For Spain (FacturaE) Documents, the AllowanceChargeReason and Amount elements are mandatory.

You can also specify Allowances at the Document level. Details are provided in the Spain (FacturaE): Document-Level Allowances topic.

Elements

Use the InvoiceLine/AllowanceCharge element to specify this information:

Element	Cardinality	Description
Invoice Line Allowances and Charges (`Invoice/InvoiceLine/AllowanceCharge`)	0..n	Groups information about Allowances and Charges.
Invoice Line Charge Indicator (`Invoice/InvoiceLine/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.
Invoice Line Allowance Charge Reason Code (`Invoice/InvoiceLine/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.
Invoice Line Allowance Charge Reason (`InvoiceLine/AllowanceCharge/AllowanceChargeReason`)	0..1	Text that describes the reason the Allowance or Charge is permitted.
Invoice Line Percentage (`Invoice/InvoiceLine/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.
Invoice Line Amount (`Invoice/InvoiceLine/AllowanceCharge/Amount`)	1..1	The amount of the charge or allowance.
Invoice Line Base Amount (`Invoice/InvoiceLine/AllowanceCharge/BaseAmount`)	0..1	The base amount to which a charge is added or an allowance is subtracted.

Restrictions

For Spain (FacturaE) 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:InvoiceLine>
        <!-- code omitted for clarity -->
        <cac:AllowanceCharge>
            <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
            <cbc:AllowanceChargeReason>Discount reason</cbc:AllowanceChargeReason>
            <cbc:MultiplierFactorNumeric>10.00</cbc:MultiplierFactorNumeric>
            <cbc:Amount currencyID="EUR">1.00</cbc:Amount>
        </cac:AllowanceCharge>
        <!-- code omitted for clarity -->
    </cac:InvoiceLine>
    <!-- code omitted for clarity -->
</Invoice>