{"id":210232,"date":"2026-10-15T13:17:27","date_gmt":"2026-10-15T12:17:27","guid":{"rendered":"https:\/\/helloproject.es\/vigilancia\/ley-de-facturacion-electronica-cuando-entra-en-vigor-y-a-quien-obliga\/"},"modified":"2026-10-15T13:17:27","modified_gmt":"2026-10-15T12:17:27","slug":"ley-de-facturacion-electronica-cuando-entra-en-vigor-y-a-quien-obliga","status":"publish","type":"post","link":"https:\/\/helloproject.es\/vigilancia\/ley-de-facturacion-electronica-cuando-entra-en-vigor-y-a-quien-obliga\/","title":{"rendered":"Ley de Facturaci\u00f3n Electr\u00f3nica: cu\u00e1ndo entra en vigor y a qui\u00e9n obliga"},"content":{"rendered":"<section class=\"wp-block-breadcrumbs wp-block layout--spacing-xxxs-top layout--spacing-xxxs-bottom bg--light-blue\">\n<div class=\"wp-block-breadcrumbs__container\">\n<nav class=\"wp-block-breadcrumbs__nav\" aria-label=\"Breadcrumb\">\n<\/nav><nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\">\n<p><span class=\"last btn btn--tertiary\">Home<\/span><\/p>\n<\/nav>\n<\/div>\n<\/section>\n<section class=\"wp-block-banner wp-block wp-block-banner--no-additional-content layout--spacing-xxl-top layout--spacing-xxl-bottom bg--dark-gradient wp-block-banner--dark bg--dark\">\n<div class=\"wp-block-banner__container\">\n<div class=\"wp-component-content wp-component-content--dark wp-block-banner__content\">\n<div class=\"wp-component-content__inner\">\n<h1 class=\"wp-component-heading text--h2 wp-component-content__title\">\n    Ley de Facturaci\u00f3n Electr\u00f3nica: cu\u00e1ndo entra en vigor y a qui\u00e9n obliga<\/h1>\n<\/div>\n<div class=\"wp-component-content__buttons\">\n            <a class=\"btn btn--primary btn--dark\" href=\"https:\/\/www.ayming.es\/advisory-compliance-fiscal\/\">Contacta con nuestros expertos en fiscalidad<\/a>        <\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-insight-intro wp-block layout--spacing-xxl-top layout--spacing-xxl-bottom bg--white\">\n<div class=\"wp-block-insight-intro__container fade-in\">\n<div class=\"wp-block-insight-intro__image\">\n                <img fetchpriority=\"high\" decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/proyecto-reglamento-facturacion-electronica-532x470.jpg\" class=\"attachment-1-1-default size-1-1-default\" alt=\"\" \/>            <\/div>\n<div class=\"wp-block-insight-intro__content\">\n<p class=\"wp-block-insight-intro__content-title\">\n                        Autores                    <\/p>\n<div class=\"wp-component-author wp-block-insight-intro__author\">\n<div class=\"wp-component-author__image\">\n        <img decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/sonia-alvarez-directora-fiscal-ayming-532x532.jpg\" class=\"attachment-1-1-default size-1-1-default\" alt=\"sonia-alvarez-directora-fiscal-ayming\" \/>    <\/div>\n<div class=\"wp-component-author__content\">\n                    <a href=\"https:\/\/www.ayming.es\/equipo\/sonia-alvarez\/\" class=\"wp-component-author__title btn btn--tertiary\"><br \/>\n                Sonia \u00c1lvarez\n<p>                        <\/p><\/a>\n<p class=\"wp-component-author__job-title\">Directora de Advisory &amp; Compliance Fiscal e Impuestos Locales<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-text-block wp-block wp-block-text-block--reduced-width layout--none-top layout--spacing-s-bottom bg--white\">\n<div class=\"wp-block-text-block__container wysiwyg fade-in\">\n<p class=\"intro-text\">La facturaci\u00f3n electr\u00f3nica obligatoria entre empresas y profesionales en Espa\u00f1a entra en su fase definitiva tras la publicaci\u00f3n oficial en el BOE del <b data-path-to-node=\"3,1,1,0\" data-index-in-node=\"224\">Real Decreto 238\/2026<\/b> (por el que se aprueba el Reglamento de Facturaci\u00f3n Electr\u00f3nica) y de la <b data-path-to-node=\"3,1,1,0\" data-index-in-node=\"319\">Orden HAC\/1028\/2026<\/b> (que regula la Soluci\u00f3n P\u00fablica de Facturaci\u00f3n Electr\u00f3nica gestionada por la Agencia Tributaria). Con este desarrollo reglamentario completado, se inician oficialmente los plazos de adaptaci\u00f3n obligatorios para todo el tejido empresarial y profesional.<\/p>\n<h2>\u00bfQu\u00e9 es la Ley de Facturaci\u00f3n Electr\u00f3nica?<\/h2>\n<p>Este \u00faltimo acontecimiento se suma a la l\u00ednea de desarrollo de la facturaci\u00f3n electr\u00f3nica, que se inici\u00f3 en marzo de 2023, con la presentaci\u00f3n de la primera consulta previa sobre el reglamento de la facturaci\u00f3n electr\u00f3nica obligatoria en Espa\u00f1a.<\/p>\n<p>El objetivo era averiguar y recabar la opini\u00f3n de los ciudadanos, organizaciones y principales asociaciones implicadas, planteando cuestiones que versaban sobre los problemas a solucionar, necesidades y oportunidades de su aprobaci\u00f3n, los objetivos a perseguir y posibles soluciones alternativas.<\/p>\n<p>En Ayming ya tratamos los aspectos esenciales en el art\u00edculo sobre la <a href=\"https:\/\/www.ayming.es\/insights-y-noticias\/noticias\/ley-crea-y-crece-facturacion-electronica\/\">Ley Crea y Crece<\/a>, indicando que la facturaci\u00f3n electr\u00f3nica ser\u00eda obligatoria entre empresarios y profesionales.<\/p>\n<p>Con la conformidad mostrada por parte de la Comisi\u00f3n Europea sobre este segundo Proyecto de Real Decreto, no solo se acerca la aprobaci\u00f3n definitiva de la facturaci\u00f3n electr\u00f3nica, sino que tambi\u00e9n se ultima el inicio de los plazos, a la espera de su publicaci\u00f3n en el BOE. A la par que se introducen importantes novedades que deben conocer los empresarios y profesionales espa\u00f1oles.<\/p>\n<h3>\u00bfCu\u00e1ndo entra en vigor?<\/h3>\n<p>La entrada en vigor de las obligaciones que conlleva la nueva normativa en materia de facturaci\u00f3n electr\u00f3nica depender\u00e1 del volumen de facturaci\u00f3n que el empresario o profesional tenga en el a\u00f1o anterior a su entrada en vigor, esto es:<\/p>\n<ul>\n<li><strong>Para aquellos empresarios o profesionales con INCN <span>superiores a 8 millones de euros<\/span>,<\/strong> las obligaciones derivadas de la facturaci\u00f3n electr\u00f3nica se desplegar\u00e1n a los 12 meses desde la publicaci\u00f3n del Real Decreto.<\/li>\n<li><strong>Para aquellos empresarios o profesionales con INCN <span>inferiores a 8 millones de euros<\/span>,<\/strong> las obligaciones derivadas de la facturaci\u00f3n electr\u00f3nica ser\u00e1n exigibles a los 24 meses desde la publicaci\u00f3n del Real Decreto.<\/li>\n<\/ul>\n<p>Asimismo, conviene resaltar que en los 12 meses que transcurrir\u00e1n entre la aplicaci\u00f3n de la facturaci\u00f3n electr\u00f3nica obligatoria de los empresarios y profesionales con ingresos superiores a 8 millones de euros y los empresarios y profesionales que no superan esta cifra, persistir\u00e1 la obligaci\u00f3n de seguir remitiendo las facturas en formato PDF, con el fin de conservar y no perjudicar el flujo de facturaci\u00f3n entre unos y otros.<\/p>\n<p>Por \u00faltimo, otro plazo para tener en cuenta ser\u00e1 el concerniente a la notificaci\u00f3n de los estados de la factura, obligaci\u00f3n que entrar\u00e1 en aplicaci\u00f3n a los 36 meses desde la publicaci\u00f3n del Real Decreto.<\/p>\n<h3>\u00bfCu\u00e1ndo ser\u00e1 obligatorio expedir la factura de forma electr\u00f3nica?<\/h3>\n<p data-path-to-node=\"6,1,1,0\">La entrada en vigor oficial de la orden reguladora se produjo el <b data-path-to-node=\"6,1,1,0\" data-index-in-node=\"127\">6 de octubre de 2026<\/b>, fecha a partir de la cual se activan los plazos exigibles seg\u00fan el importe de cifra de negocios (INCN):<\/p>\n<ul data-path-to-node=\"6,1,1,1\">\n<li>\n<p data-path-to-node=\"6,1,1,1,0,0\"><b data-path-to-node=\"6,1,1,1,0,0\" data-index-in-node=\"0\">Grandes empresas (INCN superior a 8 millones de euros):<\/b> Obligatorio a los 12 meses desde la entrada en vigor, fij\u00e1ndose la fecha l\u00edmite en <b data-path-to-node=\"6,1,1,1,0,0\" data-index-in-node=\"139\">octubre de 2027<\/b>.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"6,1,1,1,1,0\"><b data-path-to-node=\"6,1,1,1,1,0\" data-index-in-node=\"0\">Pymes y aut\u00f3nomos (INCN inferior a 8 millones de euros):<\/b> Obligatorio a los 24 meses, fij\u00e1ndose la fecha l\u00edmite en <b data-path-to-node=\"6,1,1,1,1,0\" data-index-in-node=\"114\">octubre de 2028<\/b>.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"6,1,1,1,2,0\"><b data-path-to-node=\"6,1,1,1,2,0\" data-index-in-node=\"0\">Obligaci\u00f3n de reporte de estado de pago para pymes y aut\u00f3nomos:<\/b> La obligaci\u00f3n de informar sobre el pago efectivo de las facturas ser\u00e1 exigible para las pymes y aut\u00f3nomos a los 36 meses (<b data-path-to-node=\"6,1,1,1,2,0\" data-index-in-node=\"186\">octubre de 2029<\/b>).<\/p>\n<\/li>\n<\/ul>\n<p data-path-to-node=\"6,1,1,2\">Durante el periodo transitorio de 12 meses entre la implantaci\u00f3n para grandes empresas y para las pymes, se mantendr\u00e1 la posibilidad de emitir facturas en PDF acompa\u00f1ando a la versi\u00f3n estructurada para facilitar la transici\u00f3n.<\/p>\n<h2>Puntos importantes sobre la Ley de Facturaci\u00f3n Electr\u00f3nica<\/h2>\n<ul>\n<li>Ser\u00e1 obligatorio mencionar el punto de entrada de la facturaci\u00f3n electr\u00f3nica en las comunicaciones (por ejemplo, en la web) de las empresas y profesionales.<\/li>\n<li>La comunicaci\u00f3n de la informaci\u00f3n del pago de la factura se deber\u00e1 realizar a la soluci\u00f3n p\u00fablica de facturaci\u00f3n electr\u00f3nica.<\/li>\n<li>Establece que debe entenderse por factura electr\u00f3nica, as\u00ed como los aspectos relacionados con las sintaxis para el mensaje de la factura electr\u00f3nica.<\/li>\n<li>Regula la obligaci\u00f3n de las plataformas de facturaci\u00f3n electr\u00f3nica privada de admitir las solicitudes de interconexi\u00f3n que les haga cualquier otra plataforma privada.<\/li>\n<li>Crea la soluci\u00f3n p\u00fablica de facturaci\u00f3n electr\u00f3nica que gestionar\u00e1 la Agencia Estatal de Administraci\u00f3n Tributaria (AEAT).<\/li>\n<li>La soluci\u00f3n p\u00fablica funcionar\u00e1 como un repositorio donde todas las facturas emitidas deben registrarse en esta plataforma con car\u00e1cter obligatorio. La sintaxis aceptada ser\u00e1 <em>facturae<\/em>, la misma utilizada para la facturaci\u00f3n con las entidades p\u00fablicas a trav\u00e9s de <a href=\"https:\/\/face.gob.es\/es\" target=\"_blank\" rel=\"noopener\">FACE<\/a>.<\/li>\n<li>Regula la obligaci\u00f3n de informar sobre el momento del pago efectivo de las facturas recibidas a la vez que se habilitan las v\u00edas para hacerlo.<\/li>\n<li>Establece los requisitos para operar como plataforma de intercambio de facturas electr\u00f3nicas.<\/li>\n<li>Las facturas electr\u00f3nicas deber\u00e1n cumplir obligatoriamente el modelo sem\u00e1ntico europeo EN16931 y utilizar una de las siguientes sintaxis: <b data-path-to-node=\"9,0,1,1,1,0\" data-index-in-node=\"169\">Facturae, XML CEFACT\/ONU, UBL o EDIFACT<\/b>. Las facturas en papel o en formatos no estructurados (PDF convencional, Word, Excel) dejan de tener validez legal como factura electr\u00f3nica B2B.<\/li>\n<li>Se incluye la regulaci\u00f3n del r\u00e9gimen aplicable en los territorios hist\u00f3ricos de Pa\u00eds Vasco y la Comunidad Foral de Navarra.<\/li>\n<li><b data-path-to-node=\"9,1,1,0,1,0\" data-index-in-node=\"0\">Plazo estricto para informar estados de factura:<\/b> La normativa fija un plazo m\u00e1ximo de <b data-path-to-node=\"9,1,1,0,1,0\" data-index-in-node=\"86\">4 d\u00edas naturales<\/b> (excluyendo s\u00e1bados, domingos y festivos nacionales) para que el receptor comunique los estados obligatorios (aceptaci\u00f3n\/rechazo comercial y fecha de pago efectivo completo).<\/li>\n<\/ul>\n<h3>\u00bfC\u00f3mo te ayudamos?<\/h3>\n<p>En Ayming seguimos de cerca las <strong>novedades<\/strong> sobre la Facturaci\u00f3n Electr\u00f3nica, para mantenerte actualizado sobre esta nueva realidad, cada d\u00eda m\u00e1s cercana. Nuestra <strong>metodolog\u00eda<\/strong> consiste en:<\/p>\n<ol>\n<li><strong>Revisi\u00f3n y an\u00e1lisis de sistemas y procesos \u2013 <\/strong>Analizamos los <strong>distintos flujos de operaciones<\/strong> que realiza la Compa\u00f1\u00eda con la finalidad de determinar las distintas tipolog\u00edas de facturaci\u00f3n. As\u00ed como revisar el<strong> tratamiento fiscal<\/strong>, a efectos de IVA, de las operaciones para reducir riesgos fiscales.<\/li>\n<li><strong>Detecci\u00f3n de los departamentos afectados<\/strong> y preparaci\u00f3n de los <strong>procedimientos necesarios<\/strong> para su implementaci\u00f3n.<\/li>\n<li><strong>Identificaci\u00f3n de necesidades<\/strong> para la adaptaci\u00f3n a la nueva obligaci\u00f3n de facturaci\u00f3n electr\u00f3nica. <strong>Asistencia y acompa\u00f1amiento<\/strong> en la elecci\u00f3n del partner tecnol\u00f3gico, as\u00ed como asesoramiento t\u00e9cnico en esta materia.<\/li>\n<li><strong>Implementaci\u00f3n del proceso<\/strong> de facturaci\u00f3n electr\u00f3nica.<\/li>\n<\/ol>\n<p>\u00a0<\/p>\n<p><strong>\u00bfHablamos?<\/strong><\/p>\n<\/div>\n<\/section>\n<section class=\"wp-block-related-tags wp-block layout--none-top layout--spacing-m-bottom bg--white\">\n<div class=\"wp-block-related-tags__container\">\n<p class=\"wp-block-related-tags__title fade-in\">\n                    M\u00e1s sobre este tema                <\/p>\n<div class=\"wp-component-tags wp-component-tags--pill wp-block-related-tags__tags row-load\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=47\" class=\"wp-component-tags__tag\"><br \/>\n                Advisory &amp; Compliance Fiscal            <\/a>\n                        <\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-form-block wp-block wp-block-form-block--no-box wp-block-form-block--no-box wp-block-form-block--include-header wp-block-form-block--left-align-header layout--spacing-xxl-top layout--spacing-xxl-bottom bg--dark-gradient wp-block-form-block--dark bg--dark\">\n<div class=\"wp-block-form-block__container\">\n<div class=\"wp-component-content wp-component-content--dark wp-block-form-block__content fade-in\">\n<div class=\"wp-component-content__inner\">\n<p class=\"wp-component-heading body wp-component-content__eyebrow\">\n    Contacta<\/p>\n<h2 class=\"wp-component-heading text--h2 wp-component-content__title\">\n    \u00bfTienes un proyecto en mente? <span class=\"highlight\">\u00a1Hablemos!<\/span><\/h2>\n<div class=\"wp-component-content__content wysiwyg wysiwyg--dark\">\n<p class=\"paragraph-xlarge\">Estamos preparados para ayudarte a convertir tus retos en oportunidades. Contacta con nosotros hoy mismo y habla con nuestros expertos.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"wp-block-form-block__box\">\n<div class=\"wp-component-form wp-component-form--no-box wp-block-form-block__form fade-in\">\n<div class=\"gf_browser_unknown gform_wrapper gform_legacy_markup_wrapper gform-theme--no-framework\" data-form-theme=\"legacy\" data-form-index=\"0\">\n<div class=\"gform_anchor\" tabindex=\"-1\"><\/div>\n<div class=\"gform-body gform_body\">\n<ul class=\"gform_fields left_label form_sublabel_below description_below validation_below\">\n<li class=\"gfield gfield--type-text gfield--input-type-text half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_1\"><span class=\"gform-field-label__text\">Nombre<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_2\"><span class=\"gform-field-label__text\">Apellido<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_3\"><span class=\"gform-field-label__text\">Empresa<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_4\"><span class=\"gform-field-label__text\">Cargo<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-email gfield--input-type-email half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_5\"><span class=\"gform-field-label__text\">Email empresa<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_email\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-phone gfield--input-type-phone gfield--phone-format-international half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_6\"><span class=\"gform-field-label__text\">Tel\u00e9fono<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_phone\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text gfield--width-full half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_18\"><span class=\"gform-field-label__text\">\u00bfCu\u00e1nto pagas de IBI actualmente? (En \u20ac)<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text gfield--width-full half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_20\"><span class=\"gform-field-label__text\">\u00bfCu\u00e1ntas toneladas anuales de mercanc\u00eda sujeta a CBAM prev\u00e9s importar?<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-textarea gfield--input-type-textarea gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_8\"><span class=\"gform-field-label__text\">\u00bfC\u00f3mo te podemos ayudar?<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_textarea\"><textarea name=\"input_8\" class=\"textarea medium\" rows=\"10\" cols=\"50\"><\/textarea><\/div>\n<\/li>\n<li class=\"gfield gfield--type-radio gfield--type-choice gfield--input-type-radio gfield--width-full gfield_contains_required field_sublabel_below gfield--no-description field_description_below hidden_label field_validation_below gfield_visibility_visible gfield--choice-align-vertical\"><label class=\"gfield_label gform-field-label\"><span class=\"gform-field-label__text\">optin<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_radio\">\n<ul class=\"gfield_radio\">\n<li class=\"gchoice gchoice_2_16_0\">\n<p>\t\t\t\t<label for=\"choice_2_16_0\" class=\"gform-field-label gform-field-label--type-inline\">Deseo recibir comunicaciones electr\u00f3nicas sobre servicios relacionados con Ayming (ayudas, eventos y cambios legislativos que puedan afectar a tu negocio)<\/label>\n\t\t\t<\/p><\/li>\n<li class=\"gchoice gchoice_2_16_1\">\n<p>\t\t\t\t<label for=\"choice_2_16_1\" class=\"gform-field-label gform-field-label--type-inline\">No quiero recibir este tipo de mensajes<\/label>\n\t\t\t<\/p><\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gform_hidden 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recursos\n<p>            <\/p><\/a>        <\/div>\n<\/div>\n<div class=\"wp-block-cards__swiper-container\">\n<div class=\"swiper wp-block-cards__swiper js-wp-block-cards-swiper\" data-slides-per-view-desktop=\"auto\" data-slides-per-view-tablet=\"auto\" data-slides-per-view-mobile=\"auto\">\n<div class=\"swiper-wrapper wp-block-cards__swiper-wrapper row-load\">\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2023\/06\/Imagen-web-I4T-532x532.png\" class=\"wp-component-card-insights__image news_article\" alt=\"innovate 4 tomorrow\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/premios-i4t\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Innovate4Tomorrow, los premios para proyectos y startups con impacto positivo            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=30\" class=\"wp-component-tags__tag\"><br \/>\n                Innovaci\u00f3n            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                                            <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">16 febrero, 2026<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/exito-espacio-datos-532x470.jpg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/exito-espacio-datos\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Ayming logra un 90% de \u00e9xito en la convocatoria de Espacio de Datos y consolida su liderazgo en Innovaci\u00f3n tecnol\u00f3gica            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=59\" class=\"wp-component-tags__tag\"><br \/>\n                Ayudas            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                                            <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">4 junio, 2025<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/plan-industrial-tecnologico-seguridad-defensa-532x470.jpg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/plan-industrial-tecnologico-id-seguridad-defensa\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Plan Industrial y Tecnol\u00f3gico para la Seguridad y la Defensa: Oportunidades para la Innovaci\u00f3n Empresarial            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=30\" class=\"wp-component-tags__tag\"><br \/>\n                Innovaci\u00f3n            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                                            <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">28 mayo, 2025<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/plan-accion-industria-automocion-europea-532x470.jpg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/plan-accion-industria-automocion-europea\/\" class=\"wp-component-card-insights__title\"><br \/>\n                El Plan de Acci\u00f3n para la Industria de la Automoci\u00f3n Europea: Oportunidades y Retos para las Empresas            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=30\" class=\"wp-component-tags__tag\"><br \/>\n                Innovaci\u00f3n            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                                            <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">13 mayo, 2025<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/resolucion-perte-naval-scaled-1-532x532.jpg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/resolucion-perte-naval-2023\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Resoluci\u00f3n PERTE Naval 2023: Impacto de Ayming en los resultados            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=59\" class=\"wp-component-tags__tag\"><br \/>\n                Ayudas            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                                            <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">29 octubre, 2024<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<\/div>\n<div class=\"wp-block-cards__nav\">\n<div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-prev\"><\/div>\n<div class=\"wp-block-cards__scrollbar js-wp-block-cards-scrollbar\"><\/div>\n<div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-next\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<p>The post <a rel=\"nofollow\" href=\"https:\/\/www.ayming.es\/recursos\/opinion-experta\/ley-facturacion-electronica\/\">Ley de Facturaci\u00f3n Electr\u00f3nica: cu\u00e1ndo entra en vigor y a qui\u00e9n obliga<\/a> appeared first on <a rel=\"nofollow\" href=\"https:\/\/www.ayming.es\/\">Ayming Espa\u00f1a<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Home Ley de Facturaci\u00f3n Electr\u00f3nica: cu\u00e1ndo entra en vigor y a qui\u00e9n obliga Contacta con nuestros expertos en fiscalidad Autores Sonia \u00c1lvarez Directora de Advisory &amp; Compliance Fiscal e Impuestos Locales La facturaci\u00f3n electr\u00f3nica obligatoria entre empresas y profesionales en Espa\u00f1a entra en su fase definitiva tras la publicaci\u00f3n oficial en el BOE del Real [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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