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V1122-16 21 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura rectificativa

Issuing credit notes for returned goods is not mandatory if a new supply is made

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.

The question raised

Obligation to issue a credit note for the total amount of the original invoice, subsequently re-invoicing only the goods that the customer did not return, or alternatively, to issue a credit note solely for the portion of the returned goods.

The DGT's ruling

When the modification of the tax base is due to the return of goods in connection with a subsequent supply to the same recipient, a credit note is not required. In such case, the rectification may be carried out by subtracting the amount of the returned goods from the invoice of the new supply, provided that the tax rate is identical. Notwithstanding, the taxpayer may also opt to issue a credit note identifying the original invoice.

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