Corrective invoice in PDF (Spain)
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This document is in Spanish
The PDF you download is in Spanish — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.
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Spain's tax agency offers a free invoicing application (VERI*FACTU) on its website; you do not need DocMuse for this. For a self-employed person or business in Spain invoicing without software who must correct an invoice: the Spanish corrective invoice of art. 15 of Royal Decree 1619/2012, in its own series, naming the invoice corrected, the reason and the amounts by difference or by replacement; VAT, IGIC in the Canary Islands or IPSI. In Spanish.
- Made for use in Spain
- Last updated October 20, 2026
Published byDocMuse
When to use this document
- You got the amount or the VAT wrong on an invoice already sent to a client in Spain.
- Your client returned part of the goods and the invoice has to be reduced.
- The invoice is missing the client's tax number and they are asking for a corrected one.
- You need to fix an invoice without deleting it, the way the Spanish tax office expects.
What you fill in
The details the document asks for.
- Invoice number
- Invoice series (if used)
- City
- Date
- Number and series of the invoice being corrected
- Date of the invoice being corrected
- How the invoice is corrected
- Reason for the correction (what was wrong or what changed)
- Invoice issuer (name or company name)
- Invoice issuer's NIF (Spanish tax number)
- Invoice issuer's address
- Invoice recipient (name or company name)
- Invoice recipient's NIF (Spanish tax number) or foreign VAT number
- Invoice recipient's address
- Goods or services: description, quantity, unit price before VAT, any discount and value
- Taxable amount (euros)
- Indirect tax on the invoice (Spanish VAT, the Canary Islands' IGIC, or IPSI in Ceuta and Melilla)
- Tax rate (%)
- Tax amount (euros)
- Income-tax withholding rate (%, if any)
- Income-tax withholding (euros, if any)
- Total payable (euros)
- Required statement, if any (exemption, reverse charge), with the article of law
Common questions
- When must a corrective invoice be issued in Spain?
- When the original invoice fails one of the requirements of the Spanish invoicing regulation, when the tax was calculated wrongly, or when the taxable amount changes afterwards, for example through a return, a later discount or non-payment in the cases the VAT Act allows (art. 15 of Royal Decree 1619/2012). It is issued as soon as the error is noticed or the change occurs, and at most four years after the tax fell due or the circumstances arose.
- Can the wrong invoice simply be deleted or changed instead of corrected?
- No. The issued invoice is kept, and a new one, the corrective invoice, is issued in its own series, identifying the invoice corrected (number, series and date), stating the reason and showing the correction in one of two ways: only the differences, with their sign, or the correct amounts replacing the earlier ones. One corrective invoice may correct several invoices if it identifies them all.
- Do Verifactu and e-invoicing change the rules for corrective invoices in Spain?
- The content does not change, but the way of issuing it does: from 1 January 2027 (companies) and 1 July 2027 (everyone else), anyone invoicing with software must use software meeting Royal Decree 1007/2023 (Verifactu), and between businesses structured e-invoices become compulsory from 6 October 2027 or 2028 depending on turnover. In the Basque Country invoicing is done with TicketBAI; in the Canary Islands IGIC is charged. Text up to date as at 19 October 2026.
How you can sign this document
- Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
- Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked
DocMuse sells documents, not legal advice. Acceptance always depends on the recipient's rules and your local law.
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