Create a corrective invoice

Issues a corrective invoice that amends the invoice in the path. It is a new fiscal document with its own number, not an edit of the original.

• rectification_type: TOTAL leaves the original VOIDED and rectifies what is still invoiced on it: every line of the original and of its live correctives (voided ones do not count), negated. It takes no lines — sending them fails with 422 RECTIFICATIVA_TOTAL_CON_LINEAS. PARTIAL leaves the original RECTIFIED and requires the adjustment lines.
• Never more than was invoiced: a PARTIAL may raise any amount, but may not take the taxable base of any rate (tax, rate and equivalence surcharge; SUPLIDO lines by their amount) below zero once the previous correctives are counted. That fails with 422 CORRECTIVE_EXCEEDS_INVOICED_AMOUNT, and error.details (CorrectiveInvoiceErrorDetails) carries tax_group (for example IVA 21%) and max_reduction, how much of that rate is left to rectify. A TOTAL on an invoice that previous correctives already brought to zero fails with 422 CORRECTIVE_NOTHING_LEFT_TO_RECTIFY.
• Not for the withholding alone: a PARTIAL whose lines leave the taxable base of every rate unchanged and only change the withholding fails with 422 CORRECTIVE_WITHHOLDING_ONLY. A withholding is not a cause for a corrective: void the invoice and issue a new one without it.
• The original's PDF: unchanged by either type. The corrective has its own PDF; the original keeps the one that was delivered, and its new status is in status.
• Total of 0: a corrective whose total_to_pay is 0 has nothing to refund or collect, so it is issued as PAID, with payment_date equal to issue_date.
• What can be rectified: an ordinary or simplified invoice in ISSUED, SENT, PAID, OVERDUE or RECTIFIED. Rectifying a corrective fails with 422 CORRECTIVE_NOT_RECTIFIABLE — to fix an erroneous corrective, issue another one against the original invoice.
• Repeat rectifications: several PARTIAL correctives are allowed, but a VOIDED invoice is no longer rectifiable, so a second TOTAL against the same invoice fails with 422 INVOICE_NOT_CORRECTIBLE_IN_CURRENT_STATUS.
• Correcting the recipient's data: when the invoice recorded its recipient with a wrong name, tax ID or address, send the corrected recipient with rectification_type PARTIAL, rectification_code R4 and no lines. The corrective carries the corrected recipient and does not change the amounts: its lines negate what is still invoiced and repeat it, so every rate nets to zero. A different person is not a data correction (422 CORRECTIVE_RECIPIENT_IS_ANOTHER_PERSON): correct the invoice in full and issue a new one to the right customer.
• Original rejected by the AEAT: when VeriFactu rejected the original's record and it has not been resubmitted, the original is not in the AEAT's books: fix and resubmit it first. Until then the request fails with 422 CORRECTIVE_ORIGINAL_RECORD_REJECTED.
• Exchange invoice recorded as F3: correcting a full invoice issued in exchange for simplified invoices is not available yet: 422 EXCHANGE_INVOICE_NOT_CORRECTABLE. Contact support.
• Deadline: four years from when the tax accrued (the original's operation date) or, for a cause of article 80 of the VAT Act, from the circumstance_date you declare. Past it the request fails with 422 CORRECTIVE_OUT_OF_TIME, with deadline and counted_from in error.details (CorrectiveInvoiceErrorDetails).
• What the reason code requires (Ley 37/1992, art. 80): R2 (insolvency) and R3 (bad debt) need a recipient established in Spain, the Canary Islands, Ceuta or Melilla —an R2 also accepts a recipient in another EU member state, for insolvency proceedings there— and fail otherwise with 422 CORRECTIVE_RECIPIENT_NOT_ESTABLISHED. An R3 needs at least six months since the original's operation date (422 CORRECTIVE_BAD_DEBT_TOO_EARLY, with earliest_date; one year when the previous year's turnover exceeded 6,010,121.04 €, which is the issuer's to apply), and on an operation with a base of 50 € or less it needs recipient_is_business (422 CORRECTIVE_BAD_DEBT_BASE_TOO_LOW). The other conditions of each code (claims, guarantees, related parties, filing with the AEAT) are the issuer's to meet.
• Fiscal inheritance on a PARTIAL: a line that omits irpf_rate or equivalence_surcharge_rate takes it from the original invoice — the document being amended — and never from the company's current tax profile, so a profile that changed after the original was issued does not leak into the credit note. An explicit value always wins, 0 included. The surcharge inherits the regime (on/off), not the rate: the rate is re-derived from each corrective line's own VAT (21→5.2, 10→1.4, 5→0.62, 4→0.5), and an original outside the regime pins the line to 0. SUPLIDO lines are out of it on both sides. When the original is not unambiguous BeeL does not pick for you: different IRPF rates per line fail with 422 CORRECTIVE_ORIGINAL_MIXED_IRPF, and a surcharge applied on some lines but not others fails with 422 CORRECTIVE_ORIGINAL_MIXED_SURCHARGE. Declare the figure on every line to get past either — both only fire when some line actually needs to inherit.
• series_id: when omitted, the document is numbered in the company's default corrective series, never in the series of the original: corrective invoices go in a series of their own (RD 1619/2012, art. 6.1.a). If the company has none, it is created on first use (code R, or the next free one that cannot repeat another series' numbers). An explicit series_id must be a corrective series.
• Numbering conflict: if the number the series would assign is already used by another invoice of the same company, in this series or in another one, the request fails with 400 SERIES_NUMBER_COLLISION without issuing anything or consuming a number. The series needs review, so contact support.