{"id":8451,"date":"2024-04-09T14:37:37","date_gmt":"2024-04-09T14:37:37","guid":{"rendered":"https:\/\/phcsoftware.com\/es\/artigo\/ley-crea-y-crece-factura-electronica\/"},"modified":"2024-04-09T14:37:37","modified_gmt":"2024-04-09T14:37:37","slug":"ley-crea-y-crece-factura-electronica","status":"publish","type":"artigo","link":"https:\/\/phcsoftware.com\/es\/artigo\/ley-crea-y-crece-factura-electronica\/","title":{"rendered":"Ley Crea y Crece y factura electr\u00f3nica: lo que debes saber"},"content":{"rendered":"[vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb equal_height=\u00bbyes\u00bb content_placement=\u00bbmiddle\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb bg_image=\u00bbhttps:\/\/phcsoftware.com\/pt\/wp-content\/uploads\/sites\/3\/2024\/03\/clientes_vendas.jpg\u00bb bg_position=\u00bbleft top\u00bb background_image_loading=\u00bbdefault\u00bb bg_repeat=\u00bbno-repeat\u00bb scene_position=\u00bbcenter\u00bb top_padding=\u00bb7%\u00bb constrain_group_1=\u00bbyes\u00bb bottom_padding=\u00bb7%\u00bb left_padding_desktop=\u00bb5%\u00bb constrain_group_2=\u00bbyes\u00bb right_padding_desktop=\u00bb5%\u00bb right_margin=\u00bb0&#8243; 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width=\u00bb2\/3&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]Artigo[\/vc_column_text][vc_column_text]\n<h2>Ley Crea y Crece y factura electr\u00f3nica: lo que debes saber<\/h2>\n[\/vc_column_text][\/vc_column][vc_column column_padding=\u00bbpadding-10-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbleft\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/3&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb top_padding=\u00bb3%\u00bb left_padding_desktop=\u00bb5%\u00bb constrain_group_2=\u00bbyes\u00bb right_padding_desktop=\u00bb5%\u00bb left_padding_tablet=\u00bb0%\u00bb constrain_group_4=\u00bbyes\u00bb right_padding_tablet=\u00bb0%\u00bb left_padding_phone=\u00bb0%\u00bb constrain_group_6=\u00bbyes\u00bb right_padding_phone=\u00bb0%\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb2\/3&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_row_inner column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb text_align=\u00bbleft\u00bb row_position=\u00bbdefault\u00bb row_position_tablet=\u00bbinherit\u00bb row_position_phone=\u00bbinherit\u00bb overflow=\u00bbvisible\u00bb pointer_events=\u00bball\u00bb class=\u00bblinhaTempoLeitura\u00bb][vc_column_inner column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbhorizontal\u00bb column_element_alignment=\u00bbcenter\u00bb column_element_spacing=\u00bb50px\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb overflow=\u00bbvisible\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]27 de Octubre 2023[\/vc_column_text][vc_column_text]Tiempo de lectura: 5min[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=\u00bbNo Line\u00bb custom_height=\u00bb25px\u00bb][vc_column_text]Publicada en el mes de septiembre, la <a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2022-15818\" target=\"_blank\" rel=\"noopener\">Ley Crea y Crece <\/a> es una de las principales reformas del Plan de Recuperaci\u00f3n, Transformaci\u00f3n y Resiliencia, y tiene entre uno de sus objetivos generalizar el uso de la <strong>factura electr\u00f3nica<\/strong> para digitalizar los procedimientos contables de las pymes (peque\u00f1as y medias empresas) y hacer frente a la morosidad comercial.<\/p>\n<p>La normativa tambi\u00e9n estipula la <strong>obligatoriedad de la factura electr\u00f3nica<\/strong> para todas las personas f\u00edsicas y jur\u00eddicas que desarrollan una actividad por cuenta propia en Espa\u00f1a.<\/p>\n<p>Es decir, todos los aut\u00f3nomos y empresas deber\u00e1n expedir y remitir facturas utilizando \u00fanicamente herramientas digitales. Con esto, se busca garantizar una mayor trazabilidad y control de los pagos.<\/p>\n<p>En cuanto a la morosidad comercial, la ley incluye el per\u00edodo medio de pago como criterio de valorizaci\u00f3n para el acceso a subvenciones y contrataciones p\u00fablicas, con el principio de incentivar el cumplimiento de las <strong>obligaciones de pago<\/strong> a tiempo, por parte de los empresarios y aut\u00f3nomos.<\/p>\n<h2><b>Ley Crea y Crece y factura electr\u00f3nica: puntos importantes&nbsp;<\/b><\/h2>\n<ol>\n<li>La factura electr\u00f3nica pasa a ser obligatoria para aut\u00f3nomos y empresas.<\/li>\n<li>Se generaliza el uso de la factura electr\u00f3nica en operaciones entre empresarios y profesionales.<\/li>\n<li>La normativa establece la obligatoriedad de emitir facturas electr\u00f3nicas para luchar contra la morosidad.<\/li>\n<li>La norma incluye el per\u00edodo medio de pago como criterio de valoraci\u00f3n para el acceso a subvenciones y contrataci\u00f3n p\u00fablica.<\/li>\n<li>Se sancionar\u00e1 con una infracci\u00f3n administrativa a las empresas y aut\u00f3nomos que no permitan a los clientes recibir las facturas en formato electr\u00f3nico o acceder a las mismas en un periodo de cuatro a\u00f1os. Estas infracciones podr\u00e1n ser sancionadas con apercibimiento o multa de hasta 10.000 euros.<\/li>\n<\/ol>\n<p><strong style=\"font-size: 18px;\">Plazos de implementaci\u00f3n de la Ley Crea y Crece y facturaci\u00f3n electr\u00f3nica<\/strong><\/p>\n<p>La Ley Crea y Crece establece los siguientes plazos para la adaptaci\u00f3n o adopci\u00f3n de herramientas digitales que permita realizar la factura electr\u00f3nica:<\/p>\n<ul>\n<li>Empresas con facturaci\u00f3n anual superior a los 8 millones de euros: <strong>1 a\u00f1o despu\u00e9s de la entrada en vigor del reglamento la Ley Crea y Crece, a\u00fan en desarrollo<\/strong>.<\/li>\n<li>Resto de empresas y aut\u00f3nomos (facturaci\u00f3n anual menor a los 8 millones de euros):<strong> 3 a\u00f1os despu\u00e9s de la entrada en vigor de dicho reglamento<\/strong>.<\/li>\n<\/ul>\n<p><strong>Software Antifraude y la facturaci\u00f3n electr\u00f3nica obligatoria<\/strong><\/p>\n<p>Cabe destacar, que las herramientas digitales que permitan la expedir y remitir facturas electr\u00f3nicas deber\u00e1n cumplir con los par\u00e1metros establecidos en la <a href=\"https:\/\/phcsoftware.es\/ley-antifraude\/\" target=\"_blank\" rel=\"noopener\">Ley Contra el Fraude Fiscal<\/a>, quedando prohibido el software de doble uso, es decir, aquellos que permiten la modificaci\u00f3n y de registros de facturaci\u00f3n.<\/p>\n<p>Asimismo, solo ser\u00e1n aceptados programas inform\u00e1ticos y sistemas electr\u00f3nicos certificados por la AEAT, que cumplan con las siguientes caracter\u00edsticas previstas en la Ley:<\/p>\n<ul>\n<li>Integridad;<\/li>\n<li>Conservaci\u00f3n;<\/li>\n<li>Accesibilidad;<\/li>\n<li>Legibilidad;<\/li>\n<li>Inalterabilidad.<\/li>\n<\/ul>\n<p>No deben tener interpolaciones, omisiones o alteraciones de las que no quede la debida anotaci\u00f3n en los sistemas.<\/p>\n<p>Las empresas que tengan un sistema o programa que no est\u00e9 certificado, sin necesidad de haberlo utilizado; o alteren o modifiquen un dispositivo que s\u00ed haya sido certificado, incurren en una infracci\u00f3n grave que acarrear\u00e1 una multa de hasta 50.000 euros.<\/p>\n<h2>&nbsp;<\/h2>\n<h2><b>Kit Digital: c\u00f3mo acceder al software y digitalizar mi pyme<\/b><\/h2>\n<p>El Kit Digital es una iniciativa prevista en el Plan de Recuperaci\u00f3n, Transformaci\u00f3n y Resiliencia (PRTR) que tiene como objetivo subvencionar la implantaci\u00f3n de soluciones digitales disponibles en el mercado para conseguir un avance significativo en el nivel de <strong>madurez digital<\/strong>.<\/p>\n<p>Actualmente est\u00e1 abierta la convocatoria para acceder al <strong>Bono Digital<\/strong>, una iniciativa de financiaci\u00f3n p\u00fablica para que empresas y aut\u00f3nomos accedan a soluciones que les permita la modernizaci\u00f3n y digitalizaci\u00f3n de su empresa o actividad comercial.<\/p>\n<p>Entre algunas de las soluciones digitales disponibles se encuentran:<\/p>\n<ul>\n<li>Factura electr\u00f3nica;<\/li>\n<li>Comercio electr\u00f3nico:<\/li>\n<li>Mejorar y digitalizar la gesti\u00f3n de clientes:<\/li>\n<li>Digitalizaci\u00f3n y automatizaci\u00f3n de procesos de negocio.<\/li>\n<\/ul>\n<h4><em><a href=\"https:\/\/phcsoftware.es\/fondos-europeos-para-empresas-medianas\/\" target=\"_blank\" rel=\"noopener\">Conozca todas las soluciones disponibles elegibles para el Bono Kit Digital<\/a> <\/em><\/h4>\n<h2>&nbsp;<\/h2>\n<h2><b>Otros aspectos relevantes de la Ley Crea y Crece<\/b><\/h2>\n<p>La Ley Crea y Crece facilita la creaci\u00f3n de una empresa, al reducir el coste econ\u00f3mico y simplificar los tr\u00e1mites para su constituci\u00f3n.<\/p>\n<ul>\n<li>Para ello, se establece la posibilidad de constituir una Sociedad de Responsabilidad Limitada con un capital social de 1 euro, frente al m\u00ednimo legal de 3.000 euros establecido hasta el momento, permitiendo a las empresas utilizar estos recursos en usos alternativo y facilitando la creaci\u00f3n de nuevos negocios.<\/li>\n<\/ul>\n<p>Asimismo, la normativa realiza alteraciones del marco regulatorio de las actividades econ\u00f3micas con el prop\u00f3sito de simplificar la legislaci\u00f3n existente, eliminar regulaciones innecesarias y establecer procedimientos m\u00e1s \u00e1giles.<\/p>\n<ul>\n<li>Se modifica la Ley de medidas de liberalizaci\u00f3n del comercio, ampli\u00e1ndose el cat\u00e1logo de actividades econ\u00f3micas exentas de licencia.<\/li>\n<li>Se incorporan al listado de la normativa b\u00e1sica estatal las actividades que hayan sido consideradas inocuas por al menos una comunidad aut\u00f3noma.<\/li>\n<li>Tambi\u00e9n existen alteraciones en la Ley de Garant\u00eda de Unidad de Mercado para reforzar la cooperaci\u00f3n entre las diferentes Administraciones P\u00fablicas y los mecanismos de protecci\u00f3n de empresas y consumidores frente a medidas que no respeten los principios de proporcionalidad y necesidad.<\/li>\n<\/ul>\n<p>Por \u00faltimo, se establecen medidas 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