Rectification invoices

1. Assumptions for rectification

A corrective invoice must be issued in cases where the original invoice does not meet any of the requirements established as mandatory in articles 6 or 7 of the Regulation governing billing obligations, approved by Royal Decree 1619/2012, of November 30. It will also be mandatory to issue a corrective invoice in cases where the transferred amounts have been determined incorrectly or circumstances have occurred that give rise to the modification of the tax base.

The Tax Management Department of the State Tax Administration Agency may authorize other invoice rectification procedures, upon request of the interested parties, when justified by the commercial or administrative practices of the sector of activity in question.

issued in substitution of previously issued simplified invoices are not considered corrective invoices, provided that they meet the regulatory requirements.

The corrective invoice will be issued as soon as the person required to issue them is aware of the circumstances that require its issuance, provided that four years have not passed from the moment in which the tax was accrued or, where applicable, from the date on which the circumstances regulated in article 80 of the Tax Law occurred (modification of the tax base).

Corrective invoices must be sent before the 16th of the month following the month in which the invoice was issued.

2. General requirements for rectification invoices

The rectification will be carried out by issuing a new invoice in which the identifying data of the rectified invoice will be recorded.

The rectification of several invoices may be carried out in a single rectification document , provided that all the rectified invoices are identified.

This corrective invoice must comply with the requirements established as mandatory in general.

When a corrective invoice is issued, the tax base and the rate can be recorded either by directly indicating the amount of the correction, whether the result is positive or negative, or as they remain after the correction has been made, in the latter case it being mandatory to indicate the amount of the correction.

All corrective invoices must state their status as corrective documents and the identification of the corrected invoices.

However, there are two exceptions to these requirements:

1. When the modification of the tax base is a consequence of the return of goods or containers and packaging and an invoice or simplified invoice was issued for the operation in which they were delivered, it will not be necessary to issue a corrective invoice or simplified invoice, but the correction may be made in the invoice issued for a subsequent operation that has the same recipient, provided that the tax rate applicable to all operations is the same, regardless of whether the result is positive or negative.

2. When the modification of the tax base has its origin in the granting of discounts or bonuses for volume of operations , as well as in other cases in which they are authorized by the Tax Management Department of the State Tax Administration Agency, it will not be necessary to specify the corrected invoices, and it will be sufficient to simply determine the period to which they refer.