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financieros","2023-04-12T07:17:50.759Z","2026-09-29T09:14:28.236Z","2026-09-29T09:14:28.249Z",290528746,"0d21d83f-545d-4f60-acc8-ab3b9c5b94e6",{"_uid":1793,"name":1807,"component":13},"equipos-financieros","es/blog/topic/equipos-financieros",[],"37251365-a886-4869-8f3b-1976331cbcf4",[],"blog/topic/equipos-financieros",[1821,1822,1823],{"path":1819,"name":16,"lang":28,"published":16},{"path":1819,"name":16,"lang":30,"published":16},{"path":1819,"name":16,"lang":23,"published":16},{"name":1394,"created_at":1395,"published_at":6,"updated_at":1396,"id":1397,"uuid":1398,"content":1825,"slug":1406,"full_slug":1407,"sort_by_date":16,"position":17,"tag_list":1827,"is_startpage":19,"parent_id":1409,"meta_data":16,"group_id":1410,"first_published_at":1411,"release_id":16,"lang":23,"path":16,"alternates":1828,"default_full_slug":1413,"translated_slugs":1829,"_stopResolving":68},{"_uid":1400,"icon":1826,"name":1394,"component":1405},{"id":1402,"alt":1403,"name":45,"focus":45,"title":45,"filename":1404,"copyright":45,"fieldtype":47,"is_external_url":19},[],[],[1830,1831,1832],{"path":1413,"name":16,"lang":28,"published":16},{"path":1413,"name":16,"lang":30,"published":16},{"path":1413,"name":16,"lang":23,"published":16},[23],[],"Anticipo a proveedores: cuenta 407, asiento contable y ejemp","2026-04-30 00:00","11",[1839],{"_uid":1840,"asset":1841,"caption":45,"component":1429},"e58a8133-014a-4421-bad5-c4fa3dda9ac3",{"id":1842,"alt":45,"name":45,"focus":45,"title":45,"source":45,"filename":1843,"copyright":45,"fieldtype":47,"meta_data":1844,"is_external_url":19},198047324595677,"https://a.storyblok.com/f/146026/2752x1536/11fd6b63a0/spendesk_blog_cover_anticipo_proveedores.jpg",{},"Aprenda a contabilizar un anticipo a proveedores con la cuenta 407 paso a paso: asiento contable, tratamiento del IVA y ejemplos prácticos para pymes.",[],[1848],{"_uid":1849,"items":1850,"heading":343,"component":1756},"5bdc664f-974f-4fdd-83ee-8b66a7c34bd3",[1851,1861,1871,1881,1891,1901,1911],{"_uid":1852,"title":1853,"component":1514,"description":1854},"aefdb719-ec24-410a-9edb-a80b307c49eb","¿El anticipo a proveedores es activo corriente o no corriente?",{"type":247,"content":1855},[1856],{"type":250,"attrs":1857,"content":1858},{"textAlign":16},[1859],{"text":1860,"type":256},"El anticipo a proveedores es activo corriente, ya que se espera liquidar dentro del ciclo normal de explotación, inferior a 12 meses en la mayoría de las operaciones comerciales.",{"_uid":1862,"title":1863,"component":1514,"description":1864},"244f7f2d-9820-4c87-acb8-284406d7d558","¿Es obligatoria la factura de anticipo?",{"type":247,"content":1865},[1866],{"type":250,"attrs":1867,"content":1868},{"textAlign":16},[1869],{"text":1870,"type":256},"Sí. El artículo 75 de la LIVA obliga al proveedor a emitir factura por el anticipo recibido, repercutiendo el IVA al tipo vigente (21 % general). Sin esta factura, el comprador no puede deducir el IVA soportado.",{"_uid":1872,"title":1873,"component":1514,"description":1874},"dbb51f69-8c16-45ba-9860-506936442083","¿Cómo afecta el anticipo al Modelo 303?",{"type":247,"content":1875},[1876],{"type":250,"attrs":1877,"content":1878},{"textAlign":16},[1879],{"text":1880,"type":256},"El IVA del anticipo se incluye en la autoliquidación del trimestre en que se realizó el pago, no en el trimestre de la factura definitiva. Un anticipo de 2.000 € más 420 € de IVA pagado en marzo se declara en el Modelo 303 del primer trimestre.",{"_uid":1882,"title":1883,"component":1514,"description":1884},"bec0d7e4-3051-4522-910d-30dd58969d90","¿Cuál es la diferencia entre la cuenta 407 y la cuenta 400?",{"type":247,"content":1885},[1886],{"type":250,"attrs":1887,"content":1888},{"textAlign":16},[1889],{"text":1890,"type":256},"La cuenta 407 registra pagos adelantados a proveedores (activo), mientras que la cuenta 400 refleja deudas pendientes de pago por compras ya recibidas (pasivo). Ambas pertenecen al Grupo 4 del PGC, pero se sitúan en lados opuestos del balance.",{"_uid":1892,"title":1893,"component":1514,"description":1894},"1063f9ff-ab6b-48ef-ad67-be16cf28d619","¿Cómo se contabilizan las facturas pendientes de recibir?",{"type":247,"content":1895},[1896],{"type":250,"attrs":1897,"content":1898},{"textAlign":16},[1899],{"text":1900,"type":256},"Se utiliza la cuenta 4009, \"Proveedores, facturas pendientes de recibir\". Al cierre de mes, se provisiona el gasto estimado con cargo a la cuenta de compras correspondiente y abono a la 4009. Cuando llega la factura, se revierte la provisión y se registra la operación definitiva con su IVA.",{"_uid":1902,"title":1903,"component":1514,"description":1904},"66d61b9c-5847-428d-b940-b594f0365da3","¿Qué movimientos genera la cuenta 407 en la contabilidad?",{"type":247,"content":1905},[1906],{"type":250,"attrs":1907,"content":1908},{"textAlign":16},[1909],{"text":1910,"type":256},"La cuenta 407 se carga (debe) en el momento del pago del anticipo, reflejando el derecho de cobro frente al proveedor. Se abona (haber) cuando llega la factura definitiva y se liquida la operación, o cuando el proveedor devuelve el anticipo. Si anticipa 3.000 €, la cuenta 407 presenta un saldo deudor de 3.000 € hasta que se reciba la factura definitiva o se produzca la devolución. Un saldo cero confirma que todos los anticipos han sido aplicados o devueltos.",{"_uid":1912,"title":1913,"component":1514,"description":1914},"8e483612-03af-4f1d-8395-6653f3e00a15","¿Cómo verificar que el asiento del anticipo a proveedores es correcto?",{"type":247,"content":1915},[1916],{"type":250,"attrs":1917,"content":1918},{"textAlign":16},[1919],{"text":1920,"type":256},"Comprueba tres puntos: (1) el saldo de la cuenta 407 coincide con la suma de anticipos abiertos pendientes de factura definitiva, (2) el IVA soportado registrado en la cuenta 472 cuadra con las facturas de anticipo recibidas del proveedor, y (3) tras la liquidación, el saldo de la 407 para ese proveedor es cero. Cruza estos datos con el Modelo 303 del trimestre correspondiente para confirmar que no se ha duplicado ninguna deducción de IVA. --- ¿Quieres eliminar la conciliación manual de anticipos y facturas?","anticipo-a-proveedores-cuenta-407","es/blog/anticipo-a-proveedores-cuenta-407",-1750,[],"b8f5cc8e-7154-408b-963e-7739c7f3a1b7","2026-06-02T11:10:24.178Z",[],"blog/anticipo-a-proveedores-cuenta-407",[1930,1931,1932],{"path":1928,"name":16,"lang":28,"published":16},{"path":1928,"name":16,"lang":30,"published":16},{"path":1928,"name":16,"lang":23,"published":16},"3",1792168518679]