No subtraction is commutative, that is, a-b≠b-a, unless they are equal.
Let two complex numbers be z1=A+iB and z2=C+iD, then z1-z2=A-C+i(B-D), and z2-z1=C-A+i(D-B).
Comparing real and imaginary parts:
A-C≠C-A and B-D≠D-B, so subtraction is not commutative for complex numbers, unless they are equal.