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V0706-19 28 March 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura rectificativa

Rectification of invoices permitted via negative invoice and subsequent corrective invoice

A company enquired whether it could cancel an original invoice by issuing one with a negative sign and then issuing a second invoice with the final amount. The DGT clarifies that, although the regulations provide for a single corrective invoice, this commercial practice is permitted.

The question raised

Whether the invoice issued with a negative sign, which fully voids the original invoice, can be considered a credit note, and whether the second invoice issued with a positive sign, which corresponds to the final taxable base following the modification made, can be considered a normal invoice.

The DGT's ruling

Although the invoicing regulations provide for the issuance of a single credit note, the practice of issuing two documents is exceptionally permitted. In this case, the first invoice with a negative sign is considered an ordinary invoice and the second invoice, which contains the correct data following the modification, is considered the credit note.

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