{"id":4522,"date":"2024-05-02T00:00:00","date_gmt":"2024-05-02T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/facturas-simplificadas\/"},"modified":"2024-05-02T00:00:00","modified_gmt":"2024-05-02T00:00:00","slug":"facturas-simplificadas","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/facturas-simplificadas\/","title":{"rendered":"Facturas simplificadas"},"content":{"rendered":"<p>Para ser v\u00e1lidas, las facturas deben contener un n\u00famero que las identifique, la fecha de expedici\u00f3n (y la de la operaci\u00f3n, si son distintas), la descripci\u00f3n de la operaci\u00f3n, los datos fiscales de emisor y destinatario (NIF, nombre y domicilio), la base y el tipo de IVA y la cuota resultante. No obstante, en ciertos supuestos pueden emitirse facturas simplificadas, con menos datos.\u00a0Esto es posible en los siguientes casos:<\/p>\n<ul>\n<li>Facturas cuyo importe\u00a0no supere los 400 euros,\u00a0IVA incluido.<\/li>\n<\/ul>\n<ul>\n<li>Facturas rectificativas,\u00a0con independencia de su importe (la factura previa \u2013la rectificada\u2013 ya contiene los datos legales).<\/li>\n<\/ul>\n<ul>\n<li>En\u00a0ciertas actividades\u00a0previstas por la ley (principalmente\u00a0dirigidas a consumidores finales, como ventas al por menor, transporte de viajeros, hosteler\u00eda&#8230;), cuando el importe de la factura\u00a0no exceda de 3.000 euros,\u00a0IVA incluido.<\/li>\n<\/ul>\n<p>Las facturas simplificadas deben incluir su n\u00famero, el NIF y la denominaci\u00f3n del emisor, el tipo de IVA aplicado (o la expresi\u00f3n \u201cIVA incluido\u201d), la contraprestaci\u00f3n total, la fecha de expedici\u00f3n y la identificaci\u00f3n de los bienes entregados o los servicios prestados.\u00a0<\/p>\n<p>Al no contener datos del destinatario,\u00a0estas facturas no dan derecho a deducir el IVA soportado.\u00a0No obstante, dicha deducci\u00f3n s\u00ed es posible si a dichas facturas se les a\u00f1ade el\u00a0NIF del destinatario y su domicilio (no es necesario incluir el nombre de \u00e9ste o su denominaci\u00f3n social) y la\u00a0cuota de IVA\u00a0repercutido consignada de forma separada (no es v\u00e1lida la menci\u00f3n \u201cIVA incluido\u201d).<\/p>\n<p>\u00a0<\/p>\n<p> Existen algunas excepciones a estas reglas b\u00e1sicas. Nuestros profesionales le orientar\u00e1n sobre cu\u00e1ndo puede emitir este tipo de facturas.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Para ser v&aacute;lidas, las facturas deben contener un n&uacute;mero que las identifique, la fecha de expedici&oacute;n (y la de la operaci&oacute;n, si son distintas), la descripci&oacute;n de la operaci&oacute;n, los datos fiscales de emisor y destinatario (NIF, nombre y domicilio), la base y el tipo de IVA y la cuota resultante. No obstante, en ciertos [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4523,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[72],"tags":[],"class_list":["post-4522","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-es"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Facturas simplificadas | Contem Assessors<\/title>\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.contem.es\/es\/facturas-simplificadas\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Facturas simplificadas | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Para ser v&aacute;lidas, las facturas deben contener un n&uacute;mero que las identifique, la fecha de expedici&oacute;n (y la de la operaci&oacute;n, si son distintas), la descripci&oacute;n de la operaci&oacute;n, los datos fiscales de emisor y destinatario (NIF, nombre y domicilio), la base y el tipo de IVA y la cuota resultante. 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