{"id":1952,"date":"2026-10-06T11:30:00","date_gmt":"2026-10-06T09:30:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1952"},"modified":"2026-10-14T13:51:14","modified_gmt":"2026-10-14T11:51:14","slug":"factura-electronica-obligatoria-b2b-terminis","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/","title":{"rendered":"Factura electr\u00f2nica obligat\u00f2ria entre empreses: els terminis van comen\u00e7ar el 06\/10\/2026"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En resum<\/b>L&#8217;Ordre HAC\/1028\/2026 va entrar en vigor el 06\/10\/2026 i amb ella van comen\u00e7ar a comptar els terminis de la factura electr\u00f2nica obligat\u00f2ria entre empreses i professionals del RD 238\/2026: 12 mesos si el seu volum d&#8217;operacions va superar 8.000.000 \u20ac i 24 mesos per a la resta. Per tant, l&#8217;obligaci\u00f3 encara no s&#8217;aplica, per\u00f2 les dates ja estan en marxa i conv\u00e9 preparar sistemes, processos i control intern des d&#8217;ara.<\/div>\n<p><strong>Estat normatiu a la data d&#8217;aquesta actualitzaci\u00f3.<\/strong> El Reial decret 238\/2026 \u00e9s en vigor des del 20\/04\/2026, amb aplicaci\u00f3 diferida. L&#8217;Ordre HAC\/1028\/2026, publicada en el Butllet\u00ed Oficial de l&#8217;Estat (BOE) de 05\/10\/2026, va entrar en vigor l&#8217;endem\u00e0. Actualitzarem aquest article si l&#8217;Ag\u00e8ncia Tribut\u00e0ria publica un calendari oficial amb dates exactes.<\/p>\n<h2>Qu\u00e8 ha passat el 06\/10\/2026<\/h2>\n<p>La Llei 18\/2022 (Crea i Creix) va establir l&#8217;obligaci\u00f3 d&#8217;expedir i rebre factures electr\u00f2niques en les operacions entre empresaris i professionals. El RD 238\/2026 la va desplegar, per\u00f2 va condicionar l&#8217;inici dels terminis a una ordre ministerial. L&#8217;Ordre HAC\/1028\/2026 regula la soluci\u00f3 p\u00fablica de facturaci\u00f3 electr\u00f2nica que gestionar\u00e0 l&#8217;Ag\u00e8ncia Estatal d&#8217;Administraci\u00f3 Tribut\u00e0ria (AEAT). La seva disposici\u00f3 final \u00fanica disposa que, amb la seva entrada en vigor, s&#8217;inicia el c\u00f2mput dels terminis de la Llei 18\/2022 i del RD 238\/2026.<\/p>\n<p>L&#8217;ordre no fixa dates de calendari: es limita a posar en marxa el rellotge.<\/p>\n<h2>En quin grup \u00e9s la seva empresa? El volum d&#8217;operacions<\/h2>\n<p>La disposici\u00f3 final quarta del RD 238\/2026 distingeix dos grups d&#8217;empresaris i professionals:<\/p>\n<ul>\n<li><strong>Volum d&#8217;operacions superior a 8.000.000 \u20ac<\/strong> durant l&#8217;any natural immediatament anterior: aplicaci\u00f3 dotze mesos despr\u00e9s de l&#8217;entrada en vigor de l&#8217;ordre.<\/li>\n<li><strong>Resta d&#8217;empresaris i professionals:<\/strong> aplicaci\u00f3 vint-i-quatre mesos despr\u00e9s.<\/li>\n<\/ul>\n<p>Un mat\u00eds important: el llindar es mesura pel <strong>volum d&#8217;operacions calculat d&#8217;acord amb l&#8217;art. 121 de la Llei 37\/1992 de l&#8217;IVA<\/strong>, no per l&#8217;import net de la xifra de negocis dels comptes anuals. Totes dues magnituds no sempre coincideixen, de manera que no conv\u00e9 classificar-se a partir del compte de p\u00e8rdues i guanys. Quin any natural serveix de refer\u00e8ncia exacta per a cada grup \u00e9s una q\u00fcesti\u00f3 que l&#8217;AEAT hauria d&#8217;aclarir; mentrestant, recomanem revisar el volum de 2025 i la previsi\u00f3 de 2026.<\/p>\n<h2>Dates orientatives d&#8217;aplicaci\u00f3<\/h2>\n<p>Les dates de la taula s\u00f3n <strong>c\u00e0lculs propis<\/strong>, comptant els mesos des del 06\/10\/2026. No s\u00f3n dates publicades per l&#8217;AEAT i s&#8217;han de confirmar abans de prendre decisions. Com a refer\u00e8ncia, el Ministeri d&#8217;Hisenda, en la seva nota informativa de 05\/10\/2026, situa a l&#8217;octubre de 2028 l&#8217;obligatorietat de la factura electr\u00f2nica per a qui factura 8 milions d&#8217;euros o menys, cosa que encaixa amb el c\u00f2mput de 24 mesos.<\/p>\n<table>\n<thead>\n<tr>\n<th>Grup<\/th>\n<th>Criteri<\/th>\n<th>Termini (RD 238\/2026)<\/th>\n<th>Data orientativa (infer\u00e8ncia)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Grans facturadors<\/td>\n<td>Volum d&#8217;operacions (art. 121 LIVA) superior a 8.000.000 \u20ac<\/td>\n<td>12 mesos des de l&#8217;entrada en vigor de l&#8217;ordre<\/td>\n<td>Cap al 06\/10\/2027<\/td>\n<\/tr>\n<tr>\n<td>Resta d&#8217;empresaris i professionals<\/td>\n<td>Volum d&#8217;operacions igual o inferior a 8.000.000 \u20ac<\/td>\n<td>24 mesos<\/td>\n<td>Cap al 06\/10\/2028<\/td>\n<\/tr>\n<tr>\n<td>Estats de la factura de persones f\u00edsiques i entitats en atribuci\u00f3 de rendes de 8.000.000 \u20ac o menys<\/td>\n<td>DT 3a<\/td>\n<td>12 mesos despr\u00e9s que l&#8217;obligaci\u00f3 els sigui aplicable<\/td>\n<td>Cap al 06\/10\/2029<\/td>\n<\/tr>\n<tr>\n<td>Subcontractistes que avui fan servir FACeB2B<\/td>\n<td>DT 1a<\/td>\n<td>M\u00e0xim 24 mesos des de l&#8217;entrada en vigor de l&#8217;ordre<\/td>\n<td>Cap al 06\/10\/2028<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>A m\u00e9s, la disposici\u00f3 addicional cinquena exigeix que la soluci\u00f3 p\u00fablica estigui disponible almenys dos mesos abans de la primera aplicaci\u00f3 efectiva.<\/p>\n<h2>Estats de la factura i pagament efectiu<\/h2>\n<p>La novetat amb m\u00e9s conseq\u00fc\u00e8ncies no \u00e9s el format, sin\u00f3 la informaci\u00f3 posterior a l&#8217;emissi\u00f3. L&#8217;art. 10 del RD 238\/2026 obliga a comunicar l&#8217;<strong>acceptaci\u00f3 o el rebuig comercial<\/strong> de la factura i la seva data, i el <strong>pagament efectiu complet<\/strong> amb la data efectiva de pagament. Altres estats, com el pagament parcial o la cessi\u00f3 a un tercer, s\u00f3n voluntaris. El termini per informar \u00e9s breu: el reial decret el fixa en dies comptats des que es produeix l&#8217;estat, per la qual cosa la comunicaci\u00f3 haur\u00e0 d&#8217;estar integrada en el circuit de cobraments i pagaments, no en un proc\u00e9s manual de final de mes.<\/p>\n<p>Les factures es poden emetre a trav\u00e9s de plataformes privades o de la soluci\u00f3 p\u00fablica de l&#8217;AEAT, en una de les sintaxis admeses per l&#8217;art. 7 d&#8217;acord amb la norma europea EN 16931: UBL, CII, EDIFACT o Facturae. La soluci\u00f3 p\u00fablica fa servir UBL com a sintaxi de refer\u00e8ncia. Les factures simplificades queden, com a regla general, fora de l&#8217;obligaci\u00f3 (art. 4).<\/p>\n<h2>Per\u00edode transitori amb PDF<\/h2>\n<p>Durant els dotze mesos seg\u00fcents a l&#8217;aplicaci\u00f3 de l&#8217;obligaci\u00f3 al grup de m\u00e9s de 8.000.000 \u20ac, les seves factures electr\u00f2niques hauran d&#8217;anar acompanyades d&#8217;una representaci\u00f3 en PDF llegible, llevat que el destinatari accepti expressament rebre-les sense aquesta representaci\u00f3 (DT 2a).<\/p>\n<p>En les cadenes de subministrament industrials de la prov\u00edncia d&#8217;Alacant \u00e9s habitual que hi convisquin grans compradors amb tallers i prove\u00efdors petits. Durant diversos anys coexistiran empreses obligades i no obligades, i cadascuna haur\u00e0 de saber qu\u00e8 exigir i qu\u00e8 oferir a l&#8217;altra part.<\/p>\n<h2>Qu\u00e8 canvia per a la comptabilitat i l&#8217;auditoria<\/h2>\n<p>Des del punt de vista de l&#8217;auditor, la factura electr\u00f2nica amb estats \u00e9s una font d&#8217;evid\u00e8ncia externa i estructurada. Hi ha tres efectes pr\u00e0ctics:<\/p>\n<ol>\n<li><strong>Vendes i tall d&#8217;operacions.<\/strong> Les dates d&#8217;emissi\u00f3, acceptaci\u00f3 i rebuig queden registrades fora de l&#8217;empresa. Les difer\u00e8ncies entre el que s&#8217;ha comptabilitzat i el que s&#8217;ha comunicat seran m\u00e9s visibles, tant per a l&#8217;auditor com per a l&#8217;Administraci\u00f3.<\/li>\n<li><strong>Per\u00edode mitj\u00e0 de pagament.<\/strong> La comunicaci\u00f3 del pagament efectiu far\u00e0 tra\u00e7able el compliment dels terminis de la Llei 3\/2004 de morositat, a la qual remet el mateix reial decret. La mem\u00f2ria dels comptes anuals ja ha d&#8217;informar del per\u00edode mitj\u00e0 de pagament a prove\u00efdors segons la Resoluci\u00f3 de l&#8217;Institut de Comptabilitat i Auditoria de Comptes (ICAC) de 29\/01\/2016; conv\u00e9 que la dada de la mem\u00f2ria i la que resulti del sistema siguin coherents.<\/li>\n<li><strong>Control intern.<\/strong> Qui accepta o rebutja factures, i quan, passa a ser una decisi\u00f3 amb efectes fiscals i d&#8217;informaci\u00f3. Cal definir responsables, autoritzacions i conciliacions peri\u00f2diques entre el sistema de facturaci\u00f3 i la comptabilitat.<\/li>\n<\/ol>\n<p>Si la seva empresa necessita revisar aquests circuits, el disseny de <a href=\"\/ca\/serveis\/estrategia-corporativa\/\">sistemes de control i estrat\u00e8gia corporativa<\/a> i el suport en l&#8217;<a href=\"\/ca\/serveis\/elaboracio-comptes-anuals\/\">elaboraci\u00f3 dels comptes anuals i la mem\u00f2ria<\/a> s\u00f3n bons punts de partida. I si opera a la prov\u00edncia, pot consultar com treballem com a <a href=\"\/ca\/auditors-alacant\/\">auditors a Alacant<\/a>.<\/p>\n<h2>Factura electr\u00f2nica i VERI*FACTU: dues obligacions diferents<\/h2>\n<p>No s&#8217;ha de confondre la factura electr\u00f2nica entre empreses amb els requisits dels sistemes inform\u00e0tics de facturaci\u00f3 del RD 1007\/2023 (VERI*FACTU). S\u00f3n normes diferents, amb calendaris diferents, encara que el Ministeri d&#8217;Hisenda ha anunciat la seva intenci\u00f3 d&#8217;alinear-los. Ho expliquem en <a href=\"\/ca\/blog\/verifactu-2027-dates-obligacio\/\">les dates de VERI*FACTU i l&#8217;ajornament anunciat<\/a>.<\/p>\n<h2>Preguntes freq\u00fcents<\/h2>\n<h3>El meu volum d&#8217;operacions es mesura amb l&#8217;any 2025 o amb el 2026?<\/h3>\n<p>El reial decret es refereix al volum d&#8217;operacions de l&#8217;\u00abany natural immediatament anterior\u00bb, sense concretar en el text revisat a quina data es refereix per a cada grup. Fins que l&#8217;AEAT ho aclareixi, el m\u00e9s prudent \u00e9s revisar el volum de 2025 i vigilar la previsi\u00f3 de 2026, sobretot si la seva empresa \u00e9s a prop dels 8.000.000 \u20ac.<\/p>\n<h3>Serveix enviar la factura en PDF?<\/h3>\n<p>No com a factura electr\u00f2nica obligat\u00f2ria. El PDF nom\u00e9s acompanya la factura estructurada durant el per\u00edode transitori del grup de m\u00e9s de 8.000.000 \u20ac, i el destinatari hi pot renunciar.<\/p>\n<h3>Qu\u00e8 passa amb els aut\u00f2noms?<\/h3>\n<p>Els aut\u00f2noms i les entitats en atribuci\u00f3 de rendes amb 8.000.000 \u20ac o menys s\u00f3n en el grup de 24 mesos. A m\u00e9s, l&#8217;obligaci\u00f3 de comunicar els estats de la factura els arriba dotze mesos m\u00e9s tard i, fins aleshores, \u00e9s volunt\u00e0ria.<\/p>\n<h3>Afecta les factures a consumidors finals?<\/h3>\n<p>No. L&#8217;obligaci\u00f3 s&#8217;aplica quan el destinatari \u00e9s empresari o professional amb seu, establiment permanent o domicili a Espanya. Les factures simplificades queden fora com a regla general.<\/p>\n<h2>Fonts oficials<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-7295\" target=\"_blank\" rel=\"noopener\">Reial decret 238\/2026, de 25 de mar\u00e7 (BOE n\u00fam. 79, de 31\/03\/2026)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20587\" target=\"_blank\" rel=\"noopener\">Ordre HAC\/1028\/2026, de 2 d&#8217;octubre, per la qual es regula la soluci\u00f3 p\u00fablica de facturaci\u00f3 electr\u00f2nica (BOE n\u00fam. 247, de 05\/10\/2026)<\/a><\/li>\n<li><a href=\"https:\/\/www.hacienda.gob.es\/sgt\/gabsehacienda\/nota-informativa-verifactu.pdf\" target=\"_blank\" rel=\"noopener\">Ministeri d&#8217;Hisenda, nota informativa de 05\/10\/2026<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2016-1112\" target=\"_blank\" rel=\"noopener\">Resoluci\u00f3 de l&#8217;ICAC de 29\/01\/2016 sobre el per\u00edode mitj\u00e0 de pagament a prove\u00efdors (BOE-A-2016-1112)<\/a><\/li>\n<\/ul>\n<p>Si vol revisar com afecta la factura electr\u00f2nica als seus processos de facturaci\u00f3, al seu control intern o a la informaci\u00f3 de la seva mem\u00f2ria, <a href=\"\/ca\/contacte\/\">contacti amb el nostre equip<\/a> i analitzarem el seu cas.<\/p>\n<p class=\"ca-note\">Article elaborat per l&#8217;equip t\u00e8cnic de Controlaudit. Actualitzat el 08\/10\/2026. Aquest contingut \u00e9s informatiu i no substitueix l&#8217;assessorament professional sobre el seu cas concret.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Des del 06\/10\/2026 corren els terminis de la factura electr\u00f2nica entre empreses: 12 mesos per a qui superi 8.000.000 \u20ac de volum d&#8217;operacions i 24 mesos per a la resta. Expliquem els grups, les dates orientatives, els estats de la factura i el seu efecte en la comptabilitat i l&#8217;auditoria.<\/p>\n","protected":false},"author":1,"featured_media":779,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Factura electr\u00f2nica B2B: terminis des del 06\/10\/2026","ca_meta_desc":"L'Ordre HAC\/1028\/2026 activa els terminis del RD 238\/2026: 12 mesos si se superen 8 M\u20ac de volum d'operacions i 24 per a la resta. Dates i efectes.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[176],"tags":[],"class_list":["post-1952","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilitat-facturacio-digital"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Factura electr\u00f2nica obligat\u00f2ria entre empreses: els terminis van comen\u00e7ar el 06\/10\/2026 - Controlaudit<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Factura electr\u00f2nica obligat\u00f2ria entre empreses: els terminis van comen\u00e7ar el 06\/10\/2026 - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Des del 06\/10\/2026 corren els terminis de la factura electr\u00f2nica entre empreses: 12 mesos per a qui superi 8.000.000 \u20ac de volum d&#039;operacions i 24 mesos per a la resta. Expliquem els grups, les dates orientatives, els estats de la factura i el seu efecte en la comptabilitat i l&#039;auditoria.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-06T09:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-14T11:51:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/factura-electronica-obligatoria-b2b-plazos-v2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"controlaudit_web\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"controlaudit_web\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BlogPosting\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/factura-electronica-obligatoria-b2b-terminis\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/factura-electronica-obligatoria-b2b-terminis\\\/\"},\"author\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\"},\"headline\":\"Factura electr\u00f2nica obligat\u00f2ria entre empreses: els terminis van comen\u00e7ar el 06\\\/10\\\/2026\",\"datePublished\":\"2026-10-06T09:30:00+00:00\",\"dateModified\":\"2026-10-14T11:51:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/factura-electronica-obligatoria-b2b-terminis\\\/\"},\"wordCount\":1516,\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/factura-electronica-obligatoria-b2b-terminis\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/factura-electronica-obligatoria-b2b-plazos-v2.jpg\",\"articleSection\":[\"Comptabilitat i facturaci\u00f3 digital\"],\"inLanguage\":\"ca\",\"isAccessibleForFree\":true,\"about\":[{\"@type\":\"Thing\",\"name\":\"Comptabilitat i facturaci\u00f3 digital\"}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/factura-electronica-obligatoria-b2b-terminis\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/factura-electronica-obligatoria-b2b-terminis\\\/\",\"name\":\"Factura electr\u00f2nica obligat\u00f2ria entre empreses: els terminis van comen\u00e7ar el 06\\\/10\\\/2026 - Controlaudit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/factura-electronica-obligatoria-b2b-terminis\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/factura-electronica-obligatoria-b2b-terminis\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/factura-electronica-obligatoria-b2b-plazos-v2.jpg\",\"datePublished\":\"2026-10-06T09:30:00+00:00\",\"dateModified\":\"2026-10-14T11:51:14+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/factura-electronica-obligatoria-b2b-terminis\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/factura-electronica-obligatoria-b2b-terminis\\\/\"]}],\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\"}},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/factura-electronica-obligatoria-b2b-terminis\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/factura-electronica-obligatoria-b2b-plazos-v2.jpg\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/factura-electronica-obligatoria-b2b-plazos-v2.jpg\",\"width\":1600,\"height\":1000,\"caption\":\"Vista a\u00e8ria de camions en un centre log\u00edstic\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/factura-electronica-obligatoria-b2b-terminis\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Factura electr\u00f2nica obligat\u00f2ria entre empreses: els terminis van comen\u00e7ar el 06\\\/10\\\/2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#website\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/\",\"name\":\"Controlaudit\",\"description\":\"Auditores de cuentas en Espa\u00f1a\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":[\"Organization\",\"AccountingService\"],\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\",\"name\":\"Controlaudit\",\"alternateName\":[\"ControlAudit\",\"Controlaudit Auditores\"],\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"ca\"},\"image\":[{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"ca\"},{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"width\":415,\"height\":96,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"ca\"}],\"legalName\":\"Controlaudit Auditores Certificados, S.L.\",\"description\":\"Societat d'auditoria de comptes inscrita al ROAC (n\u00fam. S1604) que presta serveis arreu d'Espanya. Auditoria de comptes, subvencions, sector p\u00fablic, informes especials, due diligence, valoracions, proves pericials i sostenibilitat.\",\"taxID\":\"B53821252\",\"vatID\":\"ESB53821252\",\"identifier\":[{\"@type\":\"PropertyValue\",\"propertyID\":\"ROAC\",\"name\":\"Registro Oficial de Auditores de Cuentas\",\"value\":\"S1604\"},{\"@type\":\"PropertyValue\",\"propertyID\":\"NIF\",\"value\":\"B53821252\"}],\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"Avda. Maisonnave, 30, 1.\u00ba B\",\"postalCode\":\"03003\",\"addressLocality\":\"Alicante\",\"addressRegion\":\"Alicante\",\"addressCountry\":\"ES\"},\"hasMap\":\"https:\\\/\\\/www.google.com\\\/maps\\\/search\\\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante\",\"areaServed\":[{\"@type\":\"Country\",\"name\":\"Espa\u00f1a\"}],\"openingHoursSpecification\":[{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"09:00\",\"closes\":\"14:00\"},{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"16:00\",\"closes\":\"19:00\"}],\"contactPoint\":[{\"@type\":\"ContactPoint\",\"contactType\":\"customer service\",\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"areaServed\":\"ES\",\"availableLanguage\":[\"es\"]}],\"knowsLanguage\":[\"es\"],\"knowsAbout\":[\"Auditor\u00eda de cuentas\",\"Auditor\u00eda de cuentas anuales\",\"Auditor\u00eda de subvenciones\",\"Auditor\u00eda del sector p\u00fablico\",\"Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)\",\"Plan General de Contabilidad\",\"Ley 22\\\/2015 de Auditor\u00eda de Cuentas\",\"Due diligence\",\"Valoraci\u00f3n de empresas\",\"Planes de viabilidad\",\"Reestructuraci\u00f3n empresarial\",\"Pericial econ\u00f3mica\",\"Informes especiales mercantiles\",\"Estado de informaci\u00f3n no financiera\",\"Sostenibilidad corporativa\"],\"currenciesAccepted\":\"EUR\",\"paymentAccepted\":\"Transferencia bancaria\",\"hasOfferCatalog\":{\"@type\":\"OfferCatalog\",\"name\":\"Serveis d'auditoria i consultoria\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/servicios\\\/\",\"itemListElement\":[{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-comptes-anuals\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/elaboracio-comptes-anuals\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-subvencions\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/informes-especials\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-gestio\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-serveis\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-sector-public\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/due-diligence\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/valoracio-empreses\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/plans-viabilitat\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/proves-pericials\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/verificacio-sostenibilitat\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/estrategia-corporativa\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/participacio-comites\\\/#service\"}}]}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Factura electr\u00f2nica obligat\u00f2ria entre empreses: els terminis van comen\u00e7ar el 06\/10\/2026 - Controlaudit","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/","og_locale":"ca_ES","og_type":"website","og_title":"Factura electr\u00f2nica obligat\u00f2ria entre empreses: els terminis van comen\u00e7ar el 06\/10\/2026 - Controlaudit","og_description":"Des del 06\/10\/2026 corren els terminis de la factura electr\u00f2nica entre empreses: 12 mesos per a qui superi 8.000.000 \u20ac de volum d'operacions i 24 mesos per a la resta. Expliquem els grups, les dates orientatives, els estats de la factura i el seu efecte en la comptabilitat i l'auditoria.","og_url":"https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/","og_site_name":"Controlaudit","article_published_time":"2026-10-06T09:30:00+00:00","article_modified_time":"2026-10-14T11:51:14+00:00","og_image":[{"width":1600,"height":1000,"url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/factura-electronica-obligatoria-b2b-plazos-v2.jpg","type":"image\/jpeg"}],"author":"controlaudit_web","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"controlaudit_web","Temps estimat de lectura":"7 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"BlogPosting","@id":"https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/#article","isPartOf":{"@id":"https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/"},"author":{"@id":"https:\/\/www.controlaudit.es\/ca\/#organization"},"headline":"Factura electr\u00f2nica obligat\u00f2ria entre empreses: els terminis van comen\u00e7ar el 06\/10\/2026","datePublished":"2026-10-06T09:30:00+00:00","dateModified":"2026-10-14T11:51:14+00:00","mainEntityOfPage":{"@id":"https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/"},"wordCount":1516,"publisher":{"@id":"https:\/\/www.controlaudit.es\/ca\/#organization"},"image":{"@id":"https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/#primaryimage"},"thumbnailUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/factura-electronica-obligatoria-b2b-plazos-v2.jpg","articleSection":["Comptabilitat i facturaci\u00f3 digital"],"inLanguage":"ca","isAccessibleForFree":true,"about":[{"@type":"Thing","name":"Comptabilitat i facturaci\u00f3 digital"}]},{"@type":"WebPage","@id":"https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/","url":"https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/","name":"Factura electr\u00f2nica obligat\u00f2ria entre empreses: els terminis van comen\u00e7ar el 06\/10\/2026 - Controlaudit","isPartOf":{"@id":"https:\/\/www.controlaudit.es\/ca\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/#primaryimage"},"image":{"@id":"https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/#primaryimage"},"thumbnailUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/factura-electronica-obligatoria-b2b-plazos-v2.jpg","datePublished":"2026-10-06T09:30:00+00:00","dateModified":"2026-10-14T11:51:14+00:00","breadcrumb":{"@id":"https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/"]}],"publisher":{"@id":"https:\/\/www.controlaudit.es\/ca\/#organization"}},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/#primaryimage","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/factura-electronica-obligatoria-b2b-plazos-v2.jpg","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/factura-electronica-obligatoria-b2b-plazos-v2.jpg","width":1600,"height":1000,"caption":"Vista a\u00e8ria de camions en un centre log\u00edstic"},{"@type":"BreadcrumbList","@id":"https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.controlaudit.es\/ca\/"},{"@type":"ListItem","position":2,"name":"Factura electr\u00f2nica obligat\u00f2ria entre empreses: els terminis van comen\u00e7ar el 06\/10\/2026"}]},{"@type":"WebSite","@id":"https:\/\/www.controlaudit.es\/ca\/#website","url":"https:\/\/www.controlaudit.es\/ca\/","name":"Controlaudit","description":"Auditores de cuentas en Espa\u00f1a","publisher":{"@id":"https:\/\/www.controlaudit.es\/ca\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.controlaudit.es\/ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":["Organization","AccountingService"],"@id":"https:\/\/www.controlaudit.es\/ca\/#organization","name":"Controlaudit","alternateName":["ControlAudit","Controlaudit Auditores"],"url":"https:\/\/www.controlaudit.es\/ca\/","logo":{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"ca"},"image":[{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"ca"},{"@type":"ImageObject","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","width":415,"height":96,"caption":"Controlaudit Auditores Certificados","inLanguage":"ca"}],"legalName":"Controlaudit Auditores Certificados, S.L.","description":"Societat d'auditoria de comptes inscrita al ROAC (n\u00fam. S1604) que presta serveis arreu d'Espanya. Auditoria de comptes, subvencions, sector p\u00fablic, informes especials, due diligence, valoracions, proves pericials i sostenibilitat.","taxID":"B53821252","vatID":"ESB53821252","identifier":[{"@type":"PropertyValue","propertyID":"ROAC","name":"Registro Oficial de Auditores de Cuentas","value":"S1604"},{"@type":"PropertyValue","propertyID":"NIF","value":"B53821252"}],"telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","address":{"@type":"PostalAddress","streetAddress":"Avda. Maisonnave, 30, 1.\u00ba B","postalCode":"03003","addressLocality":"Alicante","addressRegion":"Alicante","addressCountry":"ES"},"hasMap":"https:\/\/www.google.com\/maps\/search\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante","areaServed":[{"@type":"Country","name":"Espa\u00f1a"}],"openingHoursSpecification":[{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"09:00","closes":"14:00"},{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"16:00","closes":"19:00"}],"contactPoint":[{"@type":"ContactPoint","contactType":"customer service","telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","areaServed":"ES","availableLanguage":["es"]}],"knowsLanguage":["es"],"knowsAbout":["Auditor\u00eda de cuentas","Auditor\u00eda de cuentas anuales","Auditor\u00eda de subvenciones","Auditor\u00eda del sector p\u00fablico","Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)","Plan General de Contabilidad","Ley 22\/2015 de Auditor\u00eda de Cuentas","Due diligence","Valoraci\u00f3n de empresas","Planes de viabilidad","Reestructuraci\u00f3n empresarial","Pericial econ\u00f3mica","Informes especiales mercantiles","Estado de informaci\u00f3n no financiera","Sostenibilidad corporativa"],"currenciesAccepted":"EUR","paymentAccepted":"Transferencia bancaria","hasOfferCatalog":{"@type":"OfferCatalog","name":"Serveis d'auditoria i consultoria","url":"https:\/\/www.controlaudit.es\/ca\/servicios\/","itemListElement":[{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-comptes-anuals\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/elaboracio-comptes-anuals\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-subvencions\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/informes-especials\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-gestio\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-serveis\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-sector-public\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/due-diligence\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/valoracio-empreses\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/plans-viabilitat\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/proves-pericials\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/verificacio-sostenibilitat\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/estrategia-corporativa\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/participacio-comites\/#service"}}]}}]}},"_links":{"self":[{"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/posts\/1952","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/comments?post=1952"}],"version-history":[{"count":0,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/posts\/1952\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/media\/779"}],"wp:attachment":[{"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/media?parent=1952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/categories?post=1952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/tags?post=1952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}