{"id":11555,"date":"2025-08-22T10:48:46","date_gmt":"2025-08-22T08:48:46","guid":{"rendered":"https:\/\/finanedi.es\/blog\/?p=11555"},"modified":"2025-08-22T11:28:33","modified_gmt":"2025-08-22T09:28:33","slug":"diferencia-entre-factura-rectificativa-y-nota-de-abono-que-son-y-cuando-utilizarlas","status":"publish","type":"post","link":"https:\/\/finanedi.es\/blog\/diferencia-entre-factura-rectificativa-y-nota-de-abono-que-son-y-cuando-utilizarlas\/","title":{"rendered":"Diferencia entre factura rectificativa y nota de abono: qu\u00e9 son y cu\u00e1ndo utilizarlas"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"11555\" class=\"elementor elementor-11555\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69f8072 e-flex e-con-boxed e-con e-parent\" data-id=\"69f8072\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24d1222 elementor-widget elementor-widget-text-editor\" data-id=\"24d1222\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"215\" data-end=\"570\">En el d\u00eda a d\u00eda de cualquier empresa o aut\u00f3nomo, la facturaci\u00f3n no siempre transcurre sin incidencias. Puede que se emita una factura con errores en los datos, que se aplique un IVA incorrecto o que, simplemente, el cliente devuelva parte de los productos. En estos casos surgen dos documentos clave: la <strong data-start=\"519\" data-end=\"544\">factura rectificativa<\/strong> y la <strong data-start=\"550\" data-end=\"567\">nota de abono<\/strong>.<\/p><p data-start=\"572\" data-end=\"888\">Aunque en muchas ocasiones se utilizan de manera indistinta, existen diferencias importantes entre ambos que conviene conocer para evitar problemas contables y fiscales<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7bfdec2 e-flex e-con-boxed e-con e-parent\" data-id=\"7bfdec2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b2ea952 elementor-widget elementor-widget-spacer\" data-id=\"b2ea952\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-269a1eb e-flex e-con-boxed e-con e-parent\" data-id=\"269a1eb\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-239701b elementor-widget elementor-widget-heading\" data-id=\"239701b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 es una factura rectificativa?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d4c6453 e-flex e-con-boxed e-con e-parent\" data-id=\"d4c6453\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c3f2b1a elementor-widget elementor-widget-text-editor\" data-id=\"c3f2b1a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La <strong data-start=\"937\" data-end=\"962\">factura rectificativa<\/strong> es un documento fiscal que sustituye a la factura original cuando esta contiene alg\u00fan error o necesita ser modificada. Seg\u00fan la normativa espa\u00f1ola (Reglamento de facturaci\u00f3n, Real Decreto 1619\/2012), es el \u00fanico documento v\u00e1lido para corregir una factura emitida con anterioridad.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b059776 e-flex e-con-boxed e-con e-parent\" data-id=\"b059776\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a30afce elementor-widget elementor-widget-heading\" data-id=\"a30afce\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Motivos habituales para emitir una factura rectificativa<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5bf1b7e e-flex e-con-boxed e-con e-parent\" data-id=\"5bf1b7e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-727065d elementor-widget elementor-widget-text-editor\" data-id=\"727065d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li data-start=\"1308\" data-end=\"1426\"><p data-start=\"1310\" data-end=\"1426\"><strong data-start=\"1310\" data-end=\"1359\">Errores en los datos del cliente o del emisor<\/strong>: NIF incorrecto, direcci\u00f3n mal escrita, raz\u00f3n social incompleta\u2026<\/p><\/li><li data-start=\"1427\" data-end=\"1534\"><p data-start=\"1429\" data-end=\"1534\"><strong data-start=\"1429\" data-end=\"1456\">Errores en los importes<\/strong>: un precio equivocado, un descuento no aplicado o un c\u00e1lculo mal realizado.<\/p><\/li><li data-start=\"1535\" data-end=\"1623\"><p data-start=\"1537\" data-end=\"1623\"><strong data-start=\"1537\" data-end=\"1558\">Errores en el IVA<\/strong>: aplicaci\u00f3n de un tipo impositivo distinto al que corresponde.<\/p><\/li><li data-start=\"1624\" data-end=\"1748\"><p data-start=\"1626\" data-end=\"1748\"><strong data-start=\"1626\" data-end=\"1667\">Devoluciones de productos o servicios<\/strong>: cuando la devoluci\u00f3n es parcial o afecta solo a parte de la factura original.<\/p><\/li><li data-start=\"1749\" data-end=\"1841\"><p data-start=\"1751\" data-end=\"1841\"><strong data-start=\"1751\" data-end=\"1787\">Anulaci\u00f3n de la factura original<\/strong>: en caso de que toda la operaci\u00f3n quede sin efecto.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6f9f3fb e-flex e-con-boxed e-con e-parent\" data-id=\"6f9f3fb\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32110a6 elementor-widget elementor-widget-text-editor\" data-id=\"32110a6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En definitiva, la factura rectificativa es un documento con validez legal que corrige la anterior, reflejando la modificaci\u00f3n de manera clara y transparente.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13fa717 e-flex e-con-boxed e-con e-parent\" data-id=\"13fa717\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40d14f0 elementor-widget elementor-widget-spacer\" data-id=\"40d14f0\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eb77ad6 e-flex e-con-boxed e-con e-parent\" data-id=\"eb77ad6\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-997b396 elementor-widget elementor-widget-heading\" data-id=\"997b396\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 es una nota de abono?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c7acc2 e-flex e-con-boxed e-con e-parent\" data-id=\"7c7acc2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1efb8fa elementor-widget elementor-widget-text-editor\" data-id=\"1efb8fa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2040\" data-end=\"2300\">La <strong data-start=\"2043\" data-end=\"2060\">nota de abono<\/strong>, tambi\u00e9n llamada en algunos sectores \u201cnota de cr\u00e9dito\u201d, es un documento que se utiliza principalmente en operaciones comerciales para reflejar descuentos posteriores a la venta, devoluciones de mercanc\u00edas o ajustes en el precio acordado.<\/p><p data-start=\"2302\" data-end=\"2679\">En la pr\u00e1ctica, la nota de abono se ha utilizado tradicionalmente como un documento comercial, pero <strong data-start=\"2402\" data-end=\"2473\">no tiene la misma consideraci\u00f3n legal que una factura rectificativa<\/strong>. Con el paso del tiempo y la evoluci\u00f3n de la normativa de facturaci\u00f3n, la nota de abono ha ido perdiendo peso como documento independiente, siendo sustituida por la factura rectificativa en muchos casos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b41cf6 e-flex e-con-boxed e-con e-parent\" data-id=\"1b41cf6\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f55035c elementor-widget elementor-widget-heading\" data-id=\"f55035c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cu\u00e1ndo se suele usar una nota de abono<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7de6f56 e-flex e-con-boxed e-con e-parent\" data-id=\"7de6f56\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61d6aaa elementor-widget elementor-widget-text-editor\" data-id=\"61d6aaa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li data-start=\"2724\" data-end=\"2783\"><p data-start=\"2726\" data-end=\"2783\"><strong data-start=\"2726\" data-end=\"2750\">Descuentos y rappels<\/strong> aplicados despu\u00e9s de la venta.<\/p><\/li><li data-start=\"2784\" data-end=\"2866\"><p data-start=\"2786\" data-end=\"2866\"><strong data-start=\"2786\" data-end=\"2815\">Devoluciones de mercanc\u00eda<\/strong> cuando el cliente devuelve parte de lo comprado.<\/p><\/li><li data-start=\"2867\" data-end=\"2972\"><p data-start=\"2869\" data-end=\"2972\"><strong data-start=\"2869\" data-end=\"2925\">Ajustes comerciales no vinculados a errores fiscales<\/strong> (por ejemplo, bonificaciones por fidelidad).<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5cb9a6e e-flex e-con-boxed e-con e-parent\" data-id=\"5cb9a6e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a01bb5 elementor-widget elementor-widget-text-editor\" data-id=\"5a01bb5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En este sentido, la nota de abono es un instrumento \u00fatil a nivel contable y comercial, pero, a efectos fiscales, debe emitirse como factura rectificativa para cumplir con la normativa.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ab7beed e-flex e-con-boxed e-con e-parent\" data-id=\"ab7beed\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6786602 elementor-widget elementor-widget-spacer\" data-id=\"6786602\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f58da43 e-flex e-con-boxed e-con e-parent\" data-id=\"f58da43\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c95daf elementor-widget elementor-widget-heading\" data-id=\"1c95daf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Diferencias clave entre factura rectificativa y nota de abono<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6169a53 e-flex e-con-boxed e-con e-parent\" data-id=\"6169a53\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-10354bf elementor-widget elementor-widget-text-editor\" data-id=\"10354bf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3237\" data-end=\"3342\">Aunque en ocasiones se usen de forma parecida, existen diferencias sustanciales entre ambos documentos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-07dda93 e-flex e-con-boxed e-con e-parent\" data-id=\"07dda93\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-88e59f9 elementor-widget elementor-widget-heading\" data-id=\"88e59f9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. Car\u00e1cter legal y fiscal<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5859df9 e-flex e-con-boxed e-con e-parent\" data-id=\"5859df9\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-21e6d9d elementor-widget elementor-widget-text-editor\" data-id=\"21e6d9d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li data-start=\"3375\" data-end=\"3532\"><p data-start=\"3377\" data-end=\"3532\"><strong data-start=\"3377\" data-end=\"3402\">Factura rectificativa<\/strong>: obligatoria y reconocida legalmente por la Agencia Tributaria. Es el \u00fanico documento v\u00e1lido para corregir una factura emitida.<\/p><\/li><li data-start=\"3533\" data-end=\"3689\"><p data-start=\"3535\" data-end=\"3689\"><strong data-start=\"3535\" data-end=\"3552\">Nota de abono<\/strong>: tiene un car\u00e1cter m\u00e1s comercial o interno. Su validez fiscal es limitada, y en la pr\u00e1ctica debe recogerse como factura rectificativa.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-534f77c e-flex e-con-boxed e-con e-parent\" data-id=\"534f77c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f891c53 elementor-widget elementor-widget-heading\" data-id=\"f891c53\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. Obligaci\u00f3n de emisi\u00f3n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-beefbb9 e-flex e-con-boxed e-con e-parent\" data-id=\"beefbb9\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2dc5ac9 elementor-widget elementor-widget-text-editor\" data-id=\"2dc5ac9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li data-start=\"3720\" data-end=\"3871\"><p data-start=\"3722\" data-end=\"3871\"><strong data-start=\"3722\" data-end=\"3747\">Factura rectificativa<\/strong>: siempre que exista un error o devoluci\u00f3n que afecte al importe o al IVA de la factura original, es obligatorio emitirla.<\/p><\/li><li data-start=\"3872\" data-end=\"3998\"><p data-start=\"3874\" data-end=\"3998\"><strong data-start=\"3874\" data-end=\"3891\">Nota de abono<\/strong>: no es obligatoria desde el punto de vista legal, aunque s\u00ed puede emitirse como complemento informativo.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9e7734d e-flex e-con-boxed e-con e-parent\" data-id=\"9e7734d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9bf7d95 elementor-widget elementor-widget-heading\" data-id=\"9bf7d95\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. Contenido<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ebd9c31 e-flex e-con-boxed e-con e-parent\" data-id=\"ebd9c31\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9fc508 elementor-widget elementor-widget-text-editor\" data-id=\"d9fc508\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li data-start=\"4017\" data-end=\"4246\"><p data-start=\"4019\" data-end=\"4246\"><strong data-start=\"4019\" data-end=\"4044\">Factura rectificativa<\/strong>: debe cumplir todos los requisitos legales de facturaci\u00f3n (datos de emisor y receptor, n\u00famero de factura, descripci\u00f3n, base imponible, IVA, etc.), adem\u00e1s de indicar qu\u00e9 factura rectifica y el motivo.<\/p><\/li><li data-start=\"4247\" data-end=\"4355\"><p data-start=\"4249\" data-end=\"4355\"><strong data-start=\"4249\" data-end=\"4266\">Nota de abono<\/strong>: suele incluir informaci\u00f3n m\u00e1s sencilla, destacando el importe a devolver o descontar.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2764671 e-flex e-con-boxed e-con e-parent\" data-id=\"2764671\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ac8114d elementor-widget elementor-widget-heading\" data-id=\"ac8114d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">4. Registro contable<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1c73723 e-flex e-con-boxed e-con e-parent\" data-id=\"1c73723\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0d6e91 elementor-widget elementor-widget-text-editor\" data-id=\"b0d6e91\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li data-start=\"4382\" data-end=\"4501\"><p data-start=\"4384\" data-end=\"4501\"><strong data-start=\"4384\" data-end=\"4409\">Factura rectificativa<\/strong>: se registra en los libros de facturas emitidas y recibidas, como cualquier otra factura.<\/p><\/li><li data-start=\"4502\" data-end=\"4661\"><p data-start=\"4504\" data-end=\"4661\"><strong data-start=\"4504\" data-end=\"4521\">Nota de abono<\/strong>: puede registrarse como un ajuste contable, pero lo recomendable es emitir una rectificativa para que quede todo correctamente reflejado.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7094f15 e-flex e-con-boxed e-con e-parent\" data-id=\"7094f15\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d878159 elementor-widget elementor-widget-spacer\" data-id=\"d878159\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4175bd1 e-flex e-con-boxed e-con e-parent\" data-id=\"4175bd1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-11932e8 elementor-widget elementor-widget-heading\" data-id=\"11932e8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ejemplo pr\u00e1ctico: cu\u00e1ndo usar cada documento<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c46d2f1 e-flex e-con-boxed e-con e-parent\" data-id=\"c46d2f1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c4bc2f elementor-widget elementor-widget-text-editor\" data-id=\"4c4bc2f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Imaginemos una empresa que vende 100 unidades de un producto a un cliente por 1.000 \u20ac + IVA.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f4b36c9 e-flex e-con-boxed e-con e-parent\" data-id=\"f4b36c9\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-063d494 elementor-widget elementor-widget-heading\" data-id=\"063d494\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Caso 1: error en el IVA aplicado<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c0dbbe9 e-flex e-con-boxed e-con e-parent\" data-id=\"c0dbbe9\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b722db3 elementor-widget elementor-widget-text-editor\" data-id=\"b722db3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Si en la factura original se aplic\u00f3 un 10% de IVA en lugar del 21% que corresponde, es obligatorio emitir una <strong data-start=\"4966\" data-end=\"4991\">factura rectificativa<\/strong> corrigiendo el error.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5dd0e80 e-flex e-con-boxed e-con e-parent\" data-id=\"5dd0e80\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26b32e1 elementor-widget elementor-widget-heading\" data-id=\"26b32e1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Caso 2: devoluci\u00f3n de mercanc\u00eda<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3504883 e-flex e-con-boxed e-con e-parent\" data-id=\"3504883\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0753601 elementor-widget elementor-widget-text-editor\" data-id=\"0753601\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El cliente devuelve 20 unidades del producto. En este caso, tradicionalmente se emit\u00eda una <strong data-start=\"5150\" data-end=\"5167\">nota de abono<\/strong> por el importe correspondiente, pero, de acuerdo con la normativa actual, lo correcto es emitir una <strong data-start=\"5268\" data-end=\"5293\">factura rectificativa<\/strong> que refleje esa devoluci\u00f3n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-51cdd9d e-flex e-con-boxed e-con e-parent\" data-id=\"51cdd9d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bfa217 elementor-widget elementor-widget-heading\" data-id=\"2bfa217\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Caso 3: descuento por fidelidad<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-17bff61 e-flex e-con-boxed e-con e-parent\" data-id=\"17bff61\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bea3104 elementor-widget elementor-widget-text-editor\" data-id=\"bea3104\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A final de a\u00f1o, se concede al cliente un descuento adicional del 5% sobre sus compras. Aqu\u00ed s\u00ed se puede emitir una <strong data-start=\"5482\" data-end=\"5499\">nota de abono<\/strong> de car\u00e1cter comercial, aunque lo m\u00e1s recomendable es hacerlo tambi\u00e9n mediante una factura rectificativa para efectos contables y fiscales.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-29504e2 e-flex e-con-boxed e-con e-parent\" data-id=\"29504e2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f792d5b elementor-widget elementor-widget-spacer\" data-id=\"f792d5b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ec806b e-flex e-con-boxed e-con e-parent\" data-id=\"6ec806b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-00b72c6 elementor-widget elementor-widget-heading\" data-id=\"00b72c6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Requisitos de la factura rectificativa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-38a7bbd e-flex e-con-boxed e-con e-parent\" data-id=\"38a7bbd\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e58260f elementor-widget elementor-widget-text-editor\" data-id=\"e58260f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Para evitar sanciones o problemas con Hacienda, la factura rectificativa debe cumplir con ciertos requisitos formales:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13a8e2a e-flex e-con-boxed e-con e-parent\" data-id=\"13a8e2a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c475974 elementor-widget elementor-widget-text-editor\" data-id=\"c475974\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li data-start=\"5812\" data-end=\"5917\"><p data-start=\"5815\" data-end=\"5917\"><strong data-start=\"5815\" data-end=\"5850\">Numeraci\u00f3n propia y correlativa<\/strong>: debe tener una serie independiente de la facturaci\u00f3n ordinaria.<\/p><\/li><li data-start=\"5918\" data-end=\"6018\"><p data-start=\"5921\" data-end=\"6018\"><strong data-start=\"5921\" data-end=\"5957\">Referencia a la factura original<\/strong>: indicar claramente el n\u00famero de factura que se rectifica.<\/p><\/li><li data-start=\"6019\" data-end=\"6110\"><p data-start=\"6022\" data-end=\"6110\"><strong data-start=\"6022\" data-end=\"6052\">Motivo de la rectificaci\u00f3n<\/strong>: detallar la causa (error en el IVA, devoluci\u00f3n, etc.).<\/p><\/li><li data-start=\"6111\" data-end=\"6227\"><p data-start=\"6114\" data-end=\"6227\"><strong data-start=\"6114\" data-end=\"6137\">Importes corregidos<\/strong>: puede mostrarse el importe corregido en positivo o bien como importe negativo (abono).<\/p><\/li><li data-start=\"6228\" data-end=\"6371\"><p data-start=\"6231\" data-end=\"6371\"><strong data-start=\"6231\" data-end=\"6295\">Cumplimiento de los mismos requisitos que una factura normal<\/strong>: datos de emisor, receptor, fecha, conceptos, base imponible e impuestos.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-add63ba e-flex e-con-boxed e-con e-parent\" data-id=\"add63ba\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58a1bcc elementor-widget elementor-widget-spacer\" data-id=\"58a1bcc\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8b72aa7 e-flex e-con-boxed e-con e-parent\" data-id=\"8b72aa7\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-345c9b1 elementor-widget elementor-widget-heading\" data-id=\"345c9b1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfNota de abono o factura rectificativa? Lo que recomienda la normativa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2d2b188 e-flex e-con-boxed e-con e-parent\" data-id=\"2d2b188\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38a6d1d elementor-widget elementor-widget-text-editor\" data-id=\"38a6d1d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"6453\" data-end=\"6594\">La Agencia Tributaria establece que siempre que haya que modificar una factura ya emitida, debe hacerse mediante factura rectificativa.<\/p><p data-start=\"6596\" data-end=\"6908\">La nota de abono puede seguir utiliz\u00e1ndose como documento comercial o complemento informativo, pero no sustituye a la factura rectificativa. Por ello, en la pr\u00e1ctica, cuando hablamos de notas de abono en el \u00e1mbito empresarial, estamos realmente refiri\u00e9ndonos a facturas rectificativas con importe negativo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-97ee653 e-flex e-con-boxed e-con e-parent\" data-id=\"97ee653\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3883d5e elementor-widget elementor-widget-spacer\" data-id=\"3883d5e\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3263446a e-flex e-con-boxed e-con e-parent\" data-id=\"3263446a\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-67c30021 e-con-full e-flex e-con e-child\" data-id=\"67c30021\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1d899559 e-flex e-con-boxed e-con e-child\" data-id=\"1d899559\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a500857 elementor-widget elementor-widget-heading\" data-id=\"1a500857\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Herramientas para impulsar<br>tu negocio<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31c0b02e elementor-widget elementor-widget-text-editor\" data-id=\"31c0b02e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>FinanEDI es la soluci\u00f3n en la nube gratuita que permite automatizar y optimizar los procesos financieros, contables y administrativos de tu negocio.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3eacee3c elementor-widget elementor-widget-button\" data-id=\"3eacee3c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/finanedi.es\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Crear cuenta gratis<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-28e4c53f e-con-full e-flex e-con e-child\" data-id=\"28e4c53f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56d9165 elementor-widget elementor-widget-image\" data-id=\"56d9165\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"233\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/09\/Dashborad_00115-300x233.png\" class=\"attachment-medium size-medium wp-image-5370\" alt=\"Herramientas para impulsar tu negocio - FinanEDI\" srcset=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/09\/Dashborad_00115-300x233.png 300w, https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/09\/Dashborad_00115-768x597.png 768w, https:\/\/finanedi.es\/blog\/contenido\/uploads\/2024\/09\/Dashborad_00115.png 900w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-237cd13 e-flex e-con-boxed e-con e-parent\" data-id=\"237cd13\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd7749c elementor-widget elementor-widget-spacer\" data-id=\"fd7749c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6c77cb5 e-flex e-con-boxed e-con e-parent\" data-id=\"6c77cb5\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f1770d elementor-widget elementor-widget-text-editor\" data-id=\"2f1770d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"6930\" data-end=\"7067\">Aunque en el lenguaje cotidiano se hable de manera indistinta de nota de abono y factura rectificativa, la diferencia es clara:<\/p><ul data-start=\"7068\" data-end=\"7366\"><li data-start=\"7068\" data-end=\"7205\"><p data-start=\"7070\" data-end=\"7205\">La factura rectificativa es un documento obligatorio y legalmente v\u00e1lido para corregir errores o ajustes en una factura anterior.<\/p><\/li><li data-start=\"7206\" data-end=\"7366\"><p data-start=\"7208\" data-end=\"7366\">La nota de abono es un documento de car\u00e1cter m\u00e1s comercial, sin valor fiscal pleno, que en la pr\u00e1ctica debe formalizarse como una factura rectificativa.<\/p><\/li><\/ul><p data-start=\"7368\" data-end=\"7583\">Para aut\u00f3nomos y pymes, lo recomendable es trabajar siempre con facturas rectificativas cuando haya devoluciones, errores o ajustes, evitando confusiones y garantizando la correcta deducci\u00f3n y liquidaci\u00f3n del IVA.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7723c454 e-flex e-con-boxed e-con e-parent\" data-id=\"7723c454\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-571c6cc5 e-con-full e-flex e-con e-child\" data-id=\"571c6cc5\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50826611 elementor-widget elementor-widget-spacer\" data-id=\"50826611\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2eca667a e-con-full e-flex e-con e-child\" data-id=\"2eca667a\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e0474f9 elementor-widget elementor-widget-heading\" data-id=\"7e0474f9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">No te pierdas...<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1761e4ac e-con-full e-flex e-con e-child\" data-id=\"1761e4ac\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5dcc3d94 elementor-widget elementor-widget-katen-post-five\" data-id=\"5dcc3d94\" data-element_type=\"widget\" data-widget_type=\"katen-post-five.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"padding-30 rounded bordered\">\n\n\t\t\t<div class=\"row infinite-wrapper\">\n\n\t\t\t\n\t\t\t\t<div class=\"col-md-12 col-sm-6 post-list-item post-item\">\n\t\t\t\t\t<!-- post -->\n\t\t\t\t\t<div class=\"post post-list clearfix\">\n\n\t\t\t\t\t\t<div class=\"thumb rounded\"><div class=\"inner\"><a href=\"https:\/\/finanedi.es\/blog\/el-codigo-qr-en-tus-facturas-que-es-para-que-sirve-y-como-te-afecta\/\"><img decoding=\"async\" width=\"330\" height=\"250\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2025\/07\/Codigo-QR-en-tus-facturas-330x250.jpg\" class=\"attachment-katen-thumb-list size-katen-thumb-list wp-post-image\" alt=\"C\u00f3digo QR en tus facturas\" \/><\/a><\/div><\/div>  \n\n\t\t\t\t\t\t<div class=\"details clearfix\">\n\t\t\t\t\t\t\t<ul class=\"meta list-inline mb-3\">\n\t\t\t\t\t\t\t\t<li class=\"list-inline-item\"><a href=\"https:\/\/finanedi.es\/blog\/category\/facturacion\/\">Facturaci\u00f3n<\/a><\/li>\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<h5 class=\"post-title\"><a href=\"https:\/\/finanedi.es\/blog\/el-codigo-qr-en-tus-facturas-que-es-para-que-sirve-y-como-te-afecta\/\">El C\u00f3digo QR en tus facturas: \u00bfQu\u00e9 es, para qu\u00e9 sirve y c\u00f3mo te afecta?<\/a><\/h5>\n\t\t\t\t\t\t\t<p class=\"excerpt mb-0\">\n\t\t\t\t\t\t\t\tEn la era digital, la forma en que gestionamos nuestras finanzas y obligaciones fiscales est\u00e1&hellip;\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"post-bottom clearfix d-flex align-items-center\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\n\t\t\t\t<div class=\"col-md-12 col-sm-6 post-list-item post-item\">\n\t\t\t\t\t<!-- post -->\n\t\t\t\t\t<div class=\"post post-list clearfix\">\n\n\t\t\t\t\t\t<div class=\"thumb rounded\"><div class=\"inner\"><a href=\"https:\/\/finanedi.es\/blog\/erp-o-software-especifico-de-facturacion-lo-que-mas-conviene-a-pymes\/\"><img decoding=\"async\" width=\"330\" height=\"250\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2025\/07\/\u00bfERP-o-software-especifico-de-facturacion-Lo-que-mas-conviene-a-pymes-330x250.jpg\" class=\"attachment-katen-thumb-list size-katen-thumb-list wp-post-image\" alt=\"\u00bfERP o software espec\u00edfico de facturaci\u00f3n Lo que m\u00e1s conviene a pymes\" \/><\/a><\/div><\/div>  \n\n\t\t\t\t\t\t<div class=\"details clearfix\">\n\t\t\t\t\t\t\t<ul class=\"meta list-inline mb-3\">\n\t\t\t\t\t\t\t\t<li class=\"list-inline-item\"><a href=\"https:\/\/finanedi.es\/blog\/category\/facturacion\/\">Facturaci\u00f3n<\/a><\/li>\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<h5 class=\"post-title\"><a href=\"https:\/\/finanedi.es\/blog\/erp-o-software-especifico-de-facturacion-lo-que-mas-conviene-a-pymes\/\">\u00bfERP o software espec\u00edfico de facturaci\u00f3n? Lo que m\u00e1s conviene a pymes<\/a><\/h5>\n\t\t\t\t\t\t\t<p class=\"excerpt mb-0\">\n\t\t\t\t\t\t\t\tA medida que las peque\u00f1as y medianas empresas digitalizan su gesti\u00f3n, surge una pregunta clave:&hellip;\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"post-bottom clearfix d-flex align-items-center\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\n\t\t\t\t<div class=\"col-md-12 col-sm-6 post-list-item post-item\">\n\t\t\t\t\t<!-- post -->\n\t\t\t\t\t<div class=\"post post-list clearfix\">\n\n\t\t\t\t\t\t<div class=\"thumb rounded\"><div class=\"inner\"><a href=\"https:\/\/finanedi.es\/blog\/ventajas-de-digitalizar-tu-pyme-y-adaptarte-a-verifactu-antes-de-que-sea-obligatorio\/\"><img loading=\"lazy\" decoding=\"async\" width=\"330\" height=\"250\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2025\/10\/Ventajas-de-digitalizar-tu-pyme-y-adaptarte-a-VeriFactu-antes-de-que-sea-obligatorio-330x250.jpg\" class=\"attachment-katen-thumb-list size-katen-thumb-list wp-post-image\" alt=\"Ventajas de digitalizar tu pyme y adaptarte a VeriFactu antes de que sea obligatorio\" \/><\/a><\/div><\/div>  \n\n\t\t\t\t\t\t<div class=\"details clearfix\">\n\t\t\t\t\t\t\t<ul class=\"meta list-inline mb-3\">\n\t\t\t\t\t\t\t\t<li class=\"list-inline-item\"><a href=\"https:\/\/finanedi.es\/blog\/category\/facturacion\/\">Facturaci\u00f3n<\/a><\/li>\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<h5 class=\"post-title\"><a href=\"https:\/\/finanedi.es\/blog\/ventajas-de-digitalizar-tu-pyme-y-adaptarte-a-verifactu-antes-de-que-sea-obligatorio\/\">Ventajas de digitalizar tu pyme y adaptarte a VeriFactu antes de que sea obligatorio<\/a><\/h5>\n\t\t\t\t\t\t\t<p class=\"excerpt mb-0\">\n\t\t\t\t\t\t\t\tLa digitalizaci\u00f3n ya no es una tendencia, es una ventaja competitiva real para las peque\u00f1as&hellip;\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"post-bottom clearfix d-flex align-items-center\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\n\t\t\t\t<div class=\"col-md-12 col-sm-6 post-list-item post-item\">\n\t\t\t\t\t<!-- post -->\n\t\t\t\t\t<div class=\"post post-list clearfix\">\n\n\t\t\t\t\t\t<div class=\"thumb rounded\"><div class=\"inner\"><a href=\"https:\/\/finanedi.es\/blog\/preparando-tu-empresa-para-verifactu-guia-para-la-implementacion\/\"><img loading=\"lazy\" decoding=\"async\" width=\"330\" height=\"250\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2025\/06\/Preparando-tu-empresa-para-Verifactu-330x250.jpg\" class=\"attachment-katen-thumb-list size-katen-thumb-list wp-post-image\" alt=\"Preparando tu empresa para Verifactu\" \/><\/a><\/div><\/div>  \n\n\t\t\t\t\t\t<div class=\"details clearfix\">\n\t\t\t\t\t\t\t<ul class=\"meta list-inline mb-3\">\n\t\t\t\t\t\t\t\t<li class=\"list-inline-item\"><a href=\"https:\/\/finanedi.es\/blog\/category\/facturacion\/\">Facturaci\u00f3n<\/a><\/li>\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<h5 class=\"post-title\"><a href=\"https:\/\/finanedi.es\/blog\/preparando-tu-empresa-para-verifactu-guia-para-la-implementacion\/\">Preparando tu empresa para Verifactu: Gu\u00eda para la implementaci\u00f3n<\/a><\/h5>\n\t\t\t\t\t\t\t<p class=\"excerpt mb-0\">\n\t\t\t\t\t\t\t\tLa entrada en vigor de Verifactu marca un antes y un despu\u00e9s en la forma&hellip;\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"post-bottom clearfix d-flex align-items-center\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\n\t\t\t<\/div>\n\n\t\t<\/div>\n\t\t\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>En el d\u00eda a d\u00eda de cualquier empresa o aut\u00f3nomo, la facturaci\u00f3n no siempre transcurre sin incidencias. Puede que se emita una factura con errores en los datos, que se aplique un IVA incorrecto o que, simplemente, el cliente devuelva parte de los productos. En estos casos surgen dos documentos clave: la factura rectificativa y la nota de abono.<\/p>\n<p>Aunque en muchas ocasiones se utilizan de manera indistinta, existen diferencias importantes entre ambos que conviene conocer para evitar problemas contables y fiscales<\/p>\n","protected":false},"author":3,"featured_media":11558,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-11555","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-facturacion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Diferencia entre factura rectificativa y nota de abono<\/title>\n<meta name=\"description\" content=\"Descubre la diferencia entre factura rectificativa y nota de abono, cu\u00e1ndo usarlas y su impacto en la contabilidad de tu empresa.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/finanedi.es\/blog\/diferencia-entre-factura-rectificativa-y-nota-de-abono-que-son-y-cuando-utilizarlas\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Diferencia entre factura rectificativa y nota de abono\" \/>\n<meta property=\"og:description\" content=\"Descubre la diferencia entre factura rectificativa y nota de abono, cu\u00e1ndo usarlas y su impacto en la contabilidad de tu empresa.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/finanedi.es\/blog\/diferencia-entre-factura-rectificativa-y-nota-de-abono-que-son-y-cuando-utilizarlas\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog para pymes y aut\u00f3nomos - 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