{"id":5527,"date":"2024-12-11T00:00:00","date_gmt":"2024-12-11T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/operaciones-a-final-de-ano\/"},"modified":"2024-12-11T00:00:00","modified_gmt":"2024-12-11T00:00:00","slug":"operaciones-a-final-de-ano","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/operaciones-a-final-de-ano\/","title":{"rendered":"Operaciones a final de a\u00f1o"},"content":{"rendered":"<p>En las operaciones cercanas a final de a\u00f1o, es posible que el proveedor emita la factura en enero del a\u00f1o siguiente. Pues bien, recuerde que, independientemente de la fecha de la factura, deber\u00e1 contabilizar dicha operaci\u00f3n <i>en el ejercicio en el que se haya producido la entrega<\/i>.<\/p>\n<p>Si se trata de servicios puntuales y de corta duraci\u00f3n, el tratamiento es el mismo que en las entregas de bienes: el gasto se ha de contabilizar\u00a0<i>en el momento en el que se ha producido el servicio,<\/i>\u00a0con independencia de la fecha de emisi\u00f3n de la factura correspondiente.<\/p>\n<p>Respecto a los servicios que se prestan de forma continuada (\u201cde tracto sucesivo\u201d),\u00a0el proveedor debe emitir sus facturas en la fecha en la que sea exigible cada pago. Y respecto a la contabilizaci\u00f3n:<\/p>\n<ul>\n<li>Tambi\u00e9n debe imputar los gastos al ejercicio en que se hayan producido, <i>independientemente de cu\u00e1ndo sea exigible el pago y de cu\u00e1ndo se emita la factura.<\/i>\u00a0<\/li>\n<\/ul>\n<ul>\n<li>Por ejemplo, si su asesor fiscal le factura la cuota de diciembre de 2024 durante el mes de enero, su empresa igualmente puede contabilizar el gasto dentro del 2024 (con contrapartida en una cuenta de \u201cfacturas pendientes de recibir\u201d).<\/li>\n<\/ul>\n<p>Algunos servicios de duraci\u00f3n limitada tambi\u00e9n tienen un tratamiento como el anterior. Por ejemplo, los gastos de la auditor\u00eda anual son imputables al ejercicio auditado, con independencia de que se facturen en el ejercicio siguiente.<\/p>\n<p>Asimismo, tambi\u00e9n deber\u00e1 contabilizar los intereses que se hayan devengado por deudas de su empresa y que todav\u00eda no se hayan pagado (no espere a contabilizar el gasto hasta el momento de su pago).\u00a0<\/p>\n<p>\u00a0<\/p>\n<p> Preste atenci\u00f3n en cuanto a las operaciones a final de a\u00f1o y a aqu\u00e9llas que se van a facturar en 2025 pero que pueden imputarse a 2024. Nuestros profesionales pueden ayudarle en esta tarea.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En las operaciones cercanas a final de a&ntilde;o, es posible que el proveedor emita la factura en enero del a&ntilde;o siguiente. Pues bien, recuerde que, independientemente de la fecha de la factura, deber&aacute; contabilizar dicha operaci&oacute;n en el ejercicio en el que se haya producido la entrega. Si se trata de servicios puntuales y de [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5528,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-5527","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Operaciones a final de a\u00f1o | 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\/operaciones-a-final-de-ano\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Operaciones a final de a\u00f1o | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"En las operaciones cercanas a final de a&ntilde;o, es posible que el proveedor emita la factura en enero del a&ntilde;o siguiente. 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