{"id":1370,"date":"2025-10-13T10:32:30","date_gmt":"2025-10-13T10:32:30","guid":{"rendered":"http:\/\/gestoriaantich.com\/verifactu-como-me-afecta\/"},"modified":"2025-10-13T10:33:29","modified_gmt":"2025-10-13T10:33:29","slug":"verifactu-como-me-afecta","status":"publish","type":"post","link":"https:\/\/gestoriaantich.com\/en\/verifactu-como-me-afecta\/","title":{"rendered":"VERI*FACTU \u00bfC\u00d3MO ME AFECTA?"},"content":{"rendered":"<p>Son muchas las empresas y aut\u00f3nomos que viven preocupados por los cambios que se avecinan en materia de facturaci\u00f3n de la mano del Reglamento<strong> Veri*Factu <\/strong><em>(RRSIF)<\/em><em>Real Decreto 1007\/2023 de 5 de diciembre. Estas son <strong>las cuestiones m\u00e1s relevantes<\/strong> a tener en cuenta para la correcta aplicaci\u00f3n de esta nueva normativa.<\/em><\/p>\n<h4><strong>\u00bfQUI\u00c9NES TIENE QUE CUMPLIR CON LAS OBLIGACIONES DEL REGLAMENTO VERI*FACTU?<\/strong><\/h4>\n<p>Las medidas del Reglamento Veri*Factu se aplicar\u00e1n a los siguientes <strong>empresarios, profesionales o empresas <u>que utilicen Sistemas Inform\u00e1ticos de Facturaci\u00f3n <\/u> (SIF)<\/strong><\/p>\n<ul>\n<li>Aquellos que sean\u00a0<strong>contribuyentes del Impuesto sobre Sociedades (IS)<\/strong>. Es el caso de las sociedades mercantiles.<\/li>\n<li>Los que sean\u00a0<strong>contribuyentes del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) que desarrollen actividades econ\u00f3micas<\/strong>. Es decir, los empresarios individuales o aut\u00f3nomos.<\/li>\n<li>Los que sean\u00a0contribuyentes del Impuesto sobre la Renta de no Residentes (IRNR) que obtengan rentas mediante establecimiento permanente.<\/li>\n<li>Las\u00a0entidades en r\u00e9gimen de atribuci\u00f3n de rentas que desarrollen actividades econ\u00f3micas, sin perjuicio de la atribuci\u00f3n de rendimientos que corresponda efectuar a sus miembros<\/li>\n<\/ul>\n<p>Es importante destacar que el Reglamento Veri*Factu <strong>no se aplicar\u00e1 a los contribuyentes acogidos al Suministro Inmediato de Informaci\u00f3n o SII.\u00a0<\/strong>Igualmente, cabe la posibilidad de que la AEAT <em>acuerde<\/em> la no aplicaci\u00f3n del reglamento con respecto a determinados contribuyentes, sectores u operaciones.<\/p>\n<h4><strong>\u00bfEN QU\u00c9 FECHA SER\u00c1 OBLIGATORIO CUMPLIR CON LO ESTABLECIDO EN EL REGLAMENTO VERI*FACTU?<\/strong><\/h4>\n<p>Los obligados tributarios <strong><u>que utilicen sistemas inform\u00e1ticos de facturaci\u00f3n<\/u><\/strong> deber\u00e1n tener operativos dichos sistemas inform\u00e1ticos adaptados a las caracter\u00edsticas y requisitos que se establecen en el <strong>Reglamento Veri*Factu<\/strong><\/p>\n<ul>\n<li><strong>Antes del 1 de enero de 2026<\/strong>, en el caso de\u00a0contribuyentes del IS<\/li>\n<li><strong>Antes del 1 de julio de 2026<\/strong>, para el\u00a0resto\u00a0de los obligados<\/li>\n<\/ul>\n<p>Los productores y comercializadores de los mencionados sistemas inform\u00e1ticos, deben distribuir sus aplicaciones adaptadas a dicha normativa desde el 29 de Julio de 2025. <strong>Todas las empresas que utilicen un Sistema Inform\u00e1tico de Facturaci\u00f3n (SIF) <\/strong>para emitir sus facturas, deben asegurarse de que el proveedor de dicho sistema ha realizados las actualizaciones necesarias para adaptarlo a la nueva normativa vigente. Para ello, deben <strong><u>solicitar al proveedor de su SIF el correspondiente certificado de cumplimiento normativo.<\/u><\/strong><\/p>\n<h4><strong>\u00bfC\u00d3MO SABER SI UTILIZO UN SISTEMA INFORM\u00c1TICO DE FACTURACI\u00d3N?<\/strong><\/h4>\n<p>Seg\u00fan el\u00a0reglamento, se considera sistema inform\u00e1tico de facturaci\u00f3n (SIF) al conjunto de\u00a0<em>hardware\u00a0<\/em>y\u00a0<em>software\u00a0<\/em>utilizado para expedir facturas mediante la realizaci\u00f3n de las siguientes tres acciones:<\/p>\n<ul>\n<li><strong>Admitir<\/strong> la entrada de informaci\u00f3n de facturaci\u00f3n por cualquier m\u00e9todo.<\/li>\n<li><strong>Conservar<\/strong> la informaci\u00f3n de facturaci\u00f3n<\/li>\n<li><strong>Procesar<\/strong> la informaci\u00f3n de facturaci\u00f3n mediante cualquier procedimiento para producir otros resultados derivados<\/li>\n<\/ul>\n<p>Si bien esta definici\u00f3n puede parecer bastante clara, hay supuestos en los que pueden existir dudas a la hora de determinar si se est\u00e1 utilizando un SIF o no. Es el caso de la emisi\u00f3n de facturas usando <em>Word o Excel<\/em>, o programas similares. A este respecto, habr\u00e1 que esperar a que la AEAT vaya despejando las inc\u00f3gnitas que se vayan planteando.<\/p>\n<p>En <strong>Gestor\u00eda Antich<\/strong> le asesoramos sobre esta nueva normativa VERI*FACTU y la manera de cumplir con estas nuevas obligaciones.\u00a0 Para m\u00e1s informaci\u00f3n, no dude en <a href=\"https:\/\/gestoriaantich.com\/#contacto\">contactar<\/a> con nosotros o acudir a nuestras oficinas en <a href=\"https:\/\/www.google.com\/maps\/place\/Carrer+d'Enric+Alzamora,+6,+07002+Palma,+Illes+Balears\/@39.5740801,2.6530424,17z\/data=!3m1!4b1!4m5!3m4!1s0x12979253941af85f:0x83483d8e8bb13aef!8m2!3d39.5740801!4d2.6552311\">Palma<\/a> o <a href=\"https:\/\/www.google.com\/maps\/place\/Carrer+Nicolau+Taberner,+1,+07620+Llucmajor,+Illes+Balears\/data=!4m2!3m1!1s0x1297bb061c7fac3b:0x6d5e598a93a93321?sa=X&amp;ved=2ahUKEwiTu_ir_fvnAhUFfBoKHVl9A4kQ8gEwAHoECAsQAQ\">Llucmajor<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Son muchas las empresas y aut\u00f3nomos que viven preocupados por los cambios que se avecinan en materia de facturaci\u00f3n de la mano del Reglamento Veri*Factu (RRSIF)Real Decreto 1007\/2023 de 5&#8230;<\/p>\n","protected":false},"author":2,"featured_media":1368,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":{"0":"post-1370","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-uncategorized"},"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"C\u00f3mo cumplir con las nuevas obligaciones de VERI*FACTU. 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