{"id":8049,"date":"2019-04-20T00:00:00","date_gmt":"2019-04-20T00:00:00","guid":{"rendered":"https:\/\/centregestor.es\/com-es-rectifica-una-factura-on-sha-identificat-de-manera-erronia-al-destinatari\/"},"modified":"2020-11-17T22:55:50","modified_gmt":"2020-11-17T22:55:50","slug":"com-es-rectifica-una-factura-on-sha-identificat-de-manera-erronia-al-destinatari","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/com-es-rectifica-una-factura-on-sha-identificat-de-manera-erronia-al-destinatari\/","title":{"rendered":"Com es rectifica una factura on s&#8217;ha identificat de manera err\u00f2nia al destinatari?"},"content":{"rendered":"<div class=\"summary\">\n<p>Si s&#8217;ha expedit una factura a nom d&#8217;un destinatari existent per\u00f2 diferent d&#8217;aquell per al qual es va realitzar la corresponent operaci\u00f3 (sent correctes l&#8217;import de la base i la quota impositiva), s\u2019haur\u00e0 d&#8217;expedir una factura rectificativa en qu\u00e8 constant el mateix destinatari es consignin amb signe negatiu les seves magnituds.<\/p>\n<\/div>\n<div class=\"content\">\n<p>A part de l&#8217;anterior, s&#8217;haur\u00e0 d&#8217;expedir per al destinatari real de les operacions una factura ajustada a les dades i requisits continguts en l&#8217;article 6 del Reglament de facturaci\u00f3, factura que no tindr\u00e0 la consideraci\u00f3 de factura rectificativa.<\/p>\n<p>Si per contra en la factura expedida originalment s&#8217;ha com\u00e8s un error diferent de l&#8217;anterior en la identificaci\u00f3 del destinatari real, per exemple, una denominaci\u00f3 incompleta del nom o ra\u00f3 social del destinatari, el Reglament de facturaci\u00f3 no preveu cap forma concreta en qu\u00e8 aquesta rectificaci\u00f3 s&#8217;hagi d&#8217;efectuar i n&#8217;hi haur\u00e0 prou amb que la factura rectificativa esmeni, de forma clara i intel\u00b7ligible, l&#8217;error com\u00e8s.<\/p>\n<p>En qualsevol cas, s\u00ed que \u00e9s preceptiu que la factura rectificativa faci refer\u00e8ncia al n\u00famero i s\u00e8rie de la factura que es rectifica i la factura rectificativa, al seu torn, haur\u00e0 identificada degudament amb esment de la seva s\u00e8rie espec\u00edfica.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Si s&#8217;ha expedit una factura a nom d&#8217;un destinatari existent per\u00f2 diferent d&#8217;aquell per al qual es va<\/p>","protected":false},"author":1,"featured_media":7318,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[],"tags":[],"class_list":["post-8049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Com es rectifica una factura on s&#039;ha identificat de manera err\u00f2nia al destinatari? - Centre Gestor<\/title>\n<meta name=\"description\" content=\"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/centregestor.es\/ca\/com-es-rectifica-una-factura-on-sha-identificat-de-manera-erronia-al-destinatari\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com es rectifica una factura on s&#039;ha identificat de manera err\u00f2nia al destinatari? - Centre Gestor\" \/>\n<meta property=\"og:description\" content=\"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO\" \/>\n<meta property=\"og:url\" content=\"https:\/\/centregestor.es\/ca\/com-es-rectifica-una-factura-on-sha-identificat-de-manera-erronia-al-destinatari\/\" \/>\n<meta property=\"og:site_name\" content=\"Centre Gestor\" \/>\n<meta property=\"article:published_time\" content=\"2019-04-20T00:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-11-17T22:55:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/Receipts.0.jpeg.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"cg_admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"cg_admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/com-es-rectifica-una-factura-on-sha-identificat-de-manera-erronia-al-destinatari\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/com-es-rectifica-una-factura-on-sha-identificat-de-manera-erronia-al-destinatari\\\/\"},\"author\":{\"name\":\"cg_admin\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#\\\/schema\\\/person\\\/6a2f9e4a68d3c02cdc91733c3464d827\"},\"headline\":\"Com es rectifica una factura on s&#8217;ha identificat de manera err\u00f2nia al destinatari?\",\"datePublished\":\"2019-04-20T00:00:00+00:00\",\"dateModified\":\"2020-11-17T22:55:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/com-es-rectifica-una-factura-on-sha-identificat-de-manera-erronia-al-destinatari\\\/\"},\"wordCount\":232,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/com-es-rectifica-una-factura-on-sha-identificat-de-manera-erronia-al-destinatari\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/Receipts.0.jpeg.jpeg\",\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/centregestor.es\\\/ca\\\/com-es-rectifica-una-factura-on-sha-identificat-de-manera-erronia-al-destinatari\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/com-es-rectifica-una-factura-on-sha-identificat-de-manera-erronia-al-destinatari\\\/\",\"url\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/com-es-rectifica-una-factura-on-sha-identificat-de-manera-erronia-al-destinatari\\\/\",\"name\":\"Com es rectifica una factura on s'ha identificat de manera err\u00f2nia al destinatari? 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