Countries
Spain
Countries
Spain
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. |
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% | |
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
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