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V0169-26 29 January 2026 · SG de Tributos Analysis pending
IVA · factura rectificativa

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.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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