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.
IRNR	IRNR	Non-residents 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%

IRNR Rates

Personal or corporate income tax levied on income obtained in Spanish territory by individuals and entities that are not resident in Spain. Regulated by Real Decreto Legislativo 5/2004 (TRLIRNR).

This category covers income obtained without a permanent establishment (sin establecimiento permanente), where the Spanish payer is generally obliged to withhold the tax at source on each payment. Income obtained through a permanent establishment is taxed under the rules of the Corporate Income Tax (Impuesto sobre Sociedades) and is out of scope at the invoice level.

Applicable rates depend on the type of income and on whether the recipient is resident in another EU/EEA Member State with an effective exchange of tax information, in which case reduced rates apply.

No rates defined.

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

bill/invoice

#reverse-charge

Filters:

• Tags: reverse-charge

Output:

• Note: Reverse Charge / Inversión del sujeto pasivo. (reverse-charge)

#reverse-charge

Filters:

• Tags: reverse-charge

Output:

• Note: Reverse Charge / Inversión del sujeto pasivo. (reverse-charge)

#simplified-scheme

Filters:

• Tags: simplified-scheme

Output:

• Note: Factura expedida por contribuyente en régimen simplificado. (simplified-scheme)

#self-billed

Filters:

• Tags: self-billed

Output:

• Note: Facturación por el destinatario. (self-billed)

#travel-agency

Filters:

• Tags: travel-agency

Output:

• Note: Régimen especial de las agencias de viajes. (travel-agency)

#travel-agency

Filters:

• Tags: travel-agency

Output:

• Note: Régimen especial de las agencias de viajes. (travel-agency)

#second-hand-goods

Filters:

• Tags: second-hand-goods

Output:

• Note: Régimen especial de los bienes usados. (second-hand-goods)

#second-hand-goods

Filters:

• Tags: second-hand-goods

Output:

• Note: Régimen especial de los bienes usados. (second-hand-goods)

#art

Filters:

• Tags: art

Output:

• Note: Régimen especial de los objetos de arte. (art)

#art

Filters:

• Tags: art

Output:

• Note: Régimen especial de los objetos de arte. (art)

#antiques

Filters:

• Tags: antiques

Output:

• Note: Régimen especial de las antigüedades y objetos de colección. (antiques)

#antiques

Filters:

• Tags: antiques

Output:

• Note: Régimen especial de las antigüedades y objetos de colección. (antiques)

#cash-basis

Filters:

• Tags: cash-basis

Output:

• Note: Régimen especial del criterio de caja. (cash-basis)

#cash-basis

Filters:

• Tags: cash-basis

Output:

• Note: Régimen especial del criterio de caja. (cash-basis)

Validation Rules

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