Correcting an invoice you have not collected
The VAT act lets you reduce the taxable base when a debt becomes uncollectible, if the conditions of time, claim, and amount are met. Those conditions do not collapse into a single number of months. The route is a corrective invoice.
What has to be met
It is not enough that the customer is late. The act requires an uncollectible debt on the terms it sets: the time elapsed, the claim, and the amount are part of the case, and they are not the same for every debtor. When the case fits, you issue a corrective invoice, as the corrective invoice explains. Royal Decree 1619/2012 is what shapes that document. The original invoice is not deleted.
- Time, claim, and amount, under the act. There is no single number of months.
- If it fits, a corrective invoice.
- If it does not fit, the base stays as it is.
The app does not classify the debt
Factura Fácil can issue the corrective invoice when you decide to make it. It does not judge whether the debt is uncollectible, and it does not start a credit note on its own because a period has passed. The classification is yours, with the act in front of you.
Common questions
Can I correct it after a few months?
Only if the conditions in the act are met. This guide does not set a number of months: the time required depends on the case.
Does the app mark the invoice uncollectible?
No. It does not decide whether the debt qualifies. You issue the corrective invoice when the case is the one in the act.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.