News 2019
Skip information index04-12-2019 Validations and errors document: relaxation of the validations established for the types of substitution rectification invoices "R2" and "R3"
As of 10/12/2019 , the validations established for the registration of the types of rectification invoices for substitution “R 2 will be made more flexible ##2##” and “R 3 ”, which are caused by the bankruptcy of the client's creditors (art. 80.Three) and non-payment of the operation (art. 80.Four LIVA) respectively, in order to adapt them to the interpretation made by the General Directorate of Taxes in several of its binding consultations (among them, consultation V2246-08).
According to the criteria issued by the General Directorate of Taxes in these consultations, in these cases a corrective invoice must be issued (“R 2 ” or “R 3 ") in which the data relating to the taxable base is maintained in the terms in which the original document was issued, recording the corrected tax quota data that is no longer passed on to the client precisely as a consequence of the modification of the tax base, making it clear that said data becomes equal to zero.