Spain

Spain’s tax system is administered by the Agencia Tributaria (AEAT). As an EU member state, Spain follows the EU VAT Directive with locally adapted rates. IVA (Impuesto sobre el Valor Añadido) applies at general, reduced, and super-reduced rates. The Canary Islands use IGIC (Impuesto General Indirecto Canario) instead of IVA, while Ceuta and Melilla use IPSI (Impuesto sobre la Producción, los Servicios y la Importación). Businesses are identified by their NIF (Número de Identificación Fiscal) or CIF for companies. IRPF (Impuesto sobre la Renta de las Personas Físicas) retention taxes apply to freelancer invoices at varying rates. According to Real Decreto 1619/2012, only rectified (rectificativa) invoices are recognized in Spanish law. GOBL maps corrective invoices to “rectificación modelo íntegro” (complete replacement) and credit notes to “rectificación por diferencias” (correction by differences, with quantities inverted during conversion). The FacturaE format is used for B2G e-invoicing, with TicketBAI required in the Basque Country, VeriFactu being rolled out nationally, and the SII (Suministro Inmediato de Información) system providing near-real-time reporting of invoicing data to the AEAT.

Base Details

Key	Value
Tax 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.
`IRNR`	IRNR	Non-residents 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.

Rate	Keys	Name	Percents
`general`	`standard`	Standard Rate	21.0%
`general+eqs`	`standard`	Standard Rate + Equivalence Surcharge	21.0% (+5.2%)
`reduced`	`standard`	Reduced Rate	10.0%
`reduced+eqs`	`standard`	Reduced Rate + Equivalence Surcharge	10.0% (+1.4%)
`super-reduced`	`standard`	Super-Reduced Rate	4.0%
`super-reduced+eqs`	`standard`	Super-Reduced Rate + Equivalence Surcharge	4.0% (+0.5%)

IGIC Rates

Rate	Keys	Name	Percents	Description
`general`	`standard`	General Rate	7.0%
`reduced`	`standard`	Reduced Rate	3.0%

IRPF Rates

Rate	Name	Percents
`pro`	Professional Rate	15.0%
`pro-start`	Professional Starting Rate	7.0%
`capital`	Rental or Interest Capital	19.0%
`modules`	Modules Rate	1.0%

IRNR Rates

Personal or corporate income tax levied on income obtained in Spanish territory by individuals and entities that are not resident in Spain. Regulated by Real Decreto Legislativo 5/2004 (TRLIRNR). This category covers income obtained without a permanent establishment (sin establecimiento permanente), where the Spanish payer is generally obliged to withhold the tax at source on each payment. Income obtained through a permanent establishment is taxed under the rules of the Corporate Income Tax (Impuesto sobre Sociedades) and is out of scope at the invoice level. Applicable rates depend on the type of income and on whether the recipient is resident in another EU/EEA Member State with an effective exchange of tax information, in which case reduced rates apply. No rates defined.

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Invoice Types

The types of invoices that can be created with a preceding definition:

credit-note
corrective
debit-note

Scenarios

Scenarios attach notes and extensions to a document when its filters match. Read more about scenarios.

bill/invoice

Tags	Categories	Output
`reverse-charge`	`VAT`	`{ “note”: { “cat”: “VAT”, “key”: “reverse-charge”, “text”: “Reverse Charge / Inversión del sujeto pasivo.” } }`
`reverse-charge`	`IGIC`	`{ “note”: { “cat”: “IGIC”, “key”: “reverse-charge”, “text”: “Reverse Charge / Inversión del sujeto pasivo.” } }`
`simplified-scheme`	`VAT`	`{ “note”: { “cat”: “VAT”, “key”: “simplified-scheme”, “text”: “Factura expedida por contribuyente en régimen simplificado.” } }`
`self-billed`	-	`{ “note”: { “key”: “self-billed”, “text”: “Facturación por el destinatario.” } }`
`travel-agency`	`VAT`	`{ “note”: { “cat”: “VAT”, “key”: “travel-agency”, “text”: “Régimen especial de las agencias de viajes.” } }`
`travel-agency`	`IGIC`	`{ “note”: { “cat”: “IGIC”, “key”: “travel-agency”, “text”: “Régimen especial de las agencias de viajes.” } }`
`second-hand-goods`	`VAT`	`{ “note”: { “cat”: “VAT”, “key”: “second-hand-goods”, “text”: “Régimen especial de los bienes usados.” } }`
`second-hand-goods`	`IGIC`	`{ “note”: { “cat”: “IGIC”, “key”: “second-hand-goods”, “text”: “Régimen especial de los bienes usados.” } }`
`art`	`VAT`	`{ “note”: { “cat”: “VAT”, “key”: “art”, “text”: “Régimen especial de los objetos de arte.” } }`
`art`	`IGIC`	`{ “note”: { “cat”: “IGIC”, “key”: “art”, “text”: “Régimen especial de los objetos de arte.” } }`
`antiques`	`VAT`	`{ “note”: { “cat”: “VAT”, “key”: “antiques”, “text”: “Régimen especial de las antigüedades y objetos de colección.” } }`
`antiques`	`IGIC`	`{ “note”: { “cat”: “IGIC”, “key”: “antiques”, “text”: “Régimen especial de las antigüedades y objetos de colección.” } }`
`cash-basis`	`VAT`	`{ “note”: { “cat”: “VAT”, “key”: “cash-basis”, “text”: “Régimen especial del criterio de caja.” } }`
`cash-basis`	`IGIC`	`{ “note”: { “cat”: “IGIC”, “key”: “cash-basis”, “text”: “Régimen especial del criterio de caja.” } }`

Validation Rules

Validation rules check each struct against a set of assertions and report any failures with a unique code and message. Read more about validation.

bill.Invoice

Field	Test	Validation Code / Message
`supplier`	Context: regime in [ES] Present	`GOBL-ES-BILL-INVOICE-01` Invoice supplier in Spain is required
`supplier.tax_id`	Context: regime in [ES] Present	`GOBL-ES-BILL-INVOICE-02` Invoice supplier tax ID in Spain is required
`supplier.tax_id.code`	Context: regime in [ES] Present	`GOBL-ES-BILL-INVOICE-03` Invoice supplier tax ID code in Spain is required

tax.Identity

Field	Test	Validation Code / Message
`code`	Code in [ES] Valid	`GOBL-ES-TAX-IDENTITY-01` Invalid Spanish VAT identity code format or checksum

Overview

Use Cases

Quick Start

Tax Regimes

Addons

Catalogues

Schemas (Draft 0)

Base Details

Tax Categories

VAT Rates

IGIC Rates

IRPF Rates

IRNR Rates

Correction Definitions

Invoice Types

Scenarios

Validation Rules

​Base Details

​Tax Categories

​VAT Rates

​IGIC Rates

​IRPF Rates

​IRNR Rates

​Correction Definitions

​Invoice Types

​Scenarios

​Validation Rules

Base Details

Tax Categories

VAT Rates

IGIC Rates

IRPF Rates

IRNR Rates

Correction Definitions

Invoice Types

Scenarios

Validation Rules