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V0169-26 ·29 January 2026 ·consulta-vinculante Low impact
Tax

Obligation of sequential numbering and use of specific series for credit notes

The DGT states that correlativity is a factual issue that the taxpayer must justify to the Administration.

In 6 key points

How it affects those involved

Taxpayers must ensure their numbering system meets correlativity requirements and properly separates rectification invoices.

Lifecycle

2026-01-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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