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A pharmaceutical laboratory inquired whether it could issue a credit note to formalise the return of expired medicines requested by a distributor. The DGT ruled that it is not appropriate to rectify an invoice that never existed if the distributor did not purchase those specific products from the laboratory.
Cuestión planteada Si puede emitir una factura de abono para formalizar dicha devolución a ese distribuidor que solicita la devolución.
No procede la rectificación de una factura si no hubo una entrega previa de los bienes por parte del laboratorio al distribuidor. Si el laboratorio acepta la devolución de medicamentos que no le fueron adquiridos originalmente, la transmisión del poder de disposición de dichos bienes por parte del distribuidor al laboratorio a título oneroso constituye una entrega de bienes sujeta al IVA, debiendo el distribuidor repercutir el impuesto en factura.
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