\" style=\"--fontSize: 18; line-height: 1.67; --minFontSize: 18;\" data-lineheight=\"30.06px\" class=\"fusion-responsive-typography-calculated\"><u>5.2 En el sector privado<\/u><\/h3>\n<p>Recientemente, la Ley Crea y Crece (L 18\/2022), ha modificado la ley de Medidas de Impulso de la Sociedad de la Informaci\u00f3n, que regula la utilizaci\u00f3n de la factura electr\u00f3nica en el sector privado (L 59\/2007).<\/p>\n<p>Esta modificaci\u00f3n responde a la necesidad de impulsar la adopci\u00f3n generalizada de la factura electr\u00f3nica. Con ese prop\u00f3sito, se ampl\u00eda la obligaci\u00f3n de expedir y remitir facturas electr\u00f3nicas a todos los empresarios y profesionales en sus relaciones comerciales.<\/p>\n<p>As\u00ed, en las\u202f<strong>relaciones comerciales con particulares<\/strong>, con independencia de su volumen de facturaci\u00f3n o n\u00famero de empleados, las empresas que presten servicios al p\u00fablico en general de especial trascendencia econ\u00f3mica deber\u00e1n expedir y remitir facturas electr\u00f3nicas a aquellos que han aceptado recibirlas o lo hayan solicitado expresamente.<\/p>\n<p>Entran dentro del concepto de empresas que prestan servicios al p\u00fablico en general de\u202f<strong>especial trascendencia econ\u00f3mica<\/strong>, entre otras, las que operan en los siguientes sectores econ\u00f3micos:<\/p>\n<ol>\n<li>Comunicaciones electr\u00f3nicas a consumidores.<\/li>\n<li>Financieros destinados a consumidores.<\/li>\n<li>Suministros: de agua a consumidores, de gas al por menor y el\u00e9ctrico a consumidores finales.<\/li>\n<li>Agencia de viajes.<\/li>\n<li>Transporte de viajeros por carretera, ferrocarril, por v\u00eda mar\u00edtima, o por v\u00eda a\u00e9rea.<\/li>\n<li>Actividades de comercio al por menor.<\/li>\n<\/ol>\n<p>No obstante, las agencias de viaje, los servicios de transporte y las actividades de comercio al por menor solo deben utilizar esta forma de facturaci\u00f3n con un\u202f<strong>cliente particular<\/strong>\u202fcuando la\u202f<strong>contrataci\u00f3n<\/strong>\u202fse haya llevado a cabo por medios electr\u00f3nicos.<\/p>\n<p>Fechas claves en la implementaci\u00f3n de la factura electr\u00f3nica en el sector privado: empresas, Pymes y aut\u00f3nomos.<\/p>\n<p>Se establece un periodo de<strong>\u202f<\/strong><strong>seis meses<\/strong>\u202fa contar desde la publicaci\u00f3n de la Ley Crea y Crece -L 18\/2022- (29-9-2022) para que Gobierno desarrolle reglamentariamente los requisitos:<\/p>\n<ul>\n<li>\u202fT<strong>\u00e9cnicos<\/strong>\u202fy de informaci\u00f3n a incluir en la factura electr\u00f3nica a efectos de verificar la fecha de pago y obtener los periodos medios de pago.<\/li>\n<li>De\u202f<strong>interoperabilidad<\/strong>\u202f<strong>m\u00ednima<\/strong>\u202fentre los prestadores de soluciones tecnol\u00f3gicas de facturas electr\u00f3nicas<\/li>\n<li>De\u202f<strong>seguridad<\/strong>, control y estandarizaci\u00f3n de los dispositivos y sistemas inform\u00e1ticos que generen los documentos.<\/li>\n<\/ul>\n<p>Para la aplicaci\u00f3n de estas medidas, se establece un\u202f<strong>periodo transitorio<\/strong>\u202fpara las empresas que var\u00eda en funci\u00f3n del\u202f<strong>volumen de operaciones<\/strong>:<\/p>\n<ul>\n<li>Para los empresarios y profesionales cuya facturaci\u00f3n anual sea superior a 8 millones de euros, al a\u00f1o de aprobarse el desarrollo reglamentario.<\/li>\n<li>Para el resto de los empresarios y profesionales, estas medidas producir\u00e1n sus efectos a los 2 a\u00f1os de aprobarse el desarrollo reglamentario.<\/li>\n<\/ul>\n<p>Adem\u00e1s, la\u202f<strong>entrada en vigor<\/strong>\u202fde estas medidas queda supeditada a la obtenci\u00f3n de la\u202f<strong>excepci\u00f3n comunitaria<\/strong>\u202fen la posibilidad de utilizar papel en las facturas (Dir 2006\/112\/CE art.218). Y la necesidad de recabar autorizaci\u00f3n del receptor para el uso de la factura electr\u00f3nica (Dir 2006\/112\/CE art.232).<\/p>\n<p><em>* Circular ETL<\/em><\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--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%;\"><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-5\"><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\/63298#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=\"6.1.5\" \/><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 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-6\"><h3><span style=\"color: #000080;\">Nuestras \u00c1reas<\/span><\/h3>\n<\/div><ul style=\"--awb-iconcolor:var(--awb-color6);--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<div class=\"fusion-text fusion-text-1\">\n<p data-fontsize=\"26\" data-lineheight=\"31.46px\"><a href=\"https:\/\/www.escura.com\/es\/compliance-penal\/\">Compliance Penal<\/a><\/p>\n<\/div>\n<div class=\"fusion-text fusion-text-2\"><\/div>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><a href=\"https:\/\/www.escura.com\/es\/derecho-societario-mercantil\/\">Derecho Societario y Mercantil<\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><a href=\"https:\/\/www.escura.com\/es\/economico-fiscal\/\">Econ\u00f3mico Fiscal<\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><a href=\"https:\/\/www.escura.com\/es\/plan-de-igualdad\/\">Plan de Igualdad<\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><a href=\"https:\/\/www.escura.com\/es\/proteccion-de-datos\/\">Protecci\u00f3n de Datos<\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><a href=\"https:\/\/www.escura.com\/es\/recursos-humanos\/\">Recursos Humanos<\/a><\/p>\n<\/div><\/li><\/ul><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-7\"><h3><span style=\"color: #000080;\">Nuestras Oficinas<\/span><\/h3>\n<\/div><div class=\"fusion-text fusion-text-8\"><h4><a href=\"https:\/\/www.escura.com\/es\/abogados-barcelona\/\">\u2192 Abogados Barcelona\u00a0<\/a><\/h4>\n<h4><a href=\"https:\/\/www.escura.com\/es\/abogados-madrid\/\">\u2192 Abogados Madrid<\/a><\/h4>\n<h4><a href=\"https:\/\/www.escura.com\/es\/oficinas-calafell-vendrell\/\">\u2192 Abogados Tarragona<\/a><\/h4>\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-social-links fusion-social-links-1\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-box-border-top:0px;--awb-box-border-right:0px;--awb-box-border-bottom:0px;--awb-box-border-left:0px;--awb-icon-colors-hover:rgba(0,0,0,0.8);--awb-box-colors-hover:rgba(21,59,122,0.8);--awb-box-border-color:var(--awb-color3);--awb-box-border-color-hover:var(--awb-color4);\"><div class=\"fusion-social-networks boxed-icons color-type-custom\"><div class=\"fusion-social-networks-wrapper\"><a class=\"fusion-social-network-icon fusion-tooltip fusion-linkedin awb-icon-linkedin\" style=\"color:#ffffff;font-size:14px;width:14px;background-color:#153b7a;border-color:#153b7a;border-radius:3px;\" data-placement=\"top\" data-title=\"LinkedIn\" data-toggle=\"tooltip\" title=\"LinkedIn\" aria-label=\"linkedin\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.linkedin.com\/feed\/\"><\/a><a class=\"fusion-social-network-icon fusion-tooltip fusion-instagram awb-icon-instagram\" style=\"color:#ffffff;font-size:14px;width:14px;background-color:#153b7a;border-color:#153b7a;border-radius:3px;\" data-placement=\"top\" data-title=\"Instagram\" data-toggle=\"tooltip\" title=\"Instagram\" aria-label=\"instagram\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.instagram.com\/escura_abogados\/\"><\/a><a class=\"fusion-social-network-icon fusion-tooltip fusion-facebook awb-icon-facebook\" style=\"color:#ffffff;font-size:14px;width:14px;background-color:#153b7a;border-color:#153b7a;border-radius:3px;\" data-placement=\"top\" data-title=\"Facebook\" data-toggle=\"tooltip\" title=\"Facebook\" aria-label=\"facebook\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.facebook.com\/escura.abogados\/\"><\/a><a class=\"fusion-social-network-icon fusion-tooltip fusion-twitter awb-icon-twitter\" style=\"color:#ffffff;font-size:14px;width:14px;background-color:#153b7a;border-color:#153b7a;border-radius:3px;\" data-placement=\"top\" data-title=\"X\" data-toggle=\"tooltip\" title=\"X\" aria-label=\"twitter\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"#\"><\/a><\/div><\/div><\/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><\/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-background-color:#e5e5e5;--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-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-9\"><h3><a href=\"https:\/\/www.escura.com\/es\/economico-fiscal\/\"><span style=\"color: #000000;\">Consulta nuestra \u00e1rea <\/span><strong>de<\/strong><strong> Fiscal<\/strong><\/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":24395,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[954,958,64,578],"class_list":["post-63298","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-contable","tag-consultoria","tag-factura-electronica","tag-fiscal","tag-fiscalidad"],"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>Factura electr\u00f3nica obligatoria<\/title>\n<meta name=\"description\" content=\"La presente circular escrita por el equipo de profesionales de Escura, habla sobre Factura electr\u00f3nica obligatoria\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Factura electr\u00f3nica obligatoria\" \/>\n<meta property=\"og:description\" content=\"La presente circular escrita por el equipo de profesionales de Escura, habla sobre Factura electr\u00f3nica obligatoria\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria\/\" \/>\n<meta property=\"og:site_name\" content=\"Escura | Abogados y Economistas\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/escura.abogados\" \/>\n<meta property=\"article:published_time\" content=\"2024-04-25T08:52:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-25T09:49:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.escura.com\/wp-content\/uploads\/2019\/06\/CC0-370-min.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"667\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"adminbe\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@escura_abogados\" \/>\n<meta name=\"twitter:site\" content=\"@escura_abogados\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"adminbe\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/factura-electronica-obligatoria\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/factura-electronica-obligatoria\\\/\"},\"author\":{\"name\":\"adminbe\",\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/#\\\/schema\\\/person\\\/7a91eddf0c7dd9b28ddc69906b14e30e\"},\"headline\":\"Factura electr\u00f3nica obligatoria\",\"datePublished\":\"2024-04-25T08:52:11+00:00\",\"dateModified\":\"2024-04-25T09:49:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/factura-electronica-obligatoria\\\/\"},\"wordCount\":3792,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/factura-electronica-obligatoria\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.escura.com\\\/wp-content\\\/uploads\\\/2019\\\/06\\\/CC0-370-min.jpg\",\"keywords\":[\"consultor\u00eda\",\"Factura electr\u00f3nica\",\"fiscal\",\"fiscalidad\"],\"articleSection\":[\"Fiscal - Contable\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.escura.com\\\/es\\\/factura-electronica-obligatoria\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/factura-electronica-obligatoria\\\/\",\"url\":\"https:\\\/\\\/www.escura.com\\\/es\\\/factura-electronica-obligatoria\\\/\",\"name\":\"Factura electr\u00f3nica obligatoria\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/factura-electronica-obligatoria\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/factura-electronica-obligatoria\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.escura.com\\\/wp-content\\\/uploads\\\/2019\\\/06\\\/CC0-370-min.jpg\",\"datePublished\":\"2024-04-25T08:52:11+00:00\",\"dateModified\":\"2024-04-25T09:49:09+00:00\",\"description\":\"La presente circular escrita por el equipo de profesionales de Escura, habla sobre Factura electr\u00f3nica obligatoria\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/factura-electronica-obligatoria\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.escura.com\\\/es\\\/factura-electronica-obligatoria\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/factura-electronica-obligatoria\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.escura.com\\\/wp-content\\\/uploads\\\/2019\\\/06\\\/CC0-370-min.jpg\",\"contentUrl\":\"https:\\\/\\\/www.escura.com\\\/wp-content\\\/uploads\\\/2019\\\/06\\\/CC0-370-min.jpg\",\"width\":1000,\"height\":667},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/factura-electronica-obligatoria\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/www.escura.com\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Factura electr\u00f3nica obligatoria\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/www.escura.com\\\/es\\\/\",\"name\":\"Escura | Abogados y Economistas\",\"description\":\"Escura es uno de los despachos de abogados de mayor prestigio en Barcelona, Madrid y Tarragona\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.escura.com\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/#organization\",\"name\":\"Escura. Abogados y economistas\",\"url\":\"https:\\\/\\\/www.escura.com\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"\",\"contentUrl\":\"\",\"caption\":\"Escura. Abogados y economistas\"},\"image\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/escura.abogados\",\"https:\\\/\\\/x.com\\\/escura_abogados\",\"https:\\\/\\\/www.instagram.com\\\/escura_abogados\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/bufete-escura\",\"https:\\\/\\\/www.youtube.com\\\/user\\\/BufeteEscura\\\/videos\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/#\\\/schema\\\/person\\\/7a91eddf0c7dd9b28ddc69906b14e30e\",\"name\":\"adminbe\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/137bae7398ac3afb739b2fcea4266e889703e4bdaa4297b1c3b2d12cdf8f67a3?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/137bae7398ac3afb739b2fcea4266e889703e4bdaa4297b1c3b2d12cdf8f67a3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/137bae7398ac3afb739b2fcea4266e889703e4bdaa4297b1c3b2d12cdf8f67a3?s=96&d=mm&r=g\",\"caption\":\"adminbe\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Factura electr\u00f3nica obligatoria","description":"La presente circular escrita por el equipo de profesionales de Escura, habla sobre Factura electr\u00f3nica obligatoria","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria\/","og_locale":"es_ES","og_type":"article","og_title":"Factura electr\u00f3nica obligatoria","og_description":"La presente circular escrita por el equipo de profesionales de Escura, habla sobre Factura electr\u00f3nica obligatoria","og_url":"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria\/","og_site_name":"Escura | Abogados y Economistas","article_publisher":"https:\/\/www.facebook.com\/escura.abogados","article_published_time":"2024-04-25T08:52:11+00:00","article_modified_time":"2024-04-25T09:49:09+00:00","og_image":[{"width":1000,"height":667,"url":"https:\/\/www.escura.com\/wp-content\/uploads\/2019\/06\/CC0-370-min.jpg","type":"image\/jpeg"}],"author":"adminbe","twitter_card":"summary_large_image","twitter_creator":"@escura_abogados","twitter_site":"@escura_abogados","twitter_misc":{"Escrito por":"adminbe","Tiempo de lectura":"5 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria\/#article","isPartOf":{"@id":"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria\/"},"author":{"name":"adminbe","@id":"https:\/\/www.escura.com\/es\/#\/schema\/person\/7a91eddf0c7dd9b28ddc69906b14e30e"},"headline":"Factura electr\u00f3nica obligatoria","datePublished":"2024-04-25T08:52:11+00:00","dateModified":"2024-04-25T09:49:09+00:00","mainEntityOfPage":{"@id":"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria\/"},"wordCount":3792,"commentCount":0,"publisher":{"@id":"https:\/\/www.escura.com\/es\/#organization"},"image":{"@id":"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria\/#primaryimage"},"thumbnailUrl":"https:\/\/www.escura.com\/wp-content\/uploads\/2019\/06\/CC0-370-min.jpg","keywords":["consultor\u00eda","Factura electr\u00f3nica","fiscal","fiscalidad"],"articleSection":["Fiscal - Contable"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.escura.com\/es\/factura-electronica-obligatoria\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria\/","url":"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria\/","name":"Factura electr\u00f3nica obligatoria","isPartOf":{"@id":"https:\/\/www.escura.com\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria\/#primaryimage"},"image":{"@id":"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria\/#primaryimage"},"thumbnailUrl":"https:\/\/www.escura.com\/wp-content\/uploads\/2019\/06\/CC0-370-min.jpg","datePublished":"2024-04-25T08:52:11+00:00","dateModified":"2024-04-25T09:49:09+00:00","description":"La presente circular escrita por el equipo de profesionales de Escura, habla sobre Factura electr\u00f3nica obligatoria","breadcrumb":{"@id":"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.escura.com\/es\/factura-electronica-obligatoria\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria\/#primaryimage","url":"https:\/\/www.escura.com\/wp-content\/uploads\/2019\/06\/CC0-370-min.jpg","contentUrl":"https:\/\/www.escura.com\/wp-content\/uploads\/2019\/06\/CC0-370-min.jpg","width":1000,"height":667},{"@type":"BreadcrumbList","@id":"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.escura.com\/es\/"},{"@type":"ListItem","position":2,"name":"Factura electr\u00f3nica obligatoria"}]},{"@type":"WebSite","@id":"https:\/\/www.escura.com\/es\/#website","url":"https:\/\/www.escura.com\/es\/","name":"Escura | Abogados y Economistas","description":"Escura es uno de los despachos de abogados de mayor prestigio en Barcelona, Madrid y Tarragona","publisher":{"@id":"https:\/\/www.escura.com\/es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.escura.com\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.escura.com\/es\/#organization","name":"Escura. Abogados y economistas","url":"https:\/\/www.escura.com\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.escura.com\/es\/#\/schema\/logo\/image\/","url":"","contentUrl":"","caption":"Escura. Abogados y economistas"},"image":{"@id":"https:\/\/www.escura.com\/es\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/escura.abogados","https:\/\/x.com\/escura_abogados","https:\/\/www.instagram.com\/escura_abogados\/","https:\/\/www.linkedin.com\/company\/bufete-escura","https:\/\/www.youtube.com\/user\/BufeteEscura\/videos"]},{"@type":"Person","@id":"https:\/\/www.escura.com\/es\/#\/schema\/person\/7a91eddf0c7dd9b28ddc69906b14e30e","name":"adminbe","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/137bae7398ac3afb739b2fcea4266e889703e4bdaa4297b1c3b2d12cdf8f67a3?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/137bae7398ac3afb739b2fcea4266e889703e4bdaa4297b1c3b2d12cdf8f67a3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/137bae7398ac3afb739b2fcea4266e889703e4bdaa4297b1c3b2d12cdf8f67a3?s=96&d=mm&r=g","caption":"adminbe"}}]}},"_links":{"self":[{"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/posts\/63298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/comments?post=63298"}],"version-history":[{"count":7,"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/posts\/63298\/revisions"}],"predecessor-version":[{"id":63345,"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/posts\/63298\/revisions\/63345"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/media\/24395"}],"wp:attachment":[{"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/media?parent=63298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/categories?post=63298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/tags?post=63298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}