SELECT f.rowid, f.entidad, f.consecutivo, f.clave, f.electronica_tipo, f.referencia
    FROM fi_facturas f 
    WHERE 1
      AND fecha_creacion_server < NOW() - INTERVAL 60 SECOND
      AND electronica_enviada = 0
      AND estado > 0
      AND LENGTH(consecutivo) = 20 
      AND LENGTH(clave) = 50
      AND f.version = '4.4'
      AND f.fecha >= '2026-01-01'
    ORDER BY f.rowid DESC 
    LIMIT 1