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V0345-19 ·18 February 2019 ·consulta-vinculante Medium impact
Tax

A credit note may be issued with a negative sign to correct amounts or cancel transactions

A vehicle dealer asks whether credit notes may be issued with a negative sign. The DGT responds that billing regulations do not oppose a credit note having a negative sign, even for the total amount of the previous invoice.

In 6 key points

Lifecycle

2019-02-18PublishedPublished 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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