For Spanish Documents, you must use one of the required vales for the Tax Scheme ID.

Elements

You use the TaxTotal and TaxSubtotal elements to model the tax information. More information is provided in the Tax Totals and Subtotals and VRBL: Document-Level Taxes in Accounting Currency topics.

Restrictions

You must use one of the following values for the Tax Scheme ID:

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 -->
    <cbc:DocumentCurrencyCode>USD</cbc:DocumentCurrencyCode>
    <cbc:TaxCurrencyCode>EUR</cbc:TaxCurrencyCode>
    <!-- Code omitted for clarity -->
    <cac:TaxExchangeRate>
        <cbc:SourceCurrencyCode>USD</cbc:SourceCurrencyCode>
        <cbc:TargetCurrencyCode>EUR</cbc:TargetCurrencyCode>
        <cbc:CalculationRate>1.05</cbc:CalculationRate>
    </cac:TaxExchangeRate>
    <!-- Code omitted for clarity -->
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="EUR">40</cbc:TaxAmount>   
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">400</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">40</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>10.00</cbc:Percent>    
                <cac:TaxScheme>
                    <cbc:ID>VRBL:ES:17</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
     </cac:TaxTotal>   
    <!-- Code omitted for clarity -->
</Invoice>