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The inquirer asks whether it is correct to cancel an invoice with an incorrect date using a credit note and subsequently issue a corrective invoice with the proper date. The DGT accepts this commercial practice, clarifying that the first invoice (with a negative sign) is considered an ordinary invoice and the second is the corrective invoice.
Cuestión planteada Si es correcto expedir una factura completa de abono, para anular la factura expedida con la fecha incorrecta, y una factura rectificativa con la nueva fecha de expedición.
La consignación errónea de la fecha de expedición es causa de rectificación y obliga a expedir una factura rectificativa en serie específica. Se admite la práctica de emitir dos documentos: uno con signo negativo para anular la inicial (que se considera factura ordinaria) y otro posterior que contiene la información correcta (que se considera factura rectificativa).
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