Spain tax regime

The es regime turns a small set of Spanish tax choices into immutable invoices and VERI*FACTU records. Your integration identifies the commercial operation and selects a supported tax and rule; FiscalRail resolves the description, rate, arithmetic effect and administrative metadata effective on the invoice date.

This is a deliberately narrow common-territory surface, not a complete model of Spanish taxation. It does not cover IGIC in the Canary Islands, IPSI in Ceuta or Melilla, recargo de equivalencia, or every IVA exemption and special regime. If an operation is absent from the catalog below, FiscalRail does not currently support it under es. Do not force it into the nearest rule.

How Spanish invoices differ

Every line must contain exactly one IVA classification. A line may also contain IRPF withholding when applicable. Quantities and unit prices must be positive, and the issue date cannot be in the future.

An invoice without a customer is treated as a simplified invoice and its total cannot exceed €400 in FiscalRail. Identify the customer for ordinary invoices and whenever the applicable invoicing rules require recipient details. A customer may be stored before its address is known, but an ordinary invoice cannot be issued until that address is complete, as required by article 6 of the Spanish invoicing regulation. Customer names are limited to 120 characters.

Spanish accounts use different default series for ordinary invoices, credit notes and amendment replacements. Once issued, invoices remain immutable. Corrections use the amendment workflow, which also creates the corresponding VERI*FACTU records.

Choose an IVA rule

Use vat/general, vat/reduced or vat/super_reduced only after your application has determined which rate applies to the actual goods or services. FiscalRail resolves the rate but does not classify the product for you. The AEAT currently describes 21% as the general rate and 10% and 4% as reduced rates; its official rate guidance explains their scope.

vat/exempt_intra_eu_goods is specifically for an exempt intra-EU supply of goods. vat/not_subject_place_of_supply is specifically for an operation not subject to Spanish IVA because of place-of-supply rules. Exempt and not-subject are different legal treatments; do not use either as a generic zero rate.

Add IRPF withholding

IRPF is withheld, so it reduces the invoice's payable amount rather than increasing it. irpf/professionals represents the general professional withholding. irpf/new_professionals represents the reduced treatment for a qualifying new professional; the AEAT explains that this applies in the year activity begins and the following two years, subject to its conditions, in its withholding guidance.

FiscalRail does not determine whether the supplier or customer must withhold. Only add IRPF when your application already knows it applies.

Supported taxes and rules

The table below is generated from the same TaxRegime object used to validate invoices. It lists every rule FiscalRail currently accepts under es, including historical versions if the model defines them.

IVA (vat)

IRPF (irpf)

These are product capabilities, not tax advice. Check the underlying operation and current law before choosing a rule. For the API representation and effective-date behavior, see the Tax Regimes API.

Before going live

Test accounts exercise the Spanish invoice, QR and registration flow without sending anything to the AEAT. Live Spanish issuance requires a verified AEAT representation so FiscalRail can submit records for the taxpayer. Continue with the VERI*FACTU guide before issuing your first Live invoice.