[{"data":1,"prerenderedAt":3362},["ShallowReactive",2],{"es-blog/factura-simplificada":3,"es-global-content":882,"es-article-global-content":2442,"es-blog-article-more-articles-4668b877-0b51-432a-8e0b-149cbe020955":2693,"es-blog-article-more-articles-329655894":3357},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":869,"full_slug":870,"sort_by_date":61,"position":871,"tag_list":872,"is_startpage":25,"parent_id":873,"meta_data":61,"group_id":874,"first_published_at":875,"release_id":61,"lang":67,"path":61,"alternates":876,"default_full_slug":877,"translated_slugs":878},"¿Qué es una factura simplificada? 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Dos pasiones que considero íntimamente ligadas y con una cosa en común: el deseo de aprender. Basado en París desde hace ya casi una década,y tras trabajar en una biblioteca internacional y una start-up, llegué a la redacción web como un paso natural.","text",[55],{"type":56,"attrs":57},"textStyle",{"color":58},"rgba(0, 0, 0, 0.9)","javier-barciela","es/blog/author/javier-barciela",null,-1110,[],176408854,"5c8f1041-5064-4aaa-a060-34cbf538183c","2023-06-23T14:34:04.572Z","es",[],"blog/author/javier-barciela",[71,73,75],{"path":69,"name":61,"lang":72,"published":61},"fr",{"path":69,"name":61,"lang":74,"published":61},"de",{"path":69,"name":61,"lang":67,"published":61},true,[78],{"name":79,"created_at":80,"published_at":6,"updated_at":81,"id":82,"uuid":83,"content":84,"slug":87,"full_slug":88,"sort_by_date":61,"position":89,"tag_list":90,"is_startpage":25,"parent_id":91,"meta_data":61,"group_id":92,"first_published_at":93,"release_id":61,"lang":67,"path":61,"alternates":94,"default_full_slug":95,"translated_slugs":96,"_stopResolving":76},"Facturas","2023-04-12T07:18:47.128Z","2026-03-12T10:47:54.356Z",290528753,"4668b877-0b51-432a-8e0b-149cbe020955",{"_uid":85,"name":79,"component":86},"a2c58a16-f495-475f-951f-05171468aae4","tag","facturas","es/blog/topic/facturas",-530,[],176456153,"af2726b3-27fb-42ea-8a1d-7ab712b95c87","2022-11-02T15:24:39.815Z",[],"blog/topic/facturas",[97,98,99],{"path":95,"name":61,"lang":72,"published":61},{"path":95,"name":61,"lang":74,"published":61},{"path":95,"name":61,"lang":67,"published":61},{"type":46,"content":101},[102,122,129,141,159,168,179,197,215,250,259,277,295,313,322,351,360,378,436,465,474,492,557,575,613,622,664,711,729,750],{"type":49,"content":103},[104,110,117],{"text":105,"type":53,"marks":106},"En el supermercado, el restaurante, la tienda de ropa… Quizás no lo sepas, pero todos los tickets que recibes en estos establecimientos son facturas. Concretamente, ",[107],{"type":56,"attrs":108},{"color":109},"rgb(0, 0, 0)",{"text":111,"type":53,"marks":112},"facturas simplificadas",[113,115],{"type":114},"bold",{"type":56,"attrs":116},{"color":109},{"text":118,"type":53,"marks":119},".",[120],{"type":56,"attrs":121},{"color":109},{"type":49,"content":123},[124],{"text":125,"type":53,"marks":126},"Como empresario, este tipo de facturas facilitan su emisión. Sin embargo, están sujetas a unos requisitos. Veamos qué es y cómo puedes usarla. ¡Y con Spendesk su gestión es pan comido!",[127],{"type":56,"attrs":128},{"color":61},{"type":130,"attrs":131,"content":133},"heading",{"level":132},2,[134],{"text":135,"type":53,"marks":136},"La factura simplificada, un documento contable justificativo para operaciones menores",[137,138],{"type":114},{"type":56,"attrs":139},{"color":140},"rgb(79, 129, 189)",{"type":49,"content":142},[143,148,154],{"text":144,"type":53,"marks":145},"Las facturas simplificadas tienen como objetivo ",[146],{"type":56,"attrs":147},{"color":109},{"text":149,"type":53,"marks":150},"facilitar las tareas administrativas",[151,152],{"type":114},{"type":56,"attrs":153},{"color":109},{"text":155,"type":53,"marks":156},". Sobre todo de los autónomos y pymes. Son facturas más fáciles de crear que una factura ordinaria y sustituyen a los tickets.",[157],{"type":56,"attrs":158},{"color":109},{"type":160,"attrs":161},"blok",{"id":162,"body":163},"ac853106-4f64-474c-81e1-e42dad303b3d",[164],{"_uid":165,"html":166,"component":167},"i-990f78d5-2e0e-412d-a9fd-47d8865beb17","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-108a08e6-3b66-44b9-930a-008ce5de457a\">\u003Cspan class=\"hs-cta-node hs-cta-108a08e6-3b66-44b9-930a-008ce5de457a\" id=\"hs-cta-108a08e6-3b66-44b9-930a-008ce5de457a\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/108a08e6-3b66-44b9-930a-008ce5de457a\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-108a08e6-3b66-44b9-930a-008ce5de457a\" style=\"border-width:0px;\" src=\"https://no-cache.hubspot.com/cta/default/2694209/108a08e6-3b66-44b9-930a-008ce5de457a.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, '108a08e6-3b66-44b9-930a-008ce5de457a', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":130,"attrs":169,"content":171},{"level":170},3,[172],{"text":173,"type":53,"marks":174},"La factura simplificada: definición y origen",[175,176],{"type":114},{"type":56,"attrs":177},{"color":178},"rgb(0, 176, 240)",{"type":49,"content":180},[181,186,192],{"text":182,"type":53,"marks":183},"Lo lleva en su propio nombre. La ",[184],{"type":56,"attrs":185},{"color":109},{"text":187,"type":53,"marks":188},"definición de factura simplificada",[189,190],{"type":114},{"type":56,"attrs":191},{"color":109},{"text":193,"type":53,"marks":194}," es fácil: son facturas que sólo contienen unos pocos datos obligatorios. Ni siquiera necesitan los datos del receptor o cliente. Así que son más simples que las facturas clásicas. Eso sí, este tipo de factura sólo sustituye a la factura tradicional en ciertos casos.",[195],{"type":56,"attrs":196},{"color":109},{"type":49,"content":198},[199,204,210],{"text":200,"type":53,"marks":201},"Debido a sus pocos datos obligatorios, las ",[202],{"type":56,"attrs":203},{"color":109},{"text":205,"type":53,"marks":206},"facturas simplificadas no son válidas para todas las operaciones",[207,208],{"type":114},{"type":56,"attrs":209},{"color":109},{"text":211,"type":53,"marks":212},". Como regla general, el importe no puede superar los 400 euros con el IVA incluido. También pueden usarse en operaciones de hasta 3000 euros en las que el anterior Reglamento permitía la emisión de tickets. Finalmente, un tercer uso: si se trata de facturas rectificativas.",[213],{"type":56,"attrs":214},{"color":109},{"type":49,"content":216},[217,222,234,239,245],{"text":218,"type":53,"marks":219},"La factura simplificada es un documento fiscal y contable justificativo. Se instauró con el nuevo ",[220],{"type":56,"attrs":221},{"color":109},{"text":223,"type":53,"marks":224},"Reglamento de Facturación",[225,229,232],{"type":226,"attrs":227},"link",{"href":228,"uuid":61,"anchor":61,"target":61,"linktype":33},"https://www.boe.es/buscar/act.php?id=BOE-A-2012-14696",{"type":56,"attrs":230},{"color":231},"rgb(0, 0, 255)",{"type":233},"underline",{"text":235,"type":53,"marks":236}," que entró en vigor en enero de 2013. En este decreto, la ",[237],{"type":56,"attrs":238},{"color":109},{"text":240,"type":53,"marks":241},"factura simplificada sustituye legalmente al ticket",[242,243],{"type":114},{"type":56,"attrs":244},{"color":109},{"text":246,"type":53,"marks":247}," de compra, que dejó de tener validez fiscal. ¡Aunque el nombre se mantuvo y seguimos hablando de tickets cuando ahora son facturas! ",[248],{"type":56,"attrs":249},{"color":109},{"type":130,"attrs":251,"content":252},{"level":170},[253],{"text":254,"type":53,"marks":255},"Diferencias entre la factura clásica ordinaria y la factura simplificada",[256,257],{"type":114},{"type":56,"attrs":258},{"color":178},{"type":49,"content":260},[261,266,272],{"text":262,"type":53,"marks":263},"Estamos de acuerdo: ambos tipos de factura son documentos legales para justificar una operación económica ante Hacienda. Pero también hay ",[264],{"type":56,"attrs":265},{"color":109},{"text":267,"type":53,"marks":268},"diferencias entre la factura ordinaria y la factura simplificada",[269,270],{"type":114},{"type":56,"attrs":271},{"color":109},{"text":273,"type":53,"marks":274},". Básicamente, dos: en su contenido y en su uso. ",[275],{"type":56,"attrs":276},{"color":109},{"type":49,"content":278},[279,284,290],{"text":280,"type":53,"marks":281},"Ya hemos visto cuándo emitir una factura simplificada. El límite del importe es 400 euros o, para unas operaciones muy específicas, los 3000 euros. También si se trata de una factura rectificativa. Por su parte, la ",[282],{"type":56,"attrs":283},{"color":109},{"text":285,"type":53,"marks":286},"factura ordinaria puede emitirse siempre",[287,288],{"type":114},{"type":56,"attrs":289},{"color":109},{"text":291,"type":53,"marks":292},", sin límite de importe.",[293],{"type":56,"attrs":294},{"color":109},{"type":49,"content":296},[297,302,308],{"text":298,"type":53,"marks":299},"La otra gran diferencia es el contenido. En una factura simplificada los datos necesarios que hay que indicar son menos que en una factura ordinaria. Solo ",[300],{"type":56,"attrs":301},{"color":109},{"text":303,"type":53,"marks":304},"contiene los datos del emisor y pueden desglosar el IVA",[305,306],{"type":114},{"type":56,"attrs":307},{"color":109},{"text":309,"type":53,"marks":310}," o no hacerlo. Una factura ordinaria debe reseñar más información, como los datos fiscales del emisor y el cliente y, el tipo de IVA, entre otros.",[311],{"type":56,"attrs":312},{"color":109},{"type":130,"attrs":314,"content":315},{"level":132},[316],{"text":317,"type":53,"marks":318},"¿Cuáles son los datos y requisitos para la emisión de una factura simplificada?",[319,320],{"type":114},{"type":56,"attrs":321},{"color":140},{"type":49,"content":323},[324,329,335,340,346],{"text":325,"type":53,"marks":326},"Las facturas simplificadas deben tener un importe máximo. Los datos, por su parte, son mínimos pero obligatorios. Veamos más de cerca cuáles son los ",[327],{"type":56,"attrs":328},{"color":109},{"text":330,"type":53,"marks":331},"requisitos de una factura simplificada ",[332,333],{"type":114},{"type":56,"attrs":334},{"color":109},{"text":336,"type":53,"marks":337},"para que tenga",[338],{"type":56,"attrs":339},{"color":109},{"text":341,"type":53,"marks":342}," validez fiscal",[343,344],{"type":114},{"type":56,"attrs":345},{"color":109},{"text":347,"type":53,"marks":348}," para la contabilidad de tu empresa.",[349],{"type":56,"attrs":350},{"color":109},{"type":130,"attrs":352,"content":353},{"level":170},[354],{"text":355,"type":53,"marks":356},"Los datos obligatorios que incluir en una factura simplificada",[357,358],{"type":114},{"type":56,"attrs":359},{"color":178},{"type":49,"content":361},[362,367,373],{"text":363,"type":53,"marks":364},"No son muchos y es esto una de las cosas que la hace atractiva para autónomos y pymes. Los procesos de facturación se simplifican. Pero hay datos que no pueden faltar en la ",[365],{"type":56,"attrs":366},{"color":109},{"text":368,"type":53,"marks":369},"plantilla de una factura simplificada",[370,371],{"type":114},{"type":56,"attrs":372},{"color":109},{"text":374,"type":53,"marks":375},": ",[376],{"type":56,"attrs":377},{"color":109},{"type":379,"content":380},"bullet_list",[381,391,400,409,418,427],{"type":382,"content":383},"list_item",[384],{"type":49,"content":385},[386],{"text":387,"type":53,"marks":388},"La fecha de la operación;",[389],{"type":56,"attrs":390},{"color":109},{"type":382,"content":392},[393],{"type":49,"content":394},[395],{"text":396,"type":53,"marks":397},"el número de la factura;",[398],{"type":56,"attrs":399},{"color":109},{"type":382,"content":401},[402],{"type":49,"content":403},[404],{"text":405,"type":53,"marks":406},"los datos del emisor, la empresa que vende, es decir, el NIF y el nombre de la empresa;",[407],{"type":56,"attrs":408},{"color":109},{"type":382,"content":410},[411],{"type":49,"content":412},[413],{"text":414,"type":53,"marks":415},"la identificación del bien o servicio prestado;",[416],{"type":56,"attrs":417},{"color":109},{"type":382,"content":419},[420],{"type":49,"content":421},[422],{"text":423,"type":53,"marks":424},"el tipo impositivo;",[425],{"type":56,"attrs":426},{"color":109},{"type":382,"content":428},[429],{"type":49,"content":430},[431],{"text":432,"type":53,"marks":433},"y el importe total de la factura, con la expresión “IVA incluido” opcionalmente.",[434],{"type":56,"attrs":435},{"color":109},{"type":49,"content":437},[438,443,449,454,460],{"text":439,"type":53,"marks":440},"Los datos del destinatario o cliente no son obligatorios. Sin embargo, éste puede pedir que se incluyan para cumplir con sus obligaciones fiscales. Cuando se trate una ",[441],{"type":56,"attrs":442},{"color":109},{"text":444,"type":53,"marks":445},"factura rectificativa",[446,447],{"type":114},{"type":56,"attrs":448},{"color":109},{"text":450,"type":53,"marks":451},", hay que señalar los nuevos datos de forma expresa y qué primera factura rectifica. Finalmente, para ",[452],{"type":56,"attrs":453},{"color":109},{"text":455,"type":53,"marks":456},"recuperar el IVA con una factura simplificada",[457,458],{"type":114},{"type":56,"attrs":459},{"color":109},{"text":461,"type":53,"marks":462}," el emisor debe incluir también el NIF del destinatario y el desglose del IVA.",[463],{"type":56,"attrs":464},{"color":109},{"type":130,"attrs":466,"content":467},{"level":170},[468],{"text":469,"type":53,"marks":470},"Las excepciones, e imposibilidades, del importe mínimo para las facturas simplificadas",[471,472],{"type":114},{"type":56,"attrs":473},{"color":178},{"type":49,"content":475},[476,481,487],{"text":477,"type":53,"marks":478},"Ya lo tienes más que claro. Para poder emitir una factura simplificada el importe total no puede superar los 400 € con el IVA incluido. O bien debe ser una factura rectificativa. El tercer supuesto son facturas que no superen los 3.000 € y que estaban permitidas en el anterior Reglamento de facturación RD 1496/2003. Concretamente, estas son las ",[479],{"type":56,"attrs":480},{"color":109},{"text":482,"type":53,"marks":483},"principales operaciones excepcionales permitidas",[484,485],{"type":114},{"type":56,"attrs":486},{"color":109},{"text":488,"type":53,"marks":489},":",[490],{"type":56,"attrs":491},{"color":109},{"type":379,"content":493},[494,503,512,521,530,539,548],{"type":382,"content":495},[496],{"type":49,"content":497},[498],{"text":499,"type":53,"marks":500},"Ventas al por menor.",[501],{"type":56,"attrs":502},{"color":109},{"type":382,"content":504},[505],{"type":49,"content":506},[507],{"text":508,"type":53,"marks":509},"Ventas o servicios a domicilio del consumidor.",[510],{"type":56,"attrs":511},{"color":109},{"type":382,"content":513},[514],{"type":49,"content":515},[516],{"text":517,"type":53,"marks":518},"Transporte de personas y sus equipajes, y venta o servicios de ambulancia.",[519],{"type":56,"attrs":520},{"color":109},{"type":382,"content":522},[523],{"type":49,"content":524},[525],{"text":526,"type":53,"marks":527},"Servicios de hostelería y restauración, salas de baile y discotecas.",[528],{"type":56,"attrs":529},{"color":109},{"type":382,"content":531},[532],{"type":49,"content":533},[534],{"text":535,"type":53,"marks":536},"Servicios de peluquerías, institutos de belleza, tintorerías y lavanderías.",[537],{"type":56,"attrs":538},{"color":109},{"type":382,"content":540},[541],{"type":49,"content":542},[543],{"text":544,"type":53,"marks":545},"Utilización de instalaciones deportivas, aparcamiento de vehículos y autopistas de peaje.",[546],{"type":56,"attrs":547},{"color":109},{"type":382,"content":549},[550],{"type":49,"content":551},[552],{"text":553,"type":53,"marks":554},"Revelado y servicios fotográficos y alquiler de películas.",[555],{"type":56,"attrs":556},{"color":109},{"type":49,"content":558},[559,564,570],{"text":560,"type":53,"marks":561},"Pero también hay operaciones en las que está ",[562],{"type":56,"attrs":563},{"color":109},{"text":565,"type":53,"marks":566},"prohibido emitir una factura simplificada",[567,568],{"type":114},{"type":56,"attrs":569},{"color":109},{"text":571,"type":53,"marks":572},". Aunque entren dentro de los supuestos anteriores, es imposible usar una factura así en estos casos:",[573],{"type":56,"attrs":574},{"color":109},{"type":379,"content":576},[577,586,595,604],{"type":382,"content":578},[579],{"type":49,"content":580},[581],{"text":582,"type":53,"marks":583},"Si son ventas a distancia.",[584],{"type":56,"attrs":585},{"color":109},{"type":382,"content":587},[588],{"type":49,"content":589},[590],{"text":591,"type":53,"marks":592},"Entregas intracomunitarias de bienes, a clientes que estén dentro de la Unión Europea.",[593],{"type":56,"attrs":594},{"color":109},{"type":382,"content":596},[597],{"type":49,"content":598},[599],{"text":600,"type":53,"marks":601},"Las operaciones se realicen fuera de la Unión Europea o en todo caso, fuera del territorio de aplicación de los tipos impositivos. ",[602],{"type":56,"attrs":603},{"color":109},{"type":382,"content":605},[606],{"type":49,"content":607},[608],{"text":609,"type":53,"marks":610},"Operaciones en las que haya una inversión del sujeto pasivo.",[611],{"type":56,"attrs":612},{"color":109},{"type":130,"attrs":614,"content":615},{"level":132},[616],{"text":617,"type":53,"marks":618},"Cobrar y pagar facturas más rápido con Spendesk",[619,620],{"type":114},{"type":56,"attrs":621},{"color":140},{"type":49,"content":623},[624,629,635,653,659],{"text":625,"type":53,"marks":626},"Las facturas simplificadas facilitan el trabajo de los equipos contables. El tiempo para la emisión y la gestión de las facturas entrantes y salientes se reduce. 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