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Todos los derechos reservados.",{},"/es/settings",{"description":788},"es/settings","2O3qLRyoxC9rNddtcfImJKC_uaaCYLhsntnovrYwMkU",{"id":930,"title":603,"auth":21,"body":931,"canonical":21,"description":1245,"extension":797,"icon":21,"image":21,"keywords":1246,"last_reviewed":21,"last_updated":1254,"layout":1255,"listed":34,"meta":1256,"nav_column":21,"nav_tab":21,"navigation":365,"no_index":34,"path":604,"redirect":21,"schema_type":1258,"search_boost":21,"seo":1259,"seo_description":21,"seo_title":21,"show_chat":365,"stem":605,"translationKey":1260,"__hash__":1261},"knowledge/es/5.docs/2.conocimiento/3.formatos-de-documentos/4.practico/3.cuenta-g.md",{"type":785,"value":932,"toc":1237},[933,937,941,944,949,952,955,965,968,972,987,1096,1102,1106,1109,1119,1141,1151,1155,1158,1162,1165,1168,1171,1177,1180,1183,1193,1196,1200,1233],[934,935,603],"h1",{"id":936},"g-rekening",[938,939,940],"p",{},"En los sectores de la construcción, el trabajo temporal y la limpieza en los Países Bajos, la G-rekening (cuenta bloqueada) es un instrumento de uso frecuente. Una parte del importe de la factura se transfiere a una cuenta bloqueada en el banco, desde la cual solo pueden pagarse los impuestos sobre salarios y las cotizaciones sociales. Esto protege al contratante contra la responsabilidad por impuestos no abonados por el subcontratista (la responsabilidad solidaria en virtud de la ley neerlandesa de responsabilidad en cadena, « Wet ketenaansprakelijkheid »).",[938,942,943],{},"Para automatizar este proceso, la factura debe contener el número de G-rekening y el importe que debe transferirse a dicha cuenta. El estándar UBL no prevé un lugar para estos datos. Por eso se creó la extensión NLCIUS G-account.",[945,946,948],"h2",{"id":947},"la-extensión-nlcius-g-account","La extensión NLCIUS G-account",[938,950,951],{},"La extensión NLCIUS G-account (oficialmente: NLCIUS-GAC) es una extensión neerlandesa del perfil NLCIUS, diseñada específicamente para incluir los datos de G-rekening en una factura UBL. La extensión añade un bloque de pago independiente que figura junto al pago estándar.",[938,953,954],{},"El perfil dispone de su propio CustomizationID:",[956,957,962],"pre",{"className":958,"code":960,"language":961},[959],"language-text","urn:cen.eu:en16931:2017#compliant#urn:fdc:nen.nl:nlcius:v1.0#conformant#urn:fdc:nen.nl:gaccount:v1.0\n","text",[963,964,960],"code",{"__ignoreMap":788},[938,966,967],{},"eConnect reconoce automáticamente este perfil y procesa los datos de G-rekening al enrutar la factura.",[945,969,971],{"id":970},"estructura-xml","Estructura XML",[938,973,974,975,978,979,982,983,986],{},"La información de G-rekening se incluye mediante una ",[963,976,977],{},"UBLExtension"," en el bloque ",[963,980,981],{},"UBLExtensions"," en la parte superior de la factura. La extensión contiene un elemento ",[963,984,985],{},"PaymentMeans"," independiente con el número de G-rekening y el importe:",[956,988,992],{"className":989,"code":990,"language":991,"meta":788,"style":788},"language-xml shiki shiki-themes github-light github-dark","\u003Cext:UBLExtensions>\n  \u003Cext:UBLExtension>\n    \u003Cext:ExtensionContent>\n      \u003Cnlgac:GAccountExtension\n        xmlns:nlgac=\"urn:fdc:nen.nl:gaccount:v1.0\">\n        \u003Ccac:PaymentMeans>\n          \u003Ccbc:PaymentMeansCode>30\u003C/cbc:PaymentMeansCode>\n          \u003Ccac:PayeeFinancialAccount>\n            \u003Ccbc:ID>NL86INGB0002445588\u003C/cbc:ID>\n            \u003Ccbc:Name>G-rekening Bouwbedrijf B.V.\u003C/cbc:Name>\n          \u003C/cac:PayeeFinancialAccount>\n        \u003C/cac:PaymentMeans>\n        \u003Ccbc:PrepaidAmount currencyID=\"EUR\">400.00\u003C/cbc:PrepaidAmount>\n      \u003C/nlgac:GAccountExtension>\n    \u003C/ext:ExtensionContent>\n  \u003C/ext:UBLExtension>\n\u003C/ext:UBLExtensions>\n","xml",[963,993,994,1002,1007,1013,1019,1025,1031,1037,1043,1049,1055,1061,1066,1072,1078,1084,1090],{"__ignoreMap":788},[995,996,999],"span",{"class":997,"line":998},"line",1,[995,1000,1001],{},"\u003Cext:UBLExtensions>\n",[995,1003,1004],{"class":997,"line":789},[995,1005,1006],{},"  \u003Cext:UBLExtension>\n",[995,1008,1010],{"class":997,"line":1009},3,[995,1011,1012],{},"    \u003Cext:ExtensionContent>\n",[995,1014,1016],{"class":997,"line":1015},4,[995,1017,1018],{},"      \u003Cnlgac:GAccountExtension\n",[995,1020,1022],{"class":997,"line":1021},5,[995,1023,1024],{},"        xmlns:nlgac=\"urn:fdc:nen.nl:gaccount:v1.0\">\n",[995,1026,1028],{"class":997,"line":1027},6,[995,1029,1030],{},"        \u003Ccac:PaymentMeans>\n",[995,1032,1034],{"class":997,"line":1033},7,[995,1035,1036],{},"          \u003Ccbc:PaymentMeansCode>30\u003C/cbc:PaymentMeansCode>\n",[995,1038,1040],{"class":997,"line":1039},8,[995,1041,1042],{},"          \u003Ccac:PayeeFinancialAccount>\n",[995,1044,1046],{"class":997,"line":1045},9,[995,1047,1048],{},"            \u003Ccbc:ID>NL86INGB0002445588\u003C/cbc:ID>\n",[995,1050,1052],{"class":997,"line":1051},10,[995,1053,1054],{},"            \u003Ccbc:Name>G-rekening Bouwbedrijf B.V.\u003C/cbc:Name>\n",[995,1056,1058],{"class":997,"line":1057},11,[995,1059,1060],{},"          \u003C/cac:PayeeFinancialAccount>\n",[995,1062,1063],{"class":997,"line":667},[995,1064,1065],{},"        \u003C/cac:PaymentMeans>\n",[995,1067,1069],{"class":997,"line":1068},13,[995,1070,1071],{},"        \u003Ccbc:PrepaidAmount currencyID=\"EUR\">400.00\u003C/cbc:PrepaidAmount>\n",[995,1073,1075],{"class":997,"line":1074},14,[995,1076,1077],{},"      \u003C/nlgac:GAccountExtension>\n",[995,1079,1081],{"class":997,"line":1080},15,[995,1082,1083],{},"    \u003C/ext:ExtensionContent>\n",[995,1085,1087],{"class":997,"line":1086},16,[995,1088,1089],{},"  \u003C/ext:UBLExtension>\n",[995,1091,1093],{"class":997,"line":1092},17,[995,1094,1095],{},"\u003C/ext:UBLExtensions>\n",[938,1097,1098,1099,1101],{},"En este ejemplo, 400 euros del importe de la factura deben transferirse a la G-rekening. El importe restante se transfiere al número de cuenta bancaria estándar que figura en el elemento ",[963,1100,985],{}," habitual.",[945,1103,1105],{"id":1104},"cómo-funciona-el-pago","Cómo funciona el pago",[938,1107,1108],{},"En una factura con G-rekening, el comprador paga en dos partes:",[1110,1111,1112,1116],"ol",{},[1113,1114,1115],"li",{},"El importe de la G-rekening al número de G-rekening indicado en la extensión",[1113,1117,1118],{},"El importe restante al número de cuenta bancaria estándar",[938,1120,1121,1122,1125,1126,1129,1130,1133,1134,1137,1138,1140],{},"La factura en sí contiene el importe total en ",[963,1123,1124],{},"PayableAmount",". El desglose es informativo: el comprador sabe qué importe debe transferirse a cada cuenta. En el ",[963,1127,1128],{},"LegalMonetaryTotal",", el importe de la G-rekening también puede indicarse como ",[963,1131,1132],{},"PrepaidAmount",", lo que hace visible el importe restante en ",[963,1135,1136],{},"PayableRoundingAmount"," o en un ",[963,1139,1124],{}," ajustado. La implementación exacta varía según el software.",[1142,1143,1144],"blockquote",{},[938,1145,1146,1150],{},[1147,1148,1149],"strong",{},"Consejo",": si factura en el sector de la construcción a través de eConnect, verifique que su software soporte la extensión NLCIUS G-account. Si no es así, eConnect puede incluir la información de G-rekening si usted proporciona el número de G-rekening y el importe a través de la API o la plataforma.",[945,1152,1154],{"id":1153},"g-rekening-y-dico","G-rekening y DICO",[938,1156,1157],{},"En el sector de la construcción, las facturas se intercambian a menudo en formato DICO (Digital Communication in Construction). Las facturas DICO contienen por defecto un campo para la G-rekening. Cuando eConnect transforma una factura DICO a UBL, la información de G-rekening se traslada automáticamente a la extensión NLCIUS G-account, de modo que los datos no se pierden al cambiar de formato.",[945,1159,1161],{"id":1160},"preguntas-frecuentes","Preguntas frecuentes",[938,1163,1164],{},"¿Es obligatoria la G-rekening?",[938,1166,1167],{},"No. La G-rekening es opcional y se utiliza principalmente en sectores sujetos a responsabilidad solidaria en cadena. Muchas empresas de construcción y agencias de trabajo temporal la utilizan, pero no es una obligación legal.",[938,1169,1170],{},"¿Puedo incluir una G-rekening con un perfil BIS Billing V3 estándar?",[938,1172,1173,1174,1176],{},"No directamente. La extensión G-account es específica del NLCIUS. Si utiliza el perfil estándar Peppol BIS Billing V3 sin NLCIUS, no existe un lugar estandarizado para la información de G-rekening. En ese caso, puede incluir el número de G-rekening como segundo ",[963,1175,985],{},", pero esto no está estandarizado y no es reconocido por todos los destinatarios.",[938,1178,1179],{},"¿Cómo sabe el destinatario que se trata de una factura con G-rekening?",[938,1181,1182],{},"El CustomizationID de la factura contiene el identificador de la extensión G-account. El software receptor que soporta este perfil reconoce automáticamente la extensión y muestra la información de G-rekening al usuario.",[1184,1185,1190],"e-button",{"className":1186,"color":1188,"to":444,"variant":1189},[1187],"mt-4","accent","solid",[938,1191,1192],{},"Verificar una factura",[1194,1195],"hr",{},[945,1197,1199],{"id":1198},"artículos-relacionados","Artículos relacionados",[1201,1202,1203,1209,1214,1219,1224,1229],"ul",{},[1113,1204,1205],{},[1206,1207,1208],"a",{"href":509},"NLCIUS y NL-CIUS G-account",[1113,1210,1211],{},[1206,1212,1213],{"href":469},"DICO: el formato de facturación para la construcción",[1113,1215,1216],{},[1206,1217,1218],{"href":433},"La estructura de una factura UBL",[1113,1220,1221],{},[1206,1222,1223],{"href":592},"Self-billing: cuando el comprador emite la factura",[1113,1225,1226],{},[1206,1227,1228],{"href":584},"Recargos y descuentos en UBL",[1113,1230,1231],{},[1206,1232,443],{"href":444},[1234,1235,1236],"style",{},"html .default .shiki span {color: var(--shiki-default);background: var(--shiki-default-bg);font-style: var(--shiki-default-font-style);font-weight: var(--shiki-default-font-weight);text-decoration: var(--shiki-default-text-decoration);}html .shiki span {color: var(--shiki-default);background: var(--shiki-default-bg);font-style: var(--shiki-default-font-style);font-weight: var(--shiki-default-font-weight);text-decoration: var(--shiki-default-text-decoration);}html .dark .shiki span {color: var(--shiki-dark);background: var(--shiki-dark-bg);font-style: var(--shiki-dark-font-style);font-weight: var(--shiki-dark-font-weight);text-decoration: var(--shiki-dark-text-decoration);}html.dark .shiki span {color: var(--shiki-dark);background: var(--shiki-dark-bg);font-style: var(--shiki-dark-font-style);font-weight: var(--shiki-dark-font-weight);text-decoration: var(--shiki-dark-text-decoration);}",{"title":788,"searchDepth":789,"depth":789,"links":1238},[1239,1240,1241,1242,1243,1244],{"id":947,"depth":789,"text":948},{"id":970,"depth":789,"text":971},{"id":1104,"depth":789,"text":1105},{"id":1153,"depth":789,"text":1154},{"id":1160,"depth":789,"text":1161},{"id":1198,"depth":789,"text":1199},"Incluir un número de G-rekening (cuenta bloqueada) en una factura UBL: la extensión NLCIUS G-account, estructura XML y uso en el sector de la construcción.",[1247,1248,1249,1250,1251,1252,1253],"G-rekening UBL","G-rekening factura","NLCIUS G-account extensión","G-rekening construcción","cuenta bloqueada e-factura","G-rekening Peppol","NLCIUS-GAC extensión","2026-03-08","docs",{"og_image":1257},"/images/og/docs-leren.png","Article",{"title":603,"description":1245},"documentformaten/praktisch/g-rekening","YKEJn-vAUmnaqMilUjxpJEtjCLtRq7h7UOPH5Av59SE",[1263,1268,1273,1277,1282,1287,1291,1295,1300],{"id":1264,"path":1265,"stem":1266,"title":1267},"home/cs/index.md","/cs","cs/index","Domů",{"id":1269,"path":1270,"stem":1271,"title":1272},"home/de/index.md","/de","de/index","Home",{"id":1274,"path":1275,"stem":1276,"title":1272},"home/en/index.md","/en","en/index",{"id":1278,"path":1279,"stem":1280,"title":1281},"home/es/index.md","/es","es/index","Inicio",{"id":1283,"path":1284,"stem":1285,"title":1286},"home/fr/index.md","/fr","fr/index","Accueil",{"id":1288,"path":1289,"stem":1290,"title":1272},"home/it/index.md","/it","it/index",{"id":1292,"path":1293,"stem":1294,"title":1272},"home/nl/index.md","/nl","nl/index",{"id":1296,"path":1297,"stem":1298,"title":1299},"home/pl/index.md","/pl","pl/index","Strona główna",{"id":1301,"path":1302,"stem":1303,"title":1304},"home/sk/index.md","/sk","sk/index","Domov",[1306,1315,1322,1329,1336,1343,1350,1359,1365,1373,1380,1387,1393,1411,1418,1425,1430,1436,1442,1447,1453,1460,1466,1472,1478,1485,1491,1498,1503,1510,1517,1525,1531,1538,1546,1554,1561,1566,1575,1580,1584,1589,1595,1601,1608,1614,1621,1628,1633,1639,1645,1651,1656,1662,1668,1680,1688,1695,1703,1710,1716,1723,1735,1741,1747,1753,1760,1767,1774,1781,1788,1795,1802,1808,1814,1818,1824,1829,1834,1841,1847,1852,1858,1864,1869,1875,1882,1889,1896,1903,1908,1916,1922,1928,1934,1940,1947,1954,1961,1967,1974,1983,1989,1995,2000,2006,2011,2016,2023,2029,2035,2041,2047,2053,2059,2065,2070,2075,2080,2086,2093,2099,2105,2110,2117,2121,2127,2132,2138,2145,2151,2155,2161,2165],{"id":1307,"path":1308,"stem":1309,"title":1310,"description":1311,"icon":1312,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1313,"external_url":21,"navigation":365,"redirect":1314},"sections/es/1.soluciones/20.sector-wholesale-distribution.md","/es/soluciones/sector-wholesale-distribution","es/1.soluciones/20.sector-wholesale-distribution","Wholesale and distribution","E-invoicing and invoice processing for wholesale and distribution. 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