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V0849-26 ·20 April 2026 ·consulta-vinculante Medium impact
Tax

Se pueden realizar asientos resumen de facturas siempre que sean simplificadas y cumplan requisitos

La consultante, acogida al SII, pregunta si puede agrupar facturas diarias en asientos resumen. La DGT responde que es posible bajo condiciones específicas de facturas simplificadas y devengo mensual.

Lifecycle

2026-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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