Use the AllowanceCharge sub-element of the InvoiceLine element to model this information.

The Line-level Charge applies to the line.

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

You can also specify Charges at the Document level. Details are provided in the Spain B2G: Document-Level Charges 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.

Example

<Invoice>
    <!-- code omitted for clarity -->
    <cac:InvoiceLine>
        <!-- code omitted for clarity -->
        <cac:AllowanceCharge>
            <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
            <cbc:AllowanceChargeReason>Allowance 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>