Base Details

Country CodeES
Base Time ZoneEurope/Madrid

Tax Categories

VATVATValue Added Tax
IGICIGICCanary Island General Indirect Tax
IPSIIPSIProduction, Services, and Import Tax
IRPFIRPFPersonal 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.

zeroZero Rate0.0%May be applied to exports and intra-community supplies.
standardStandard Rate21.0%
standard+eqsStandard Rate + Equivalence Surcharge21.0% (+5.2%)
reducedReduced Rate10.0%
reduced+eqsReduced Rate + Equivalence Surcharge10.0% (+1.4%)
super-reducedSuper-Reduced Rate4.0%
super-reduced+eqsSuper-Reduced Rate + Equivalence Surcharge4.0% (+0.5%)

IGIC Rates

zeroZero Rate0.0%
standardStandard Rate7.0%
reducedReduced Rate3.0%

IRPF Rates

proProfessional Rate15.0%
pro-startProfessional Starting Rate7.0%
capitalRental or Interest Capital19.0%
modulesModules Rate1.0%

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

partialCorrected items onlyfacturae:02
discountBulk deal in a given periodfacturae:03
authorizedAuthorized by the Tax Agencyfacturae:04

Correction Changes

codeInvoice codefacturae:01
seriesInvoice seriesfacturae:02
issue-dateIssue datefacturae:03
supplier-nameName and surnames/Corporate name - Issuer (Sender)facturae:04
customer-nameName and surnames/Corporate name - Receiverfacturae:05
supplier-tax-idIssuer’s Tax Identification Numberfacturae:06
customer-tax-idReceiver’s Tax Identification Numberfacturae:07
supplier-addrIssuer’s addressfacturae:08
customer-addrReceiver’s addressfacturae:09
lineItem linefacturae:10
tax-rateApplicable Tax Ratefacturae:11
tax-amountApplicable Tax Amountfacturae:12
periodApplicable Date/Periodfacturae:13
typeInvoice Classfacturae:14
legal-detailsLegal literalsfacturae:15
tax-baseTaxable Basefacturae:16
taxCalculation of tax outputsfacturae:80
tax-retainedCalculation of tax inputsfacturae:81
refundTaxable Base modified due to return of packages and packaging materialsfacturae:82
discountTaxable Base modified due to discounts and rebatesfacturae:83
judicialTaxable Base modified due to firm court ruling or administrative decisionfacturae:84
insolvencyTaxable Base modified due to unpaid outputs where there is a judgement opening insolvency proceedingsfacturae:85


The following extensions are supported by this tax regime.

TicketBAI Exemption code

Key: es-tbai-exemption

E1Exempt pursuant to Article 20 of the Foral VAT Law
E2Exempt pursuant to Article 21 of the Foral VAT Law
E3Exempt pursuant to Article 22 of the Foral VAT Law
E4Exempt pursuant to Articles 23 and 24 of the Foral VAT Law
E5Exempt pursuant to Article 25 of the Foral VAT law
E6Exempt pursuant to other reasons