Spain B2G: Line-Level Withheld Taxes

You can model withheld taxes at the line level.

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

Elements

This group contains the Line Withheld Tax Amount of the invoice and the corresponding withheld tax breakdowns.

Name (Technical Name)	Cardinality	Description
Line Withheld Taxes (`Invoice/InvoiceLine/WithholdingTaxTotal`)	0..1	A group of elements providing information about withheld taxes applicable to the invoice line.

This group contains the following elements:

Name (Technical Name)	Cardinality	Description
Invoice Total Withheld Tax Amount (`TaxAmount`)	1..1	The total withheld tax amount for the Document or line.
Withheld Tax Category Taxable Amount (`TaxSubtotal/TaxableAmount`)	1..1	Sum 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..1	The total tax amount for a given withheld tax category.
Withheld Tax Category Code (`TaxSubtotal/TaxCategory/ID`)	1..1	Category 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..1	The withheld tax rate, represented as percentage that applies for the relevant tax category.
Withheld Tax Exemption Reason Code (`TaxSubtotal/TaxCategory/TaxExemptionReasonCode`)	0..1	A 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..1	A 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..1	The scheme of the withheld tax category. See Tax Categories and Schemes.

Restrictions

You must use one of the following values for the Tax Scheme ID (TaxSubtotal/TaxCategory/TaxScheme/ID) element for Spainish B2G Documents:

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: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 -->
    <cac:InvoiceLine>
    <!-- code omitted for clarity -->
</Invoice>

Updated 11 days ago