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The applicant asks whether it is correct to issue a credit note to cancel an invoice containing errors in the recipient's details. The DGT rules that, as the error pertains to mandatory data, a corrective invoice issued in a specific series must be provided.
Cuestión planteada Si es correcto expedir una factura completa de abono para anular la factura expedida.
La consignación errónea de los datos de identificación del destinatario es causa de rectificación obligatoria de la factura. En este caso, se debe expedir una factura rectificativa que debe constar en una serie específica. Si se opta por la práctica de emitir una factura con signo negativo para anular la anterior y luego una nueva con los datos correctos, la primera se considera factura ordinaria y la segunda factura rectificativa.
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