{"id":1525,"date":"2026-03-31T14:42:22","date_gmt":"2026-03-31T12:42:22","guid":{"rendered":"https:\/\/www.moyaemery.com\/2026\/03\/31\/real-decreto-238-2026-asi-funciona-la-factura-electronica-obligatoria-entre-empresas-en-espana\/"},"modified":"2026-05-13T10:51:59","modified_gmt":"2026-05-13T08:51:59","slug":"real-decreto-238-2026-asi-funciona-la-factura-electronica-obligatoria-entre-empresas-en-espana","status":"publish","type":"post","link":"https:\/\/www.moyaemery.com\/en\/2026\/03\/31\/real-decreto-238-2026-asi-funciona-la-factura-electronica-obligatoria-entre-empresas-en-espana\/","title":{"rendered":"Real Decreto 238\/2026: as\u00ed funciona la factura electr\u00f3nica obligatoria entre empresas en Espa\u00f1a"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h2 class=\"text-text-100 mt-3 -mb-1 text-&#091;1.125rem&#093; font-bold\">El Gobierno aprueba el desarrollo reglamentario de la obligaci\u00f3n de facturaci\u00f3n electr\u00f3nica B2B, publicado hoy en el BOE<\/h2>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-&#091;1.7&#093;\">El pasado 25 de marzo de 2026, el Consejo de Ministros aprob\u00f3 el <strong>Real Decreto 238\/2026<\/strong>, publicado hoy en el Bolet\u00edn Oficial del Estado, que desarrolla el sistema de facturaci\u00f3n electr\u00f3nica obligatoria entre empresarios y profesionales en Espa\u00f1a. Esta norma supone un paso decisivo en la digitalizaci\u00f3n del tejido empresarial espa\u00f1ol y en la lucha contra la morosidad comercial. <\/p>\n<h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">\u00bfQu\u00e9 es y por qu\u00e9 se aprueba?<\/h3>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-&#091;1.7&#093;\">La obligaci\u00f3n de emitir facturas electr\u00f3nicas en operaciones <strong>B2B<\/strong> (entre empresas y profesionales) naci\u00f3 con la <strong>Ley 18\/2022 de creaci\u00f3n y crecimiento de empresas<\/strong> (conocida como Ley Crea y Crece). Ahora, este real decreto desarrolla los requisitos t\u00e9cnicos y operativos para hacerla efectiva. <\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-&#091;1.7&#093;\">El objetivo es doble: <strong>reducir la morosidad comercial<\/strong> mejorando la trazabilidad de los pagos, y <strong>digitalizar a las pymes<\/strong>, que representan el 99% del tejido productivo espa\u00f1ol.<\/p>\n<h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">\u00bfA qui\u00e9n afecta?<\/h3>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-&#091;1.7&#093;\">A todos los <strong>empresarios y profesionales en el sentido del IVA<\/strong> que realicen operaciones con otros empresarios o profesionales establecidos en Espa\u00f1a.<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-&#091;1.7&#093;\">Quedan excluidas:<\/p>\n<ul class=\"&#091;li_&amp;&#093;:mb-0 &#091;li_&amp;&#093;:mt-1 &#091;li_&amp;&#093;:gap-1 &#091;&amp;:not(:last-child)_ul&#093;:pb-1 &#091;&amp;:not(:last-child)_ol&#093;:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\">\n<li class=\"whitespace-normal break-words pl-2\">Las facturas simplificadas<\/li>\n<li class=\"whitespace-normal break-words pl-2\">Las operaciones del mercado el\u00e9ctrico y de gas<\/li>\n<li class=\"whitespace-normal break-words pl-2\">Las liquidadas a trav\u00e9s de las c\u00e1maras de compensaci\u00f3n de IATA<\/li>\n<\/ul>\n<h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">\u00bfC\u00f3mo funciona el sistema?<\/h3>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-&#091;1.7&#093;\">El sistema se articula en torno a dos v\u00edas complementarias:<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-&#091;1.7&#093;\"><strong>1. Plataformas privadas de intercambio<\/strong>, que deber\u00e1n ser interoperables entre s\u00ed y cumplir requisitos t\u00e9cnicos exigentes: certificaci\u00f3n ISO\/IEC 27001, protocolos AS2 o AS4 y firma electr\u00f3nica avanzada, entre otros.<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-&#091;1.7&#093;\"><strong>2. Soluci\u00f3n p\u00fablica de facturaci\u00f3n electr\u00f3nica<\/strong>, gestionada por la Agencia Tributaria, de uso gratuito y voluntario, que act\u00faa como alternativa accesible y como repositorio universal de todas las facturas.<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-&#091;1.7&#093;\">Las plataformas privadas que no usen la soluci\u00f3n p\u00fablica deber\u00e1n enviar simult\u00e1neamente una copia fiel de cada factura en formato UBL a dicha soluci\u00f3n p\u00fablica.<\/p>\n<h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">\u00bfQu\u00e9 formatos son admitidos?<\/h3>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-&#091;1.7&#093;\">Las facturas electr\u00f3nicas deber\u00e1n ajustarse al <strong>modelo sem\u00e1ntico EN16931<\/strong> y podr\u00e1n emitirse en cuatro sintaxis: <strong>CII, UBL, EDIFACT y Facturae<\/strong>. Tambi\u00e9n son v\u00e1lidos los mensajes en formato <strong>Peppol BIS<\/strong>, al basarse en UBL y ajustarse a la norma europea. <\/p>\n<h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">La obligaci\u00f3n de informar sobre el estado de la factura<\/h3>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-&#091;1.7&#093;\">Esta es una de las novedades m\u00e1s relevantes de la norma. Los destinatarios de facturas deber\u00e1n comunicar al emisor, en un plazo m\u00e1ximo de <strong>cuatro d\u00edas h\u00e1biles<\/strong>, al menos dos estados: <\/p>\n<ol class=\"&#091;li_&amp;&#093;:mb-0 &#091;li_&amp;&#093;:mt-1 &#091;li_&amp;&#093;:gap-1 &#091;&amp;:not(:last-child)_ul&#093;:pb-1 &#091;&amp;:not(:last-child)_ol&#093;:pb-1 list-decimal flex flex-col gap-1 pl-8 mb-3\">\n<li class=\"whitespace-normal break-words pl-2\">La <strong>aceptaci\u00f3n o rechazo comercial<\/strong> de la factura<\/li>\n<li class=\"whitespace-normal break-words pl-2\">El <strong>pago efectivo completo<\/strong> con su fecha<\/li>\n<\/ol>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-&#091;1.7&#093;\">Hay un matiz importante: la fecha de pago es la del cobro real por el proveedor, <strong>no<\/strong> la de la puesta a disposici\u00f3n de un mecanismo de financiaci\u00f3n anticipada (como el confirming).<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-&#091;1.7&#093;\">Adem\u00e1s, todos los destinatarios deber\u00e1n comunicar obligatoriamente el pago \u2014o rechazo\u2014 a la soluci\u00f3n p\u00fablica de la Agencia Tributaria, independientemente de qu\u00e9 plataforma hayan utilizado.<\/p>\n<h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">\u00bfCu\u00e1ndo entra en vigor?<\/h3>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-&#091;1.7&#093;\">El decreto entra en vigor a los <strong>20 d\u00edas de su publicaci\u00f3n en el BOE<\/strong>. Sin embargo, su aplicaci\u00f3n efectiva queda vinculada a la publicaci\u00f3n de una <strong>orden ministerial<\/strong> que desarrolle la soluci\u00f3n p\u00fablica. A partir de ese momento, los plazos son:  <\/p>\n<div class=\"overflow-x-auto w-full px-2 mb-6\">\n<table class=\"min-w-full border-collapse text-sm leading-&#091;1.7&#093; whitespace-normal\">\n<thead class=\"text-left\">\n<tr>\n<th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" style=\"text-align: left;\" scope=\"col\">Tipo de empresa<\/th>\n<th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Plazo de adaptaci\u00f3n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Empresas con facturaci\u00f3n superior a 8 millones de euros<\/td>\n<td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"> 12 meses<\/td>\n<\/tr>\n<tr>\n<td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">Resto de empresarios y profesionales<\/td>\n<td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\"> 24 meses<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-&#091;1.7&#093;\">Durante los primeros 12 meses, las empresas grandes deber\u00e1n acompa\u00f1ar cada factura electr\u00f3nica de un <strong>PDF legible<\/strong>. Las empresas m\u00e1s peque\u00f1as y los aut\u00f3nomos tendr\u00e1n tambi\u00e9n un a\u00f1o adicional para cumplir con la obligaci\u00f3n de informar sobre los estados de pago. <\/p>\n<h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">\u00bfQu\u00e9 deben hacer las empresas ahora?<\/h3>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-&#091;1.7&#093;\">Aunque los plazos de aplicaci\u00f3n efectiva a\u00fan dependen de la orden ministerial pendiente, <strong>conviene anticiparse<\/strong>. Recomendamos: <\/p>\n<ul class=\"&#091;li_&amp;&#093;:mb-0 &#091;li_&amp;&#093;:mt-1 &#091;li_&amp;&#093;:gap-1 &#091;&amp;:not(:last-child)_ul&#093;:pb-1 &#091;&amp;:not(:last-child)_ol&#093;:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\">\n<li class=\"whitespace-normal break-words pl-2\"><strong>Revisar los sistemas de facturaci\u00f3n<\/strong> actuales y su compatibilidad con los formatos exigidos (UBL, Facturae, CII, EDIFACT)<\/li>\n<li class=\"whitespace-normal break-words pl-2\"><strong>Evaluar si el ERP o software de gesti\u00f3n<\/strong> necesita actualizaciones<\/li>\n<li class=\"whitespace-normal break-words pl-2\"><strong>Decidir entre la soluci\u00f3n p\u00fablica<\/strong> de la AEAT o una plataforma privada certificada<\/li>\n<li class=\"whitespace-normal break-words pl-2\"><strong>Actualizar los procesos internos<\/strong> de validaci\u00f3n y comunicaci\u00f3n de estados de factura<\/li>\n<\/ul>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-&#091;1.7&#093;\">La factura electr\u00f3nica no es solo una obligaci\u00f3n: es una oportunidad para ganar eficiencia, reducir costes administrativos y mejorar el control de cobros y pagos.<\/p>\n<h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">\u00bfNecesitas asesoramiento sobre la facturaci\u00f3n electr\u00f3nica para tu empresa o negocio? En Moya&amp;Emery podemos ayudarte <\/h3>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-&#091;1.7&#093;\">Si te ha interesado este tema y quieres conocer m\u00e1s sobre tus obligaciones legales, tributarias y contables como empresario o aut\u00f3nomo, sigue navegando por nuestro <strong>blog<\/strong> y recuerda que en <strong>Moya&amp;Emery<\/strong> contamos con un equipo multidisciplinar de profesionales que pueden ofrecerte asesoramiento personalizado adaptado a tu situaci\u00f3n concreta. 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