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{"sheet":"Factura","index":0,"n_rows":32,"n_cols":5,"rows_kept":32,"merged":[[1,1,1,4],[2,1,2,4],[6,1,6,2],[6,3,6,4],[13,1,13,4],[25,1,25,3],[29,1,29,4],[31,1,31,4]]}
[]
[null,"FACTURA"]
[null,"Plantilla gratuita — autonomoclaro.blog"]
[]
[null,"Nº de factura","Serie-0001","Fecha de expedición","2026-08-07T18:30:47.364"]
[]
[null,"EMISOR",null,"CLIENTE"]
[null,"Nombre / Razón social","","Nombre / Razón social",""]
[null,"NIF","","NIF / CIF",""]
[null,"Domicilio fiscal","","Domicilio",""]
[null,"Email","","Email",""]
[]
[]
[null,"DESCRIPCIÓN DEL SERVICIO O PRODUCTO"]
[null,"Concepto","Cantidad","Precio unitario","Importe"]
[null,"","","",{"$f":"IF(AND(ISNUMBER(C16),ISNUMBER(D16)),C16*D16,\"\")","v":null}]
[null,"","","",{"$f":"IF(AND(ISNUMBER(C17),ISNUMBER(D17)),C17*D17,\"\")","v":null}]
[null,"","","",{"$f":"IF(AND(ISNUMBER(C18),ISNUMBER(D18)),C18*D18,\"\")","v":null}]
[null,"","","",{"$f":"IF(AND(ISNUMBER(C19),ISNUMBER(D19)),C19*D19,\"\")","v":null}]
[null,"","","",{"$f":"IF(AND(ISNUMBER(C20),ISNUMBER(D20)),C20*D20,\"\")","v":null}]
[]
[{"$nulls":3},"Base imponible",{"$f":"SUM(E16:E20)","v":null}]
[null,null,"Tipo de IVA",{"v":0.21,"d":"21%"},{"$f":"E22*D23","v":null}]
[null,null,"Retención IRPF (-)",{"v":0.15,"d":"15%"},{"$f":"-E22*D24","v":null}]
[]
[null,"TOTAL A COBRAR",null,null,{"$f":"E22+E23+E24","v":null}]
[]
[null,"Forma de pago","Transferencia bancaria","IBAN","ES00 0000 0000 0000 0000 0000"]
[]
[null,"Si tu actividad está exenta de IVA, sustituye la fila de IVA por: \"Operación exenta de IVA según artículo [X] LIVA\". Si te corresponde la retención reducida de nuevo autónomo, cambia el 15% por 7%."]
[]
[null,"Plantilla orientativa de autonomoclaro.blog — no sustituye la verificación de tus obligaciones fiscales concretas. Fuente: Agencia Tributaria, obligaciones de facturación."]