{"id":548,"date":"2022-05-12T13:16:00","date_gmt":"2022-05-12T11:16:00","guid":{"rendered":"https:\/\/questionna.com\/2022\/05\/12\/la-direccion-general-de-tributos-aclara-que-se-entiende-por-factura-electronica\/"},"modified":"2022-05-12T13:16:00","modified_gmt":"2022-05-12T11:16:00","slug":"la-direccion-general-de-tributos-aclara-que-se-entiende-por-factura-electronica","status":"publish","type":"post","link":"https:\/\/questionna.com\/en\/blog\/la-direccion-general-de-tributos-aclara-que-se-entiende-por-factura-electronica\/","title":{"rendered":"La Direcci\u00f3n General de Tributos aclara qu\u00e9 se entiende por factura electr\u00f3nica."},"content":{"rendered":"<p>Tras la <a href=\"https:\/\/www.questionna.com\/novedades-en-la-facturacion-para-autonomos\/\">exigencia impuesta a los aut\u00f3nomos de utilizar facturas electr\u00f3nicas<\/a>, se suscit\u00f3 controversia sobre qu\u00e9 se entend\u00eda por factura electr\u00f3nica. Recientemente se realiz\u00f3 consulta vinculante a la DGT por parte de un aut\u00f3nomo. Esta persona facturaba en papel con doble copia y posteriormente introduc\u00eda la informaci\u00f3n de las facturas en un fichero electr\u00f3nico que enviaba por correo electr\u00f3nico a su destinatario. Es muy frecuente que las facturas no se emitan exclusivamente en formato electr\u00f3nico. Por el contrario, sigue siendo habitual generar facturas tanto en soporte digital como f\u00edsico de forma simult\u00e1nea. Es sobre este punto en concreto sobre el que se pronuncia la DGT, en su reciente consulta vinculante.<\/p>\n<p>La DGT ha contestado emitiendo una consulta vinculante con la que aclara qu\u00e9 debe ser considerado una <strong>factura electr\u00f3nica<\/strong>. Seg\u00fan ha establecido la DGT,<\/p>\n<blockquote><p>\u201cuna\u00a0<strong>factura expedida y recibida en formato electr\u00f3nico<\/strong>\u00a0tendr\u00e1 la consideraci\u00f3n de factura electr\u00f3nica, aunque hubiera sido emitida originalmente en papel y posteriormente digitalizada\u201d. Sin embargo, para Hacienda\u00a0<strong>no es factura electr\u00f3nica<\/strong>\u00a0aquella que \u201chabiendo sido emitidas y expedidas en papel, sean recibidas en este mismo formato por los destinatarios\u201d.<\/p><\/blockquote>\n<p>Dejamos enlace directo a la resoluci\u00f3n vinculante, que podr\u00e1s leer<a href=\"https:\/\/www.iberley.es\/resoluciones\/resolucion-vinculante-dgt-v0666-22-28-03-2022-1538573\"> aqu\u00ed<\/a><\/p>\n<p>En conclusi\u00f3n, y a modo de resumen, parece que la consideraci\u00f3n como factura electr\u00f3nica de una factura escaneada en formato f\u00edsico <strong>depender\u00e1 de si este escaneo o digitalizaci\u00f3n es realizado por el emisor o por el receptor<\/strong>\u00a0de la misma.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tras la exigencia impuesta a los aut\u00f3nomos de utilizar facturas electr\u00f3nicas, se suscit\u00f3 controversia sobre qu\u00e9 se entend\u00eda por factura electr\u00f3nica. Recientemente se realiz\u00f3 consulta vinculante a la DGT por parte de un aut\u00f3nomo. Esta persona facturaba en papel con doble copia y posteriormente introduc\u00eda la informaci\u00f3n de las facturas en un fichero electr\u00f3nico que [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[115],"tags":[9,58,10,44,13,15,16,72,119],"class_list":["post-548","post","type-post","status-publish","format-standard","hentry","category-newsletter","tag-abogado","tag-abogado-del-entretenimiento","tag-abogados","tag-derecho","tag-derecho-del-entretenimiento","tag-entertainment-law","tag-entretenimiento","tag-fiscalidad","tag-hacienda"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La Direcci\u00f3n General de Tributos aclara qu\u00e9 se entiende por factura electr\u00f3nica. - Questionna<\/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:\/\/questionna.com\/blog\/la-direccion-general-de-tributos-aclara-que-se-entiende-por-factura-electronica\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La Direcci\u00f3n General de Tributos aclara qu\u00e9 se entiende por factura electr\u00f3nica. - Questionna\" \/>\n<meta property=\"og:description\" content=\"Tras la exigencia impuesta a los aut\u00f3nomos de utilizar facturas electr\u00f3nicas, se suscit\u00f3 controversia sobre qu\u00e9 se entend\u00eda por factura electr\u00f3nica. 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