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A software manufacturer seeks guidance on how to correct errors in invoices by issuing two separate documents. The DGT clarifies that the first invoice, featuring a negative sign, is an ordinary invoice, while the second is the corrective invoice.
Cuestión planteada a) cuál debe ser la fecha de emisión de las dos facturas expedidas para subsanar el error y en qué fecha se deben registrar en el libro registro de facturas expedidas.
Para rectificar errores mediante dos facturas, la primera con signo negativo se considera factura ordinaria y la segunda, con los datos correctos, es la factura rectificativa. Ambas deben incluir la fecha de expedición y la de realización de la operación. El registro en el libro de facturas expedidas debe realizarse en el momento de la liquidación o pago del impuesto. La rectificación del IVA solo es obligatoria si hay error en las cuotas o en la base imponible.
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