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Spain B2G: Document-Level Withheld Taxes

You can model withheld taxes at the Document level.

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You specify the withheld tax at the Document line level or the Document level Allowances or Charges.

You can also specify withheld taxes at the line level as described in the Spain B2G: Line-Level Withheld Taxes topic.

Use the WithholdingTaxTotal element to model this information.

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Note

Note that for the tax rate, only significant decimals should be considered. That is, any difference in trailing zeros should not result in different VAT breakdowns.

Elements

The following elements are grouped in the Invoice/WithholdingTaxTotal group:

Name (Technical Name)CardinalityDescription
Invoice Total Withheld Tax Amount (TaxAmount)1..1The total withheld tax amount for the Document or line.
Withheld Tax Category Taxable Amount (TaxSubtotal/TaxableAmount)1..1Sum of all withheld taxable amounts subject to a specific tax category code and tax category rate (if the tax category rate is applicable).
Withheld Tax Category Tax Amount (TaxSubtotal/TaxAmount)1..1The total tax amount for a given withheld tax category.
Withheld Tax Category Code (TaxSubtotal/TaxCategory/ID)1..1Category and withholding tax code applied to the respective subtotal. You must use IRF. See Tax Categories and Schemes.
Withheld Tax Category Rate (TaxSubtotal/TaxCategory/Percentage)0..1The withheld tax rate, represented as percentage that applies for the relevant tax category.
Withheld Tax Exemption Reason Code (TaxSubtotal/TaxCategory/TaxExemptionReasonCode)0..1A coded statement of the reason for why the amount is exempted from withheld tax. See Tax Exemptions.
Withheld Tax Exemption Reason Text (TaxSubtotal/TaxCategory/TaxExemptionReason)0..1A textual statement of the reason why the amount is exempted from withheld tax. See Tax Exemptions.
Withheld Tax Scheme Code (TaxSubtotal/TaxCategory/TaxScheme/ID)1..1The scheme of the withheld tax category. See Tax Categories and Schemes.

Example

The following example shows a standard tax rate:

<Invoice>
    <!-- code omitted for clarity -->
    <cac:WithholdingTaxTotal>
        <cbc:TaxAmount currencyID="EUR">331.25</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">1325</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">331.25</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>25.00</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VRBL:ES:17</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:WithholdingTaxTotal>
    <!-- code omitted for clarity -->
</Invoice>

Updated about 2 months ago