Countries
Spain
Countries
Spain
Base Details
| Key | Value |
|---|---|
| Country Code | ES |
| Currency | EUR |
| Base Time Zone | Europe/Madrid |
Tax Categories
| Code | Name | Title |
|---|---|---|
VAT | VAT | Value Added Tax |
IGIC | IGIC | Canary Island General Indirect Tax |
IPSI | IPSI | Production, Services, and Import Tax |
IRPF | IRPF | Personal income tax. |
VAT Rates
Known in Spanish as “Impuesto sobre el Valor Añadido” (IVA), is a consumption tax applied to the purchase of goods and services. It’s a tax on the value added at each stage of production or distribution. Spain, as a member of the European Union, follows the EU’s VAT Directive, but with specific rates and exemptions tailored to its local needs.
| Key | Name | Percents | Description |
|---|---|---|---|
zero | Zero Rate | 0.0% | May be applied to exports and intra-community supplies. |
standard | Standard Rate | 21.0% | |
standard+eqs | Standard Rate + Equivalence Surcharge | 21.0% (+5.2%) | |
reduced | Reduced Rate | 10.0% | |
reduced+eqs | Reduced Rate + Equivalence Surcharge | 10.0% (+1.4%) | |
super-reduced | Super-Reduced Rate | 4.0% | |
super-reduced+eqs | Super-Reduced Rate + Equivalence Surcharge | 4.0% (+0.5%) | |
exempt | Exempt |
IGIC Rates
| Key | Name | Percents | Description |
|---|---|---|---|
zero | Zero Rate | 0.0% | |
standard | Standard Rate | 7.0% | |
reduced | Reduced Rate | 3.0% |
IRPF Rates
| Key | Name | Percents | Description |
|---|---|---|---|
pro | Professional Rate | 15.0% | |
pro-start | Professional Starting Rate | 7.0% | |
capital | Rental or Interest Capital | 19.0% | |
modules | Modules Rate | 1.0% |
Correction Definitions
This tax regime supports auto-generation of corrective invoices or credit and debit notes.
Invoice Types
The types of invoices that can be created with a preceding definition:
-
corrective
Correction Methods
| Key | Name | Extras |
|---|---|---|
complete | Complete | facturae:01 |
partial | Corrected items only | facturae:02 |
discount | Bulk deal in a given period | facturae:03 |
authorized | Authorized by the Tax Agency | facturae:04 |
Correction Changes
| Key | Name | Extras |
|---|---|---|
code | Invoice code | facturae:01 |
series | Invoice series | facturae:02 |
issue-date | Issue date | facturae:03 |
supplier-name | Name and surnames/Corporate name - Issuer (Sender) | facturae:04 |
customer-name | Name and surnames/Corporate name - Receiver | facturae:05 |
supplier-tax-id | Issuer’s Tax Identification Number | facturae:06 |
customer-tax-id | Receiver’s Tax Identification Number | facturae:07 |
supplier-addr | Issuer’s address | facturae:08 |
customer-addr | Receiver’s address | facturae:09 |
line | Item line | facturae:10 |
tax-rate | Applicable Tax Rate | facturae:11 |
tax-amount | Applicable Tax Amount | facturae:12 |
period | Applicable Date/Period | facturae:13 |
type | Invoice Class | facturae:14 |
legal-details | Legal literals | facturae:15 |
tax-base | Taxable Base | facturae:16 |
tax | Calculation of tax outputs | facturae:80 |
tax-retained | Calculation of tax inputs | facturae:81 |
refund | Taxable Base modified due to return of packages and packaging materials | facturae:82 |
discount | Taxable Base modified due to discounts and rebates | facturae:83 |
judicial | Taxable Base modified due to firm court ruling or administrative decision | facturae:84 |
insolvency | Taxable Base modified due to unpaid outputs where there is a judgement opening insolvency proceedings | facturae:85 |
Extensions
The following extensions are supported by this tax regime.
TicketBAI Exemption code
Key: es-tbai-exemption
| Code | Name |
|---|---|
E1 | Exempt pursuant to Article 20 of the Foral VAT Law |
E2 | Exempt pursuant to Article 21 of the Foral VAT Law |
E3 | Exempt pursuant to Article 22 of the Foral VAT Law |
E4 | Exempt pursuant to Articles 23 and 24 of the Foral VAT Law |
E5 | Exempt pursuant to Article 25 of the Foral VAT law |
E6 | Exempt pursuant to other reasons |