diff --git a/db/changes/235001/00-getTaxBases.sql b/db/changes/235001/00-getTaxBases.sql
new file mode 100644
index 000000000..fa43c32f7
--- /dev/null
+++ b/db/changes/235001/00-getTaxBases.sql
@@ -0,0 +1,33 @@
+DELIMITER $$
+$$
+CREATE OR REPLACE DEFINER=`root`@`localhost` PROCEDURE `vn`.`getTaxBases`()
+BEGIN
+
+/*	Calcula y devuelve en número de bases imponibles postivas y negativas
+*	Requiere la tabla temporal tmp.ticketToInvoice(id)
+*
+*	returns tmp.taxBases
+*/
+
+	CREATE OR REPLACE TEMPORARY TABLE tmp.ticket
+		(KEY (ticketFk))
+		ENGINE = MEMORY
+		SELECT id ticketFk
+			FROM tmp.ticketToInvoice;
+
+	CALL ticket_getTax(NULL);
+
+	DROP TEMPORARY TABLE IF EXISTS tmp.taxBases;
+	CREATE TEMPORARY TABLE tmp.taxBases
+		ENGINE = MEMORY
+		SELECT
+			    SUM(CASE WHEN taxableBase > 0 THEN 1 ELSE 0 END) as positive,
+				SUM(CASE WHEN taxableBase < 0 THEN 1 ELSE 0 END) as negative
+			FROM(
+				SELECT SUM(taxableBase) as taxableBase
+					FROM tmp.ticketTax
+					GROUP BY pgcFk
+				) t;
+
+END$$
+DELIMITER ;
diff --git a/db/changes/235001/01-newHasAnyPositiveBase.sql b/db/changes/235001/01-newHasAnyPositiveBase.sql
new file mode 100644
index 000000000..c9e7e8e05
--- /dev/null
+++ b/db/changes/235001/01-newHasAnyPositiveBase.sql
@@ -0,0 +1,28 @@
+DELIMITER $$
+$$
+CREATE OR REPLACE DEFINER=`root`@`localhost` FUNCTION `vn`.`hasAnyPositiveBase`() RETURNS tinyint(1)
+    DETERMINISTIC
+BEGIN
+
+/*	Calcula si existe alguna base imponible positiva
+*	Requiere la tabla temporal tmp.ticketToInvoice(id) para getTaxBases()
+*
+*	returns BOOLEAN
+*/
+
+	DECLARE hasAnyPositiveBase BOOLEAN;
+
+    CALL getTaxBases();
+
+	SELECT positive > 0 INTO hasAnyPositiveBase
+        FROM tmp.taxBases;
+
+	DROP TEMPORARY TABLE
+        tmp.ticketTax,
+        tmp.ticket,
+        tmp.taxBases;
+
+	RETURN hasAnyPositiveBase;
+
+END$$
+DELIMITER ;
diff --git a/db/changes/235001/01-refactorHasAnyNegativeBase.sql b/db/changes/235001/01-refactorHasAnyNegativeBase.sql
new file mode 100644
index 000000000..b6780e280
--- /dev/null
+++ b/db/changes/235001/01-refactorHasAnyNegativeBase.sql
@@ -0,0 +1,28 @@
+DELIMITER $$
+$$
+CREATE OR REPLACE DEFINER=`root`@`localhost` FUNCTION `vn`.`hasAnyNegativeBase`() RETURNS tinyint(1)
+    DETERMINISTIC
+BEGIN
+
+/*	Calcula si existe alguna base imponible negativa
+*	Requiere la tabla temporal tmp.ticketToInvoice(id) para getTaxBases()
+*
+*	returns BOOLEAN
+*/
+
+	DECLARE hasAnyNegativeBase BOOLEAN;
+
+    CALL getTaxBases();
+
+	SELECT negative > 0 INTO hasAnyNegativeBase
+        FROM tmp.taxBases;
+
+	DROP TEMPORARY TABLE
+        tmp.ticketTax,
+        tmp.ticket,
+        tmp.taxBases;
+
+	RETURN hasAnyNegativeBase;
+
+END$$
+DELIMITER ;
diff --git a/db/dump/fixtures.sql b/db/dump/fixtures.sql
index 788487ed0..ed0a30d14 100644
--- a/db/dump/fixtures.sql
+++ b/db/dump/fixtures.sql
@@ -598,18 +598,19 @@ INSERT INTO `vn`.`taxArea` (`code`, `claveOperacionFactura`, `CodigoTransaccion`
 
 INSERT INTO `vn`.`invoiceOutSerial` (`code`, `description`, `isTaxed`, `taxAreaFk`, `isCEE`, `type`)
     VALUES
-        ('A', 'Global nacional',         1, 'NATIONAL',  0, 'global'),
-        ('T', 'Española rapida',         1, 'NATIONAL',  0, 'quick'),
-        ('V', 'Intracomunitaria global', 0, 'CEE',       1, 'global'),
-        ('M', 'Múltiple nacional',       1, 'NATIONAL',  0, 'quick'),
-        ('E', 'Exportación rápida',      0, 'WORLD',     0, 'quick');
+        ('A', 'Global nacional',            1, 'NATIONAL',  0,  'global'),
+        ('T', 'Española rapida',            1, 'NATIONAL',  0,  'quick'),
+        ('V', 'Intracomunitaria global',    0, 'CEE',       1,  'global'),
+        ('M', 'Múltiple nacional',          1, 'NATIONAL',  0,  'quick'),
+        ('R', 'Rectificativa',              1, 'NATIONAL',  0,   NULL),
+        ('E', 'Exportación rápida',         0, 'WORLD',     0,  'quick');
 
 INSERT INTO `vn`.`invoiceOut`(`id`, `serial`, `amount`, `issued`,`clientFk`, `created`, `companyFk`, `dued`, `booked`, `bankFk`, `hasPdf`)
     VALUES
         (1, 'T', 1026.24,   util.VN_CURDATE(),                              1101, util.VN_CURDATE(),                              442, util.VN_CURDATE(),                              util.VN_CURDATE(), 1, 0),
         (2, 'T', 121.36,    util.VN_CURDATE(),                              1102, util.VN_CURDATE(),                              442, util.VN_CURDATE(),                              util.VN_CURDATE(), 1, 0),
         (3, 'T', 8.88,      util.VN_CURDATE(),                              1103, util.VN_CURDATE(),                              442, util.VN_CURDATE(),                              util.VN_CURDATE(), 1, 0),
-        (4, 'T', 8.88,      util.VN_CURDATE(),                              1103, util.VN_CURDATE(),                              442, util.VN_CURDATE(),                              util.VN_CURDATE(), 1, 0),
+        (4, 'T', 8.88,      util.VN_CURDATE(),                              1104, util.VN_CURDATE(),                              442, util.VN_CURDATE(),                              util.VN_CURDATE(), 1, 0),
         (5, 'A', 8.88,      DATE_ADD(util.VN_CURDATE(), INTERVAL -1 MONTH), 1103, DATE_ADD(util.VN_CURDATE(), INTERVAL -1 MONTH), 442, DATE_ADD(util.VN_CURDATE(), INTERVAL -1 MONTH), DATE_ADD(util.VN_CURDATE(), INTERVAL -1 MONTH), 1, 0);
 
 UPDATE `vn`.`invoiceOut` SET ref = 'T1111111' WHERE id = 1;