Spain

Spain’s tax system is administered by the Agencia Tributaria (AEAT). As an EU member state, Spain follows the EU VAT Directive with locally adapted rates.

IVA (Impuesto sobre el Valor Añadido) applies at general, reduced, and super-reduced rates. The Canary Islands use IGIC (Impuesto General Indirecto Canario) instead of IVA, while Ceuta and Melilla use IPSI (Impuesto sobre la Producción, los Servicios y la Importación).

Businesses are identified by their NIF (Número de Identificación Fiscal) or CIF for companies. IRPF (Impuesto sobre la Renta de las Personas Físicas) retention taxes apply to freelancer invoices at varying rates.

According to Real Decreto 1619/2012, only rectified (rectificativa) invoices are recognized in Spanish law. GOBL maps corrective invoices to “rectificación modelo íntegro” (complete replacement) and credit notes to “rectificación por diferencias” (correction by differences, with quantities inverted during conversion). The FacturaE format is used for B2G e-invoicing, with TicketBAI required in the Basque Country, VeriFactu being rolled out nationally, and the SII (Suministro Inmediato de Información) system providing near-real-time reporting of invoicing data to the AEAT.

Base Details

Key	Value
Tax Country Code	ES
Currency	EUR
Base Time Zone	Europe/Madrid

Tax Categories

Code	Name	Title
VAT	VAT	Value Added Tax
IGIC	IGIC	Canary Island General Indirect Tax
IPSI	IPSI	Production, Services, and Import Tax
IRPF	IRPF	Personal income tax.

VAT Rates

Known in Spanish as “Impuesto sobre el Valor Añadido” (IVA), is a consumption tax applied to the purchase of goods and services. It’s a tax on the value added at each stage of production or distribution. Spain, as a member of the European Union, follows the EU’s VAT Directive, but with specific rates and exemptions tailored to its local needs.

Rate	Keys	Name	Percents	Description
general	standard	Standard Rate	21.0%
general+eqs	standard	Standard Rate + Equivalence Surcharge	21.0% (+5.2%)
reduced	standard	Reduced Rate	10.0%
reduced+eqs	standard	Reduced Rate + Equivalence Surcharge	10.0% (+1.4%)
super-reduced	standard	Super-Reduced Rate	4.0%
super-reduced+eqs	standard	Super-Reduced Rate + Equivalence Surcharge	4.0% (+0.5%)

IGIC Rates

Rate	Keys	Name	Percents	Description
general	standard	General Rate	7.0%
reduced	standard	Reduced Rate	3.0%

IRPF Rates

Rate	Keys	Name	Percents	Description
pro		Professional Rate	15.0%
pro-start		Professional Starting Rate	7.0%
capital		Rental or Interest Capital	19.0%
modules		Modules Rate	1.0%

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note
• corrective
• debit-note

Scenarios

Scenarios attach notes and extensions to a document when its filters match. Read more about scenarios.

bill/invoice

Tags	Categories	Output
reverse-charge	VAT	{   “note”: {     “cat”: “VAT”,     “key”: “reverse-charge”,     “text”: “Reverse Charge / Inversión del sujeto pasivo.”   } }
reverse-charge	IGIC	{   “note”: {     “cat”: “IGIC”,     “key”: “reverse-charge”,     “text”: “Reverse Charge / Inversión del sujeto pasivo.”   } }
simplified-scheme	VAT	{   “note”: {     “cat”: “VAT”,     “key”: “simplified-scheme”,     “text”: “Factura expedida por contribuyente en régimen simplificado.”   } }
self-billed	-	{   “note”: {     “key”: “self-billed”,     “text”: “Facturación por el destinatario.”   } }
travel-agency	VAT	{   “note”: {     “cat”: “VAT”,     “key”: “travel-agency”,     “text”: “Régimen especial de las agencias de viajes.”   } }
travel-agency	IGIC	{   “note”: {     “cat”: “IGIC”,     “key”: “travel-agency”,     “text”: “Régimen especial de las agencias de viajes.”   } }
second-hand-goods	VAT	{   “note”: {     “cat”: “VAT”,     “key”: “second-hand-goods”,     “text”: “Régimen especial de los bienes usados.”   } }
second-hand-goods	IGIC	{   “note”: {     “cat”: “IGIC”,     “key”: “second-hand-goods”,     “text”: “Régimen especial de los bienes usados.”   } }
art	VAT	{   “note”: {     “cat”: “VAT”,     “key”: “art”,     “text”: “Régimen especial de los objetos de arte.”   } }
art	IGIC	{   “note”: {     “cat”: “IGIC”,     “key”: “art”,     “text”: “Régimen especial de los objetos de arte.”   } }
antiques	VAT	{   “note”: {     “cat”: “VAT”,     “key”: “antiques”,     “text”: “Régimen especial de las antigüedades y objetos de colección.”   } }
antiques	IGIC	{   “note”: {     “cat”: “IGIC”,     “key”: “antiques”,     “text”: “Régimen especial de las antigüedades y objetos de colección.”   } }
cash-basis	VAT	{   “note”: {     “cat”: “VAT”,     “key”: “cash-basis”,     “text”: “Régimen especial del criterio de caja.”   } }
cash-basis	IGIC	{   “note”: {     “cat”: “IGIC”,     “key”: “cash-basis”,     “text”: “Régimen especial del criterio de caja.”   } }

Validation Rules

Validation rules check each struct against a set of assertions and report any failures with a unique code and message. Read more about validation.

bill.Invoice

Field	Test	Validation Code / Message
supplier	Context: regime in [ES] Present	GOBL-ES-BILL-INVOICE-01 Invoice supplier in Spain is required
supplier.tax_id	Context: regime in [ES] Present	GOBL-ES-BILL-INVOICE-02 Invoice supplier tax ID in Spain is required
supplier.tax_id.code	Context: regime in [ES] Present	GOBL-ES-BILL-INVOICE-03 Invoice supplier tax ID code in Spain is required

tax.Identity

Field	Test	Validation Code / Message
code	Code in [ES] Valid	GOBL-ES-TAX-IDENTITY-01 Invalid Spanish VAT identity code format or checksum