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V2245-22 ·26 October 2022 ·consulta-vinculante Medium impact
Tax

A corrective invoice in a specific series must be issued to correct errors in recipient data

The applicant asks whether it is correct to issue a credit note to cancel an invoice containing errors in the recipient's details. The DGT rules that, as the error pertains to mandatory data, a corrective invoice issued in a specific series must be provided.

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2022-10-26PublishedPublished 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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