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The query asks whether credit notes must indicate the positive or negative sign of the rectification. The DGT responds that there are two options for recording the taxable base and the tax amount.
Cuestión planteada Si en las facturas rectificativas se debe indicar el signo negativo o positivo de la rectificación realizada.
Los datos de la base imponible y la cuota tributaria en una factura rectificativa pueden consignarse de dos formas: indicando directamente el importe de la rectificación, con signo positivo o negativo según el caso, o indicando los datos definitivos tras la rectificación, señalando también el importe de dicha rectificación. Esto es aplicable tanto a facturas rectificativas como a facturas simplificativas rectificativas.
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