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A company inquired whether it could correct an incorrect tax rate by issuing an invoice of the same amount but with a negative sign, followed by a new invoice with the correct rate. The Directorate General for Tax (DGT) responded that invoicing regulations do not prohibit this procedure.
Cuestión planteada Se cuestiona acerca de la forma en que deben emitirse las facturas rectificativas, en concreto, si sería correcta una rectificación consistente en la emisión de una factura de igual importe que las erróneas aunque con sentido negativo y, luego, la emisión de una nueva factura de igual importe con el tipo de gravamen correcto.
La rectificación de cuotas impositivas debe realizarse mediante la emisión de una nueva factura que identifique a la original. La normativa no impide que la factura rectificativa se expida con signo negativo, incluso por el importe total de la factura previa, para luego expedir una nueva factura con los datos rectificados correctamente.
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