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The inquiry asks whether a credit note must be issued for a partial return of goods or if the amount can be adjusted in the subsequent invoice. The DGT rules that it is possible to deduct the returned amount from the invoice of the new supply, provided that the tax rate remains the same.
Cuestión planteada Obligación de emitir factura rectificativa por la totalidad de la factura original, procediendo después a refacturar sólo las mercancías que el cliente no devolvió, o bien de emitir factura rectificativa únicamente por la parte de mercancías devueltas.
Cuando la modificación de la base imponible se deba a la devolución de mercancías con ocasión de un suministro posterior al mismo destinatario, no es necesaria la factura rectificativa. En ese caso, se puede practicar la rectificación restando el importe de lo devuelto en la factura del nuevo suministro, siempre que el tipo impositivo sea idéntico. No obstante, el contribuyente también puede optar por emitir una factura rectificativa identificando la factura original.
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