Small and mid-sized construction companies and property developers manage dozens of projects, suppliers and certifications simultaneously. A sector-specific ERP closes the gap between the site manager's spreadsheet and the back-office accounts, delivering real visibility of costs, progress and regulatory compliance — including Verifactu — without duplicating work.
The construction sector in Spain has one of the lowest digitalisation rates in the economy: according to 2025 data, the construction sector has one of the lowest integrated management software adoption rates, well below the 60% average across the business community. The outcome is predictable: budgets that do not match actual execution costs, certifications invoiced late, subcontractors impossible to track, and monthly closes that consume weeks. An ERP designed for on-site operations eliminates all of this by connecting, in real time, the operative's daily report in the field with the invoice sent to the developer.
The Verifactu obligation — scheduled to take effect for companies subject to Corporation Tax on 1 January 2027 (Royal Decree 1007/2023) — makes updating management software an urgent priority. Every project certification that generates an invoice must be recorded with a QR code and chained hash in the AEAT system. Construction firms that reach that date with non-compliant software face penalties and the potential paralysis of their invoicing. Summum Sistemas accompanies the ERP implementation, ensuring the invoicing module meets the Verifactu technical specification from day one.
Beyond fiscal compliance, a sector-specific ERP transforms how decisions are made on site. Cost control by line item and work unit, materials delivery note management, human resources and machinery planning, and subcontractor tracking no longer depend on parallel spreadsheets. Summum Sistemas has worked since 2007 with industrial and service SMEs in Castile and León and the Canary Islands: we know the real bottlenecks of companies with ten to two hundred and fifty employees, and we adapt the ERP configuration to the processes that already work, without imposing consulting methodologies designed for multinationals.
We map current workflows: estimating, project opening, subcontractor management, certifications, purchasing and accounting close. We identify what is done in Excel, what is duplicated and where hours are lost. The result is a gap report that determines which modules are a priority and the order in which to implement them.
We configure the ERP with the project and phase structure typical of construction: project, lot, chapter, BC3 unit of measurement. We integrate the supplier and subcontractor catalogue, cost centres per project and the sector's chart of accounts. We activate the Verifactu module and verify compliance with Royal Decree 1007/2023 before go-live.
We train site, purchasing and administration teams by role: the site manager learns to log daily reports and delivery notes from their mobile; the purchasing department manages orders and goods receipts; administration closes certifications and issues invoices with Verifactu active. Go-live runs in parallel with the previous system to avoid data loss or operational downtime.
During the first weeks in production we support the real close of the first project managed entirely in the ERP. We configure profitability reports per project, the planned-vs-executed cost dashboard and deviation alerts. Once the system is stable, the internal team is fully autonomous to open new projects without external dependency.
The operational detail: what we deliver as part of the work and what we keep alive afterwards.
Cost control by project and line item
Project structure with phases, chapters and work units. Real-time comparison of initial budget, revisions and executed cost, with variances by line item and by subcontractor.
Subcontractor and supplier management
Recording of purchase orders, goods receipts and delivery notes linked to each project. Management of retention bonds, partial settlements and mandatory subcontractor documentation (Law 32/2006 on subcontracting in construction).
Certifications and invoicing with Verifactu
Generation of project certifications broken down by executed units. Invoice issuance with QR code, chained hash and automatic submission to the AEAT system, complying with Royal Decree 1007/2023.
Resources and machinery planning
Assignment of operatives, company-owned machinery and auxiliary equipment by project and date. Mobile app work report logging for field teams, with site manager validation.
Purchasing and site warehouse management
End-to-end flow of requisition, purchase order, goods receipt and delivery note by project. Inventory of materials in the central warehouse and on site. Consumption traceability by line item for cost closing.
Accounting and tax integration
Chart of accounts adapted to the construction sector: cost allocation by project, IRPF withholding on self-employed subcontractors (15% general rate for professional activities), VAT on a cash basis where applicable, and year-end closes with support for the external auditor.
The Summum Sistemas construction ERP is enhanced by the same brand's process automation capabilities and by Summum IA agents for project profitability analysis and intelligent document management.
Automate with Power Automate the generation of site reports, cost-deviation alerts and subcontractor expiry notifications — no additional development required.
View service → sistemasThe Verifactu obligation directly affects every invoice the construction firm issues; this service covers the adaptation of the ERP invoicing module to AEAT requirements.
View service → iaAutomatically extract data from delivery notes, supplier invoices and BC3 estimates and push them into the ERP without manual entry, eliminating transcription errors on site.
View service →For small construction firms, Odoo with project, purchasing, inventory and accounting modules is the most common choice due to its balance of sector functionality and implementation cost. Sage 200 and Microsoft Dynamics 365 Business Central are solid alternatives when the company already works within the Microsoft ecosystem or requires greater accounting depth. The choice depends on the number of concurrent projects, the complexity of subcontracting and whether the company also acts as a property developer. During the initial diagnosis we evaluate which platform fits the real processes before committing to any solution.
Yes, if your company pays Corporation Tax — practically all S.L. and S.A. construction firms do — the Verifactu obligation takes effect on 1 January 2027 under Royal Decree 1007/2023. Invoicing software had to be technically compliant from 29 July 2025. Every invoice issued — including project certifications — must carry a QR code and be recorded with a chained hash at the AEAT. Implementing an already-compliant ERP before the deadline avoids invoicing paralysis and penalties for non-compliance.
A standard implementation for a construction company with 15 to 80 employees, covering project, purchasing, warehouse and Verifactu invoicing modules, is completed in three to six months. The variables that most affect the timeline are the number of concurrent projects under way at go-live, the quality of historical data to be migrated, and the availability of the internal team for training sessions. A project with a complex historical data migration can extend to nine months.
Yes. Law 32/2006 on subcontracting in the construction sector requires firms to maintain a subcontracting register for each project and to comply with limits on subcontracting tiers. The ERP records each tier, documents the required business qualifications and generates the subcontracting register per project for submission to the labour inspectorate. It also manages retention bonds, partial settlements and the outstanding balance with each subcontractor in real time.
Yes. ERP implementation for construction companies can be co-funded through the Kit Digital grant under the business process management category, provided the company meets the programme's size and sector requirements. Additionally, Kit Consulting covers advisory services on digital transformation for SMEs that want to define their roadmap before choosing a platform. Summum Sistemas acts as an accredited digitalisation agent and manages the application process alongside the technical implementation.