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The taxpayer asks whether a corrective invoice can be issued with a date from a previous month and whether a summary invoice for March can be dated 31 March or 1 April. The DGT rules that a summary invoice may be issued with the date of the last day of the month and that, provided there are no grounds for mandatory rectification, the substitution of an invoice is not considered a corrective invoice.
Cuestión planteada Pretende conocer si se puede emitir una factura rectificativa por sustitución rectificando la fecha de expedición de la factura. En concreto, si puede expedir una factura con fecha de expedición 31 de marzo siendo el día en curso el 1 de abril. Asimismo, desea conocer si la factura recapitulativa con las operaciones del mes de marzo ha de expedirse con fecha 31 de marzo o puede hacerse el 1 de abril. Obligaciones relativas al libro registro de facturas expedidas.
Las facturas recapitulativas para un mismo destinatario empresario pueden expedirse hasta el día 16 del mes siguiente al devengo. En cuanto a la rectificación, si no concurren las causas obligatorias del artículo 15 del Reglamento, la sustitución de una factura por otra no tiene la consideración de factura rectificativa. No se aprecia impedimento para emitir la factura recapitulativa con fecha 31 de marzo siempre que se cumplan los plazos reglamentarios.
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