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A taxpayer enquires about the correct date to use on an invoice following several rejections due to recipient errors, and the subsequent impact on VAT and Income Tax. The Tax Agency clarifies that a credit note must be issued with the current issuance date and the original transaction date, ensuring the accrual remains in the year the transaction occurred.
Cuestión planteada La consultante plantea la fecha en la que se debe expedir la factura y si es necesario rectificar la repercusión del Impuesto sobre el Valor Añadido, y el reflejo del ingreso en el IRPF.
En el IVA, al haber consignado erróneamente el destinatario, es obligatoria la expedición de una factura rectificativa en serie específica, indicando la fecha de expedición (2022) y la de la operación (2021). No procede rectificar la cuota repercutida si el devengo y la cuota fueron correctos en 2021. En el IRPF, los rendimientos de actividades económicas se imputan cuando se devengan, por lo que el ingreso debe declararse en 2021, al igual que las retenciones correspondientes.
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