A series for corrective invoices
A corrective invoice does not reuse the number of the invoice it corrects. It needs its own series, or numbering that makes clear it is another invoice. The app has series and automatic numbering, and you set the series.
A number that is not repeated
Royal Decree 1619/2012 requires the corrective invoice to be distinguishable. The usual way is a specific series, so invoice 12 and the corrective invoice for that invoice do not share a number. Sequential numbering inside that new series also works, as long as you do not take back a number already used. Deleting the original to free the gap is not a corrective series.
- Its own series, or numbering that does not repeat the original.
- Inside the series, sequential numbers.
- The corrected invoice keeps its number.
You choose the series
Factura Fácil allows several series and can number on its own inside the one you choose. It does not move a corrective invoice onto the ordinary series to fill a gap. If you want a credit-note series, you create it and issue there.
Common questions
Can I use the same number with a letter?
You can use another series. What you cannot do is reuse the original invoice’s number as if it were the same invoice.
Does the app number on its own?
Yes, inside the series you choose. It does not impose the series.
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.