Spain B2G: Document-Level Allowances

You can specify Allowances (Discounts) at the Document-level in your requests.

Use the AllowanceCharge element to model this information.

For Spanish B2B Documents, the AllowanceChargeReason and Amount elements are mandatory.

You can also specify Allowances at the line level. Details are provided in the Spain B2G: Line-Level Allowances topic.

Elements

Element	Cardinality	Description
Allowance/Charge Group (`Invoice/AllowanceCharge`)	0..n	Groups information about Allowances and Charges.
Charge Indicator (`Invoice/AllowanceCharge/ChargeIndicator`)	1..1	True or false flag that indicates if this element is modeling an allowance or a charge. If set to false, it is an allowance. If set to true, it is a charge.
Allowance/Charge - Reason Code (`Invoice/AllowanceCharge/AllowanceChargeReasonCode`)	0..1	Code that specifies the reason for the allowance or charge. For countries without specific required values; you must use the UNCL 5819 codes listed here for allowances and the UNCL 7161 codes listed here for charges.
Allowance/Charge - Reason (`Invoice/AllowanceCharge/AllowanceChargeReason`)	0..1	Text that describes the reason the Allowance or Charge is permitted.
Allowance/Charge - Percent (`Invoice/AllowanceCharge/MultiplierFactorNumeric`)	0..1	The percentage that may be used, in conjunction with the document-level allowance base amount, to calculate the document-level allowance or charge amount.
Allowance/Charge - Amount (`Invoice/AllowanceCharge/Amount`)	1..1	The amount of the charge or allowance.
Allowance/Charge - Base Amount (`Invoice/AllowanceCharge/BaseAmount`)	0..1	The base amount to which a charge is added or an allowance is subtracted.
Allowance/Charge -Tax Category (`Invoice/AllowanceCharge/TaxCategory`)	0..n	A group of elements providing information about the tax category of the allowance or charge.
Allowance/Charge - Tax Category Code (`Invoice/AllowanceCharge/TaxCategory/ID`)	1..1	The codes that represents the Tax Category for the allowance or charge.
Allowance/Charge - Tax Rate (`Invoice/AllowanceCharge/TaxCategory`)	0..1	The percent tax rate that applies to the allowance or charge.
Allowance/Charge - Tax Exemption Reason Code (`Invoice/AllowanceCharge/TaxCategory`)	0..1	A code that represents the reason for an exemption for the allowance or charge.
Allowance/Charge - Tax Exemption Reason Text (`Invoice/AllowanceCharge/TaxCategory`)	0..1	A text that describes for an exemption for the allowance or charge.
Allowance/Charge - Tax Scheme Group (`Invoice/AllowanceCharge/TaxCategory`)	1..1	Groups information about the Tax Scheme that applies to the charge or allowance.
Allowance/Charge - Tax Scheme Code (`Invoice/AllowanceCharge/TaxCategory`)	1..1	The code that represents the Tax Scheme.

Restrictions

For Spanish B2G Documents, you must use one of the following values for the TaxScheme/ID element:

VRBL Value	UBL Value	Description
`VRBL:ES:01`	`VAT`	Value-Added Tax
`VRBL:ES:02`	Not applicable	IPSI: Taxes on production, services and imports in Ceuta and Melilla
`VRBL:ES:03`	Not applicable	IGIC: Canaries General Indirect Tax
`VRBL:ES:04`	Not applicable	IRPF: Personal Income Tax
`VRBL:ES:05`	`OTH`	Other
`VRBL:ES:06`	Not applicable	ITPAJD: Tax on wealth transfers and stamp duty
`VRBL:ES:07`	Not applicable	IE: Excise duties and consumption taxes
`VRBL:ES:08`	Not applicable	Ra: Customs duties
`VRBL:ES:09`	Not applicable	IGTECM: Sales tax in Ceuta and Melilla
`VRBL:ES:10`	Not applicable	IECDPCAC: Excise duties on oil derivates in Canaries
`VRBL:ES:11`	Not applicable	IIIMAB: Tax on premises that affect the environment in the Balearic Islands
`VRBL:ES:12`	Not applicable	ICIO: Tax on construction, installation and works
`VRBL:ES:13`	Not applicable	IMVDN: Local tax on unoccupied homes in Navarre
`VRBL:ES:14`	Not applicable	IMSN: Local tax on building plots in Navarre
`VRBL:ES:15`	Not applicable	IMGSN: Local sumptuary tax in Navarre
`VRBL:ES:16`	Not applicable	IMPN: Local tax on advertising in Navarre
`VRBL:ES:17`	Not applicable	REIVA: Special VAT for travel agencies
`VRBL:ES:18`	Not applicable	REIGIC: Special IGIC: for travel agencies
`VRBL:ES:19`	Not applicable	REIPSI: Special IPSI for travel agencies
`VRBL:ES:20`	Not applicable	IPS: Insurance premiums Tax
`VRBL:ES:21`	Not applicable	SWUA: Surcharge for Winding Up Activity
`VRBL:ES:22`	Not applicable	IVPEE: Tax on the value of electricity generation
`VRBL:ES:23`	Not applicable	Tax on the production of spent nuclear fuel and radioactive waste from the generation of nuclear electric power
`VRBL:ES:24`	Not applicable	Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities
`VRBL:ES:25`	Not applicable	IDEC: Tax on bank deposits
`VRBL:ES:26`	Not applicable	Excise duty applied to manufactured tobacco in Canaries
`VRBL:ES:27`	Not applicable	IGFEI: Tax on Fluorinated Greenhouse Gases
`VRBL:ES:28`	Not applicable	IRNR: Non-resident Income Tax
`VRBL:ES:29`	Not applicable	Corporation Tax

Example

<Invoice>
    <!-- code omitted for clarity -->
    <cac:AllowanceCharge>
        <cbc:ChargeIndicator>false</cbc:ChargeIndicator> 
        <cbc:AllowanceChargeReason>Discount reason</cbc:AllowanceChargeReason>
        <cbc:Amount currencyID="EUR">300</cbc:Amount>
        <cac:TaxCategory>
            <cbc:ID>S</cbc:ID>
            <cbc:Percent>25</cbc:Percent>
            <cac:TaxScheme>
                <cbc:ID>VRBL:ES:17</cbc:ID>
            </cac:TaxScheme>
        </cac:TaxCategory>
        </cac:AllowanceCharge>
    <!-- code omitted for clarity -->
</Invoice>

Updated about 1 month ago