Guides

Spain B2G: Line-Level Taxes in Tax Currency

You can model the Tax Currency at the line level for Spanish Documents.

Suggest Edits

If the Document Currency is different to the Tax Currency, then you need to model this in your Documents. You need to provide a breakdown of tax information for each combination of Tax Category and Tax Rate.

Elements

You use the TaxTotal and TaxSubtotal elements to model the tax 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.

The following table lists these elements in the Document Level Taxes (Invoice/InvoiceLine/TaxTotal) group:

Name (Technical Name)CardinalityDescription
Invoice Total Tax Amount (TaxAmount)1..1The total tax amount for the line.
Tax Breakdown (TaxSubtotal)1..nA group of elements providing information about tax breakdown by different categories, rates and exemption reasons.
Tax Category Taxable Amount (TaxSubtotal/TaxableAmount)1..1Sum of all taxable amounts subject to a specific tax category code and tax category rate (if the tax category rate is applicable).
Tax Category Tax Amount (TaxSubtotal/TaxAmount)1..1The tax amount for a given tax category.
Tax Category (TaxSubtotal/TaxCategory)1..1A group of elements providing information about the tax category.
Tax Category Code (TaxSubtotal/TaxCategory/ID)1..1A coded identification of what tax category applies.
Tax Category Rate (TaxSubtotal/TaxCategory/Percentage)0..1The tax rate, represented as percentage that applies for the relevant tax category.
Tax Exemption Reason Code (TaxSubtotal/TaxCategory/TaxExemptionReasonCode)0..1A coded statement of the reason for why the amount is exempted from tax.
Tax Exemption Reason Text (TaxSubtotal/TaxCategory/TaxExemptionReason)0..1A textual statement of the reason why the amount is exempted from tax or why no tax is being charged.
Tax Scheme (TaxSubtotal/TaxCategory/TaxScheme)1..1A group of elements providing information about the tax scheme.
Tax Scheme ID (TaxSubtotal/TaxCategory/TaxScheme/ID)1..1The scheme of the tax category.

Restrictions

  • You must provide tax information for each combination of the Tax Category code and applicable tax rate.
  • The currency that you specify in the @currencyID attribute must match the Tax Currency.
  • Currency codes must be from the ISO4217 list here.
  • You must use one of the following values for the Tax Scheme ID (TaxSubtotal/TaxCategory/TaxScheme/ID) element for Spanish B2G Documents:
VRBL ValueUBL ValueDescription
VRBL:ES:01VATValue-Added Tax
VRBL:ES:02Not applicableIPSI: Taxes on production, services and imports in Ceuta and Melilla
VRBL:ES:03Not applicableIGIC: Canaries General Indirect Tax
VRBL:ES:04Not applicableIRPF: Personal Income Tax
VRBL:ES:05OTHOther
VRBL:ES:06Not applicableITPAJD: Tax on wealth transfers and stamp duty
VRBL:ES:07Not applicableIE: Excise duties and consumption taxes
VRBL:ES:08Not applicableRa: Customs duties
VRBL:ES:09Not applicableIGTECM: Sales tax in Ceuta and Melilla
VRBL:ES:10Not applicableIECDPCAC: Excise duties on oil derivates in Canaries
VRBL:ES:11Not applicableIIIMAB: Tax on premises that affect the environment in the Balearic Islands
VRBL:ES:12Not applicableICIO: Tax on construction, installation and works
VRBL:ES:13Not applicableIMVDN: Local tax on unoccupied homes in Navarre
VRBL:ES:14Not applicableIMSN: Local tax on building plots in Navarre
VRBL:ES:15Not applicableIMGSN: Local sumptuary tax in Navarre
VRBL:ES:16Not applicableIMPN: Local tax on advertising in Navarre
VRBL:ES:17Not applicableREIVA: Special VAT for travel agencies
VRBL:ES:18Not applicableREIGIC: Special IGIC: for travel agencies
VRBL:ES:19Not applicableREIPSI: Special IPSI for travel agencies
VRBL:ES:20Not applicableIPS: Insurance premiums Tax
VRBL:ES:21Not applicableSWUA: Surcharge for Winding Up Activity
VRBL:ES:22Not applicableIVPEE: Tax on the value of electricity generation
VRBL:ES:23Not applicableTax on the production of spent nuclear fuel and radioactive waste from the generation of nuclear electric power
VRBL:ES:24Not applicableTax on the storage of spent nuclear energy and radioactive waste in centralised facilities
VRBL:ES:25Not applicableIDEC: Tax on bank deposits
VRBL:ES:26Not applicableExcise duty applied to manufactured tobacco in Canaries
VRBL:ES:27Not applicableIGFEI: Tax on Fluorinated Greenhouse Gases
VRBL:ES:28Not applicableIRNR: Non-resident Income Tax
VRBL:ES:29Not applicableCorporation Tax

Example

<Invoice>
    <!-- code omitted for clarity -->
    <cbc:DocumentCurrencyCode>USD</cbc:DocumentCurrencyCode>
        <cbc:TaxCurrencyCode>USD</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:InvoiceLine>
        <!-- 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 -->
        <cac:InvoiceLine>
    <!-- Code omitted for clarity -->        
</Invoice>

Updated 11 days ago