Issuing credit notes (facturas rectificativas)

In Spain, invoices cannot be deleted once issued — this is a legal requirement. If you need to correct an invoice, you must issue a credit note (factura rectificativa) that references the original.

To create a credit note in k-factu: go to the original invoice detail page and click 'Create credit note'. The system will generate a new invoice with a negative amount, referencing the original invoice number. Credit notes get their own sequential number from the invoice series.

Common reasons for credit notes: billing errors, returned goods, price adjustments, or service cancellations. The credit note PDF clearly shows 'FACTURA RECTIFICATIVA' and includes the original invoice number.