Creates a credit note in one request, without creating the buyer or the items first. The buyer is matched on tax_identification_number and each line's item on item_code, both within the authenticated branch — whatever already exists is reused unchanged, whatever is missing is created. Every rule that POST /credit-notes applies also applies here. original_invoice_id is required unless credit_note_reason_code is VD, which ibr-055-ae exempts.