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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.
Cuestión planteada Si se puede considerar como factura rectificativa la expedida con signo negativo, que anula totalmente a la factura original y como factura normal la segunda factura que se emite con signo positivo que se corresponde con la base imponible definitiva tras la modificación efectuada.
Aunque el reglamento de facturación prevé la emisión de una única factura rectificativa, se permite excepcionalmente la práctica de emitir dos documentos. En este caso, la primera factura con signo negativo se considera factura ordinaria y la segunda factura, que contiene los datos correctos tras la modificación, se considera la factura rectificativa.
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