{"id":77492,"date":"2025-03-21T14:35:36","date_gmt":"2025-03-21T13:35:36","guid":{"rendered":"https:\/\/www.escura.com\/?p=77492"},"modified":"2025-03-21T16:15:32","modified_gmt":"2025-03-21T15:15:32","slug":"proyecto-real-decreto-factura-electronica","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/proyecto-real-decreto-factura-electronica\/","title":{"rendered":"Proyecto de RD por el que se establece el r\u00e9gimen jur\u00eddico de la factura electr\u00f3nica"},"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\/2025\/03\/31-Proyecto-RD-regimen-juridico-factura-electronica.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\">Proyecto de Real Decreto por el que se establece el r\u00e9gimen jur\u00eddico aplicable a la factura electr\u00f3nica<\/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\"><p>La Ley Crea y Crece (L.18\/22) establece en su art\u00edculo 12 que todos los empresarios y profesionales deber\u00e1n, remitir y recibir facturas electr\u00f3nicas en sus relaciones comerciales con otros empresarios y profesionales.<\/p>\n<p><strong>La entrada en vigor de la factura electr\u00f3nica est\u00e1 pendiente de desarrollo reglamentario. <\/strong><\/p>\n<p>El Ministerio de Econom\u00eda, Comercio y Empresa ha publicado varios borradores en relaci\u00f3n con el desarrollo reglamentario de la Ley, a partir de cuya aprobaci\u00f3n empezar\u00e1n a contar los plazos para su entrada en vigor.<\/p>\n<p>Recordamos que:<\/p>\n<p>\u25aa Empresas con facturaci\u00f3n superior a 8 millones de euros.<\/p>\n<p>Plazo de adaptaci\u00f3n: un a\u00f1o desde la <strong>publicaci\u00f3n del reglamento<\/strong> de la Ley Crea y Crece para implementar la facturaci\u00f3n electr\u00f3nica. Ejemplo: si el reglamento se publica en 2025 la obligaci\u00f3n ser\u00e1 efectiva en 2026.<\/p>\n<p>\u25aa Resto de empresas con una facturaci\u00f3n inferior a 8millones de euros.<\/p>\n<p>Plazo de adaptaci\u00f3n: estas empresas disponen de dos a\u00f1os desde la publicaci\u00f3n del reglamento para adaptarse a la obligaci\u00f3n de usar la factura electr\u00f3nica. Ejemplo: si se publicase en 2025 la obligaci\u00f3n entrar\u00eda en vigor en 2027.<\/p>\n<p>Ahora el Ministerio ha publicado un nuevo borrador, que por su transcendencia publicamos para su general conocimiento. <a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/03\/ECO_Pol_AP2_RD_factura_electronica.pdf\">Consultar borrador RD<\/a><\/p>\n<p>Desde <strong>Escura<\/strong> hemos ido informando en relaci\u00f3n con la factura electr\u00f3nica, habiendo creado un espacio dedicado en nuestra p\u00e1gina web donde podr\u00e1 encontrar todas las novedades que van public\u00e1ndose en relaci\u00f3n con este tema. <a href=\"https:\/\/www.escura.com\/es\/facturacion-electronica\/\">M\u00e1s informaci\u00f3n<\/a><\/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\" 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