{"id":16263,"date":"2020-02-24T09:40:25","date_gmt":"2020-02-24T08:40:25","guid":{"rendered":"https:\/\/www.sage.com\/es-es\/blog\/?p=16263"},"modified":"2026-03-13T14:21:54","modified_gmt":"2026-03-13T13:21:54","slug":"ticket-bai-que-diferencias-hay-entre-las-diputaciones-del-pais-vasco","status":"publish","type":"post","link":"https:\/\/www.sage.com\/es-es\/blog\/ticket-bai-que-diferencias-hay-entre-las-diputaciones-del-pais-vasco\/","title":{"rendered":"Ticket BAI: Qu\u00e9 diferencias hay entre las diputaciones del Pa\u00eds Vasco (infograf\u00eda)"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/es-es\/blog\/categoria\/finanzas\/\" class=\"entry-header__link\">Finanzas<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tTicket BAI: Qu\u00e9 diferencias hay entre las diputaciones del Pa\u00eds Vasco (infograf\u00eda)\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2020-02-24T09:40:25+01:00\">24 febrero, 2020<\/time><\/span><span class=\"reading-time\"> minutos de lectura<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Ticket BAI: Qu\u00e9 diferencias hay entre las diputaciones del Pa\u00eds Vasco (infograf\u00eda)\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/es-es\/blog\/ticket-bai-que-diferencias-hay-entre-las-diputaciones-del-pais-vasco\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Compartir<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copiar enlace<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copiado<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/es-es\/blog\/author\/ronald-lozano\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano-350x350.jpg\" class=\"entry-author__image\" alt=\"Sage\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano-350x350.jpg 350w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano.jpg 600w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Ronald Lozano<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n<div class=\"sage-block-classic-wrapper\">\n\n<p>En este post con contenido actualizado te contamos cu\u00e1les son los plazos para la implementaci\u00f3n definitiva del sistema Ticket BAI en el Pa\u00eds vasco. \u00bfEst\u00e1s al tanto de las \u00faltimas modificaciones provocadas por la pandemia?<\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Ticket<\/span><span data-contrast=\"auto\">&nbsp;<\/span><span data-contrast=\"auto\">BAI&nbsp;<\/span><span data-contrast=\"auto\">es una&nbsp;<\/span><span data-contrast=\"auto\">herramienta de control<\/span><span data-contrast=\"auto\">&nbsp;<\/span><span data-contrast=\"auto\">de los sistemas de facturaci\u00f3n<\/span><span data-contrast=\"auto\">&nbsp;cuyo objetivo es evitar el&nbsp;<\/span><span data-contrast=\"auto\">fraude fiscal<\/span><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">El nuevo sistema p<\/span><span data-contrast=\"auto\">ropone una serie de&nbsp;<\/span><span data-contrast=\"auto\">medidas legales y t\u00e9cnicas<\/span><span data-contrast=\"auto\">&nbsp;en&nbsp;<\/span><span data-contrast=\"auto\">el software,<\/span><span data-contrast=\"auto\">&nbsp;<\/span><span data-contrast=\"auto\">para poder<\/span><span data-contrast=\"auto\">&nbsp;<\/span><span data-contrast=\"auto\">controlar los ingresos<\/span><span data-contrast=\"auto\">&nbsp;que se producen en todos los sectores<\/span><span data-contrast=\"auto\">,<\/span><span data-contrast=\"auto\">&nbsp;incluidos los cobros en efectivo.&nbsp;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><!--more--><\/p>\n<hr>\n<p><cite class=\"content-cite\"><strong>IMPORTANTE<\/strong>: Las fechas de este post est\u00e1n actualizadas conforme al aplazamiento de este sistema publicado por las Diputaciones Forales, a ra\u00edz de las medidas adoptadas como consecuencia del COVID-19.<\/cite><\/p>\n<hr>\n<p><span data-contrast=\"auto\">Esta iniciativa de control ya existe desde hace tiempo en otros pa\u00edses como Austria, Portugal o Suecia y ahora <\/span><span data-contrast=\"auto\">se<\/span><span data-contrast=\"auto\">r\u00e1<\/span><span data-contrast=\"auto\">&nbsp;obligatorio tambi\u00e9n para todas las empresas y aut\u00f3nomos que reciben el pago de clientes&nbsp;<\/span><span data-contrast=\"auto\">en el<\/span><span data-contrast=\"auto\">&nbsp;Pa\u00eds Vasco.<\/span><strong><span data-contrast=\"auto\">&nbsp;<\/span><\/strong><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p><strong><span data-contrast=\"auto\">\u00bfQu\u00e9 pretende esta medida?<\/span><\/strong><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">La mejora del cumplimento fiscal<\/span><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">La protecci\u00f3n del consumidor<\/span><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Reducci\u00f3n de los costes procedentes de cumplir con estas obligaciones fiscales<\/span><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/li>\n<\/ul>\n<h2><span data-contrast=\"auto\">El Pa\u00eds Vasco<\/span><span data-contrast=\"auto\">,&nbsp;<\/span><span data-contrast=\"auto\">pionero<\/span><span data-contrast=\"auto\">&nbsp;en implementar este sistema<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/h2>\n<p><span data-contrast=\"auto\">La aplicaci\u00f3n de&nbsp;<\/span><a href=\"https:\/\/www.sage.com\/es-es\/certificacion-software\/ticket-bai\/\"><span data-contrast=\"none\">Ticket B<\/span><span data-contrast=\"none\">AI<\/span><\/a><span data-contrast=\"auto\">&nbsp;<\/span><span data-contrast=\"auto\">ha sido<\/span><span data-contrast=\"auto\">&nbsp;desarrollad<\/span><span data-contrast=\"auto\">a por<\/span><span data-contrast=\"auto\">&nbsp;el&nbsp;<\/span><span data-contrast=\"auto\">Gobierno Vasco junto con las Haciendas Forales dejando exenta, por&nbsp;<\/span><span data-contrast=\"auto\">el momento, a Navarra. Es decir, solo estar\u00e1 vigente en l<\/span><span data-contrast=\"auto\">os tres territorios hist\u00f3ricos<\/span><span data-contrast=\"auto\">.&nbsp;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Sin embargo<\/span><span data-contrast=\"auto\">,&nbsp;<\/span><span data-contrast=\"auto\">a nivel estatal se prev\u00e9 que la&nbsp;<\/span><span data-contrast=\"auto\">Agencia Tributaria<\/span><span data-contrast=\"auto\">&nbsp;<\/span><span data-contrast=\"auto\">estable<\/span><span data-contrast=\"auto\">zca un sistema similar&nbsp;<\/span><span data-contrast=\"auto\">en territorio com\u00fan<\/span><span data-contrast=\"auto\">&nbsp;en los pr\u00f3ximos a\u00f1os<\/span><span data-contrast=\"auto\">,<\/span><span data-contrast=\"auto\">&nbsp;por&nbsp;<\/span><span data-contrast=\"auto\">cuanto ha formado parte de uno de los puntos del reciente gobierno.&nbsp;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">E<\/span><span data-contrast=\"auto\">l Pa\u00eds Vasco ser\u00e1 el primero en el contexto nacional<\/span><span data-contrast=\"auto\">&nbsp;en utilizar un sistema&nbsp;<\/span><span data-contrast=\"auto\">con estas caracter\u00edsticas, pero&nbsp;<\/span><span data-contrast=\"auto\">\u00bf<\/span><span data-contrast=\"auto\">cu\u00e1les son los motivos que le han llevado a hacerlo<\/span><span data-contrast=\"auto\">?<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Pretend<\/span><span data-contrast=\"auto\">e<\/span><span data-contrast=\"auto\">&nbsp;<\/span><strong><span data-contrast=\"auto\">combatir la econom\u00eda sumergida<\/span><\/strong><strong><span data-contrast=\"auto\">&nbsp;<\/span><\/strong><span data-contrast=\"auto\">que tanto inquieta a la Administraci\u00f3n, aproximadamente un 17% del PIB auton\u00f3mico.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Y,&nbsp;<\/span><span data-contrast=\"auto\">con esto<\/span><span data-contrast=\"auto\">,&nbsp;<\/span><strong><span data-contrast=\"auto\">aumentar la financiaci\u00f3n&nbsp;<\/span><\/strong><span data-contrast=\"auto\">de la Administraci\u00f3n P\u00fablica.&nbsp;&nbsp;<\/span><\/li>\n<\/ul>\n<h2><span data-contrast=\"auto\">\u00bfC\u00f3mo afectar\u00e1 a cada&nbsp;<\/span><span data-contrast=\"auto\">diputaci\u00f3n<\/span><span data-contrast=\"auto\">?<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/h2>\n<p><span data-contrast=\"auto\">Las&nbsp;<\/span><span data-contrast=\"auto\">Haciendas forales<\/span><span data-contrast=\"auto\">&nbsp;han elaborado<\/span><span data-contrast=\"auto\">, junto con el&nbsp;<\/span><span data-contrast=\"auto\">G<\/span><span data-contrast=\"auto\">obierno&nbsp;<\/span><span data-contrast=\"auto\">V<\/span><span data-contrast=\"auto\">asco,<\/span><span data-contrast=\"auto\">&nbsp;los&nbsp;<\/span><span data-contrast=\"auto\">detalles t\u00e9cnicos<\/span><span data-contrast=\"auto\">&nbsp;que configura<\/span><span data-contrast=\"auto\">r\u00e1n<\/span><span data-contrast=\"auto\">&nbsp;<\/span><a href=\"https:\/\/www.sage.com\/es-es\/certificacion-software\/ticket-bai\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span data-contrast=\"auto\">Ticket<\/span><span data-contrast=\"auto\">&nbsp;B<\/span><span data-contrast=\"auto\">AI<\/span><\/a><span data-contrast=\"auto\">, contrast\u00e1ndolo con un pilotaje que les ayudara a anticipar posibles problem\u00e1ticas de este sistema<\/span><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Una vez finalizado&nbsp;<\/span><span data-contrast=\"auto\">esta parte del proyecto, cada Hacienda foral establece su propio modo de implantaci\u00f3n. Los detallamos por territorios:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<h3><strong><span data-contrast=\"auto\">Ticket<\/span><\/strong><strong><span data-contrast=\"auto\">&nbsp;B<\/span><\/strong><strong><span data-contrast=\"auto\">AI<\/span><\/strong><strong><span data-contrast=\"auto\">&nbsp;en Bizkaia<\/span><\/strong><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/h3>\n<p><span data-contrast=\"auto\">Ticket<\/span><span data-contrast=\"auto\">&nbsp;BAI se englobar\u00e1 dentro del proyecto&nbsp;<\/span><span data-contrast=\"auto\">Batuz<\/span><span data-contrast=\"auto\">,&nbsp;<\/span><span data-contrast=\"auto\">con el objetivo final de<\/span><span data-contrast=\"auto\">&nbsp;que la Hacienda Foral proponga<\/span><span data-contrast=\"auto\">&nbsp;a los contribuyentes los<\/span><span data-contrast=\"auto\">&nbsp;borradores de IVA, IS e IRPF.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p><strong><span data-contrast=\"auto\">\u00bfQu\u00e9 es&nbsp;<\/span><\/strong><strong><span data-contrast=\"auto\">Batuz<\/span><\/strong><strong><span data-contrast=\"auto\">?<\/span><\/strong><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Se trata<\/span><span data-contrast=\"auto\">&nbsp;<\/span><span data-contrast=\"auto\">de un sistema<\/span><span data-contrast=\"auto\">&nbsp;de acci\u00f3n contra el&nbsp;<\/span><a href=\"https:\/\/www.sage.com\/es-es\/blog\/diccionario-empresarial\/fraude-fiscal\/\"><strong><span data-contrast=\"none\">fraude fiscal<\/span><\/strong><\/a><strong><span data-contrast=\"auto\">&nbsp;<\/span><\/strong><span data-contrast=\"auto\">impulsado por<\/span><span data-contrast=\"auto\">&nbsp;la Hacienda Foral de Bizkaia<\/span><span data-contrast=\"auto\">&nbsp;cuyo objetivo es a<\/span><span data-contrast=\"auto\">umentar el control sobre el fraude fiscal de los contribuyentes que realizan actividades econ\u00f3micas facilit\u00e1ndoles el cumplimento de las obligaciones tributarias.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Con esto,&nbsp;<\/span><span data-contrast=\"auto\">Batuz<\/span><span data-contrast=\"auto\">&nbsp;tendr\u00e1 tres pilares:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<ol>\n<li><span data-contrast=\"auto\">Ticket<\/span><span data-contrast=\"auto\">&nbsp;BAI<\/span><span data-contrast=\"auto\">, consistiendo en el env\u00edo de la informaci\u00f3n de las facturas a la Hacienda Foral y la emisi\u00f3n de las mismas con c\u00f3digo QR.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/li>\n<li><span data-contrast=\"auto\">L<\/span><span data-contrast=\"auto\">a presentaci\u00f3n&nbsp;<\/span><span data-contrast=\"auto\">obligatoria&nbsp;<\/span><span data-contrast=\"auto\">de los libros de registro de operaciones econ\u00f3micas de forma online<\/span><span data-contrast=\"auto\">. Esto se har\u00e1 a trav\u00e9s de modelo 140 para los profesionales, y del modelo 240 para las empresas.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/li>\n<li><span data-contrast=\"auto\">Borradores de declaraciones de<\/span><span data-contrast=\"auto\">&nbsp;IVA, el IS y el IRPF&nbsp;<\/span><span data-contrast=\"auto\">que l<\/span><span data-contrast=\"auto\">a Hacienda Foral propondr\u00e1 a los contribuyentes.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/li>\n<\/ol>\n<p>Las empresas y aut\u00f3nomos que as\u00ed lo han querido empezaron a implantar Ticket BAI de&nbsp;forma voluntaria&nbsp;a partir del&nbsp;<strong>1 de octubre de 2020<\/strong>.<\/p>\n<p>Y, aunque estaba previsto que la implantaci\u00f3n obligatoria fuera en enero de 2021, se ha fijado una nueva fecha como consecuencia del COVID-19: el <strong>1 de enero de 2024<\/strong>.<\/p>\n<h3>Aspectos destacados sobre Batuz<\/h3>\n<p><span data-contrast=\"auto\">Conviene no olvidar o<\/span><span data-contrast=\"auto\">tros aspectos&nbsp;<\/span><span data-contrast=\"auto\">a<\/span><span data-contrast=\"auto\">&nbsp;tener en cuenta sobre&nbsp;<\/span><span data-contrast=\"auto\">Batuz<\/span><span data-contrast=\"auto\">:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">El per\u00edodo de env\u00edo de la informaci\u00f3n&nbsp;<\/span><span data-contrast=\"auto\">sobre las facturas&nbsp;<\/span><span data-contrast=\"auto\">ser\u00e1&nbsp;<\/span><span data-contrast=\"auto\">el mismo en el que los contribuyentes env\u00eden&nbsp;<\/span><span data-contrast=\"auto\">su declaraci\u00f3n del IVA, excepto para aquellos que est\u00e1n suscritos al SII y que tendr\u00e1n que enviar&nbsp;<\/span><span data-contrast=\"auto\">la informaci\u00f3n en el mismo plazo que este<\/span><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">La implantaci\u00f3n obligatoria se realizar\u00e1 para aut\u00f3nomos y empresas al mismo tiempo.<\/span><\/li>\n<li>Adem\u00e1s,&nbsp;podr\u00e1n deducirse el 30% en el IS o el IRPF del gasto asumido&nbsp;por&nbsp;la implantaci\u00f3n voluntaria de Ticket BAI durante 2020.<\/li>\n<li>Podr\u00e1n aplicarse una reducci\u00f3n en la base imponible del IS o IRPF de entre el 15 y el 2%, en funci\u00f3n de la fecha de inicio voluntaria.<\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">El incumplimiento de las obligaciones que conllevar\u00e1&nbsp;<\/span><span data-contrast=\"auto\">Batuz<\/span><span data-contrast=\"auto\">&nbsp;<\/span><span data-contrast=\"auto\">(no usar un programa adaptado a&nbsp;<\/span><span data-contrast=\"auto\">Ticket<\/span><span data-contrast=\"auto\">&nbsp;BAI<\/span><span data-contrast=\"auto\">&nbsp;y manipular el mismo o sus archivos)<\/span><span data-contrast=\"auto\">&nbsp;implicar\u00e1 la potestad de la Inspecci\u00f3n Tributaria foral<\/span><span data-contrast=\"auto\">&nbsp;de imponer sanciones que pueden&nbsp;<\/span><span data-contrast=\"auto\">ser de entre el<\/span><span data-contrast=\"auto\">&nbsp;20% y el<\/span><span data-contrast=\"auto\">&nbsp;30% de la cifra de negocios<\/span><span data-contrast=\"auto\">,<\/span><span data-contrast=\"auto\">&nbsp;con&nbsp;<\/span><span data-contrast=\"auto\">un m\u00ednimo de entre 20.000 y 40.000 euros.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<h3><strong><span data-contrast=\"auto\">Ticket<\/span><\/strong><strong><span data-contrast=\"auto\">&nbsp;B<\/span><\/strong><strong><span data-contrast=\"auto\">AI<\/span><\/strong><strong><span data-contrast=\"auto\">&nbsp;en Gipuzkoa<\/span><\/strong><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/h3>\n<p><span data-contrast=\"auto\">El arranque de <\/span><strong>Ticket&nbsp;BAI<\/strong><span data-contrast=\"auto\"><strong> en Gipuzkoa sufre un nuevo retraso<\/strong>. Y es que, seg\u00fan ha anunciado la Diputaci\u00f3n Foral, se extiende en seis meses el periodo voluntario para todos los colectivos, por lo que el <strong>periodo obligatorio comenzar\u00e1 el 1 de julio de 2022.<\/strong><\/span><\/p>\n<p>Adem\u00e1s se presentar\u00e1 otra novedad ya que <strong>se eximir\u00e1 de Ticket BAI a aquellas personas que estar\u00edan pr\u00f3ximas a la jubilaci\u00f3n.<\/strong><\/p>\n<p><span data-contrast=\"auto\">La<\/span><span data-contrast=\"auto\"> implantaci\u00f3n ser\u00e1 progresiva<\/span><span data-contrast=\"auto\">&nbsp;y se distribuir\u00e1 por sectores de actividad<\/span><span data-contrast=\"auto\">.<\/span><span data-contrast=\"auto\">&nbsp;<\/span><span data-contrast=\"auto\">S<\/span><span data-contrast=\"auto\">e comenzar\u00e1 por&nbsp;<\/span><span data-contrast=\"auto\">las empresas y profesionales que dediquen su actividad a&nbsp;<\/span><span data-contrast=\"auto\">la gesti\u00f3n tributaria (despachos, asesor\u00edas y&nbsp;<\/span><span data-contrast=\"auto\">consultor\u00edas, en su mayor\u00eda)<\/span><span data-contrast=\"auto\">&nbsp;y se ir\u00e1 aumentando por&nbsp;<\/span><span data-contrast=\"auto\">gradualmente&nbsp;<\/span><span data-contrast=\"auto\">en c<\/span><span data-contrast=\"auto\">uatro<\/span><span data-contrast=\"auto\">&nbsp;<\/span><span data-contrast=\"auto\">fases m\u00e1s<\/span><span data-contrast=\"auto\"> con el fin de que para finales de 2023 todas la<\/span><span data-contrast=\"auto\">s empresas y profesionales<\/span><span data-contrast=\"auto\">&nbsp;de<\/span><span data-contrast=\"auto\">l territorio<\/span><span data-contrast=\"auto\">&nbsp;utilicen un programa de facturaci\u00f3n en concordancia a&nbsp;<\/span><span data-contrast=\"auto\">Ticket<\/span><span data-contrast=\"auto\">&nbsp;B<\/span><span data-contrast=\"auto\">AI<\/span><span data-contrast=\"auto\">&nbsp;y env\u00eden sus facturas a la Hacienda Foral<\/span><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">El env\u00edo<\/span><span data-contrast=\"auto\">&nbsp;de las facturas de la Administraci\u00f3n guipuzcoana<\/span><span data-contrast=\"auto\">&nbsp;ser\u00e1 simult\u00e1neo a la emisi\u00f3n de&nbsp;<\/span><span data-contrast=\"auto\">la<\/span><span data-contrast=\"auto\">s mismas<\/span><span data-contrast=\"auto\">. De esta forma se podr\u00e1 realizar un control&nbsp;<\/span><span data-contrast=\"auto\">m\u00e1s fidedigno de los ingresos de los contribuyentes<\/span><span data-contrast=\"auto\">.&nbsp;<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Del mismo modo que en Bizkaia,&nbsp;<\/span><span data-contrast=\"auto\">la Diputaci\u00f3n pondr\u00e1 a&nbsp;<\/span><span data-contrast=\"auto\">dispo<\/span><span data-contrast=\"auto\">sici\u00f3<\/span><span data-contrast=\"auto\">n<\/span><span data-contrast=\"auto\">&nbsp;<\/span><span data-contrast=\"auto\">un&nbsp;<\/span><a href=\"https:\/\/www.sage.com\/es-es\/blog\/programa-de-facturacion-como-saber-cual-elegir\/\"><span data-contrast=\"none\">programa de facturaci\u00f3n<\/span><\/a><span data-contrast=\"auto\">&nbsp;propio para los contribuyentes que emitan pocas facturas.<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">La Hacienda Foral de Gipuzkoa promover\u00e1 beneficios&nbsp;<\/span><span data-contrast=\"auto\">fiscales consistentes en la deducci\u00f3n del 30% en la cuota d<\/span><span data-contrast=\"auto\">el Impuesto de Sociedades<\/span><span data-contrast=\"auto\">,<\/span><span data-contrast=\"auto\">&nbsp;el IRPF<\/span><span data-contrast=\"auto\">&nbsp;y el Impuesto sobre la Renta de No Residentes, sobre los gastos<\/span><span data-contrast=\"auto\">&nbsp;e inversiones<\/span><span data-contrast=\"auto\">&nbsp;<\/span><span data-contrast=\"auto\">realizadas<\/span><span data-contrast=\"auto\">&nbsp;para&nbsp;<\/span><span data-contrast=\"auto\">la implantaci\u00f3n de&nbsp;<\/span><span data-contrast=\"auto\">Ticket<\/span><span data-contrast=\"auto\">&nbsp;BAI<\/span><span data-contrast=\"auto\">.&nbsp;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Asimismo, e<\/span><span data-contrast=\"auto\">l incumplimiento de las obligaciones que&nbsp;<\/span><span data-contrast=\"auto\">supondr\u00e1<\/span><span data-contrast=\"auto\">&nbsp;<\/span><span data-contrast=\"auto\">Ticket<\/span><span data-contrast=\"auto\">&nbsp;BAI<\/span><span data-contrast=\"auto\">, tales como<\/span><span data-contrast=\"auto\">&nbsp;<\/span><span data-contrast=\"auto\">el no uso de<\/span><span data-contrast=\"auto\">&nbsp;un programa adaptado y&nbsp;<\/span><span data-contrast=\"auto\">la&nbsp;<\/span><span data-contrast=\"auto\">manipula<\/span><span data-contrast=\"auto\">ci\u00f3n<\/span><span data-contrast=\"auto\">&nbsp;<\/span><span data-contrast=\"auto\">d<\/span><span data-contrast=\"auto\">el mismo o sus archivos<\/span><span data-contrast=\"auto\">,<\/span><span data-contrast=\"auto\">&nbsp;<\/span><span data-contrast=\"auto\">podr\u00e1 conllevar<\/span><span data-contrast=\"auto\">&nbsp;<\/span><span data-contrast=\"auto\">la imposici\u00f3n de<\/span><span data-contrast=\"auto\">&nbsp;sanciones que pueden ser de entre el 20% y el 30% de la cifra de negocios, con un m\u00ednimo de entre 20.000 y 40.000 euros.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<h3><strong><span data-contrast=\"auto\">Ticket<\/span><\/strong><strong><span data-contrast=\"auto\">&nbsp;B<\/span><\/strong><strong><span data-contrast=\"auto\">AI<\/span><\/strong><strong><span data-contrast=\"auto\">&nbsp;en Araba<\/span><\/strong><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/h3>\n<p><span data-contrast=\"auto\">A fecha de hoy, Araba ha comunicado un<strong> cambio en su calendario de implantaci\u00f3n<\/strong> de Ticket BAI siendo el<strong> 1 de abril de 2022 la primera fecha<\/strong> de entrada en vigor obligatoria para las asesor\u00edas y despachos profesionales.<br \/>\n<\/span><\/p>\n<p>El <strong>calendario<\/strong> quedar\u00eda as\u00ed:<\/p>\n<ul>\n<li>01\/01\/2022 &#8211; Periodo voluntario<\/li>\n<li>01\/04\/2022 &#8211; Obligatorio para asesor\u00edas (personas f\u00edsicas y jur\u00eddicas) que sean colaboradoras de la Diputaci\u00f3n Foral de Araba<\/li>\n<li>01\/07\/2022 &#8211; Obligatorio para el comercio al por menor de medicamentos, productos sanitarios y de higiene personal. As\u00ed como las actividades profesionales incluidas en la Secci\u00f3n 2\u00aa de e\u00edgrafes de IAE.<\/li>\n<li>01\/12\/2022 &#8211; Obligatorio para el resto de contribuyentes<\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">A ra\u00edz de lo expuesto se puede concluir que este sistema<\/span><span data-contrast=\"auto\">&nbsp;sigue exponiendo novedades que<\/span><span data-contrast=\"auto\">&nbsp;afectan de forma distinta a los territorios donde se desplegar\u00e1<\/span><span data-contrast=\"auto\">, de forma que resulta fundamental estar al corriente&nbsp;<\/span><span data-contrast=\"auto\">de las afectaciones que tendr\u00e1 para cada perfil de contribuyente<\/span><span data-contrast=\"auto\">.&nbsp;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p>En definitiva,&nbsp;Ticket&nbsp;BAI es ya una realidad&nbsp;que conviene conocer de primera mano para estar preparado cuando llegue su implementaci\u00f3n obligatoria.<\/p>\n<p><em>Nota del editor: Este art\u00edculo fue publicado por primera vez en febrero de 2020 y actualizado a octubre de 2021 por su relevancia.<\/em><\/p>\n<p><cite class=\"content-cite\"><strong>IMPORTANTE<\/strong>: Las fechas de este post est\u00e1n actualizadas conforme al aplazamiento de este sistema publicado por las Diputaciones Forales, a ra\u00edz de las medidas adoptadas como consecuencia del COVID-19.<\/cite><\/p>\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Ticket BAI: diferencias entre diputaciones <\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-16103 alignleft\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2020\/01\/Icon-page.png\" alt=\"Sage\" width=\"58\" height=\"58\"><\/p>\n<p>- Descarga tu copia gratuita<br \/>\nde la infograf\u00eda<\/p>\n<p>- Conoce los detalles de implantaci\u00f3n<br \/>\nen Bizkaia, Gip\u00fazkoa y Araba.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2020\/02\/INFG_Ticket-BAI_diferencias-entre-provincias-del-Pas-Vasco.pdf\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\tid=\"cta-id-16260\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tdata-button-location=\"cta_box\"\n\t\t\t\t\t\t\t\t\t\t\t>Descarga gratis la infograf\u00eda<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1152307915-1440x810.jpg\" class=\"single-cta__image\" alt=\"Chico en su empresa revisando sus pedidos\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1152307915-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>En este post te contamos las diferencias del Ticket BAI en las diferentes diputaciones del Pa\u00eds Vasco. Desc\u00e1rgate gratis la infograf\u00eda.<\/p>\n","protected":false},"author":248,"featured_media":19997,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"footnotes":""},"categories":[2],"tags":[30,360],"business_type":[10,11,8],"lilypad":[],"context":[],"industry":[],"persona":[],"imagine_tag":[350],"coauthors":[670],"class_list":["post-16263","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finanzas","tag-facturas","tag-ticket-bai","business_type-pequena-empresa","business_type-mediana-empresa","business_type-asesorias-despachos-profesionales"],"sage_meta":{"region":"es-es","author_name":"Ronald Lozano","featured_image":"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1166663572.jpg","imagine_tags":{"350":"Ticket BAI"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice Espa\u00f1a","distributor_original_site_url":"https:\/\/www.sage.com\/es-es\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/16263","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/users\/248"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/comments?post=16263"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/16263\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media\/19997"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media?parent=16263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/categories?post=16263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/tags?post=16263"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/business_type?post=16263"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/lilypad?post=16263"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/context?post=16263"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/industry?post=16263"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/persona?post=16263"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/imagine_tag?post=16263"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/coauthors?post=16263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}