es

README

🇪🇸 GOBL Spain Tax Regime

Find example ES GOBL files in the examples (uncalculated documents) and examples/out (calculated envelopes) subdirectories.

Spain-specific Requirements

Corrective Invoices

According to Spanish law on invoicing Real Decreto 1619/2012, de 30 de noviembre, only "rectified" invoices are recognized. There are, in fact, no mentions of international credit or debit notes at all.

To figure out how to map GOBL correction types to Spanish requirements, we've used the FacturaE format, which defines a list of Correction Methods. The following assumptions are made on the key corrective invoice types:

• corrective - the previous invoice has been completely replaced and for accounting purposes can be discarded. This maps to code 01 (Rectificación modelo integro) in FacturaE.
• credit-note - some or potentially all of the line items in the previous invoice have been cancelled. In GOBL the quantities of line items will be positive, but for presentation in Spain should be inverted to reflect negative values. This maps to 02 in FacturaE (Rectificación modelo por diferencias.)
• debit-note - effectively the same as for credit-note, with the exception that values do not need to be inverted. Debit notes are very rarely used; it's often easier to just issue a new invoice.

The FacturaE format defines two other correction methods that are currently considered out of scope for GOBL.

Previous versions of GOBL attempted to automatically invert corrective invoices instead of issuing credit notes, however, this was deemed to be confusing and not compatible with internationally recognized credit notes. The GOBL to FacturaE and GOBL to TicketBAI convertors will automatically invert quantities in a Credit Note.

Documentation

Overview

Package es provides tax regime support for Spain.

Index

• Constants
• Variables
• func New() *tax.RegimeDef
• func Normalize(doc any)
• func TaxIdentityKey(tID *tax.Identity) cbc.Key
• func Validate(doc any) error
• type BillInvoiceLineMeta

Constants

const (
	TaxCategoryIRPF cbc.Code = "IRPF"
	TaxCategoryIGIC cbc.Code = "IGIC"
	TaxCategoryIPSI cbc.Code = "IPSI"
)

Local tax category definitions which are not considered standard.

const (
	// IRPF non-standard Rates (usually for self-employed)
	TaxRatePro                cbc.Key = "pro"                 // Professional Services
	TaxRateProStart           cbc.Key = "pro-start"           // Professionals, first 2 years
	TaxRateModules            cbc.Key = "modules"             // Module system
	TaxRateAgriculture        cbc.Key = "agriculture"         // Agricultural
	TaxRateAgricultureSpecial cbc.Key = "agriculture-special" // Agricultural special
	TaxRateCapital            cbc.Key = "capital"             // Rental or Interest

	// Special tax rate surcharge extension
	TaxRateEquivalence cbc.Key = "eqs"
)

Specific tax rate codes.

const (
	InboxKeyFACE cbc.Key = "face"

	// Main roles defined in FACE
	InboxRoleFiscal    cbc.Key = "fiscal"    // Fiscal / 01
	InboxRoleRecipient cbc.Key = "recipient" // Receptor / 02
	InboxRolePayer     cbc.Key = "payer"     // Pagador / 03
	InboxRoleCustomer  cbc.Key = "customer"  // Comprador / 04

)

Inbox key and role definitions. TODO: move to their own addon.

const (
	TagCopy             cbc.Key = "copy"
	TagSummary          cbc.Key = "summary"
	TagSimplifiedScheme cbc.Key = "simplified-scheme"
	TagCustomerIssued   cbc.Key = "customer-issued"
	TagTravelAgency     cbc.Key = "travel-agency"
	TagSecondHandGoods  cbc.Key = "second-hand-goods"
	TagArt              cbc.Key = "art"
	TagAntiques         cbc.Key = "antiques"
	TagCashBasis        cbc.Key = "cash-basis"
)

Tax tags that can be applied in Spain.

const (
	TaxIdentityNational  cbc.Key = "national"
	TaxIdentityForeigner cbc.Key = "foreigner"
	TaxIdentityOrg       cbc.Key = "org"
	TaxIdentityOther     cbc.Key = "other"
)

Tax Identity keys that may be determined from the code.

Variables

var InvoiceCorrectionTypes = []cbc.Key{
	bill.InvoiceTypeCreditNote,
	bill.InvoiceTypeCorrective,
	bill.InvoiceTypeDebitNote,
}

InvoiceCorrectionTypes defines the types of corrections recognized in Spanish law

var InvoiceLegalNoteExamples = map[string]*org.Note{

	"exempt": {
		Key:  org.NoteKeyLegal,
		Text: "Operación exenta por aplicación del artículo [indicar el articulo] de la Ley 37/1992, del 28 de diciembre, del Impuesto sobre el Valor Añadido.",
	},

	"transport": {
		Key:  org.NoteKeyLegal,
		Text: "Medio de transporte [describir el medio, por ejemplo automóvil turismo Seat Ibiza TDI 2.0] fecha 1ª puesta en servicio [indicar la fecha] distancias/horas recorridas [indicar la distancia o las horas, por ejemplo, 5.900 km o 48 horas].",
	},
}

InvoiceLegalNoteExamples defines a list of notes which may be required by Spanish law. These are expected to be used in user interfaces as examples that can be modified according to the details of the invoice. Most of this data has now been moved to scheme definitions, but some examples require a bit more effort from the user side.

Functions

func New

func New() *tax.RegimeDef

New provides the Spanish tax regime definition

func Normalize

func Normalize(doc any)

Normalize will perform any regime specific normalizations on the data.

func TaxIdentityKey

func TaxIdentityKey(tID *tax.Identity) cbc.Key

TaxIdentityKey determines the type of tax code and returns the appropriate key. An empty key will be returned if the code is not recognized. This will only work correctly if the tax identity has been normalized.

func Validate

func Validate(doc any) error

Validate checks the document type and determines if it can be validated.

Types

type BillInvoiceLineMeta

type BillInvoiceLineMeta struct {
	// When true, this line should be considered as being sourced from a provider
	// under a "Equivalence Surcharge VAT" regime.
	Supplied bool `json:"supplied,omitempty" jsonschema:"title=Supplied"`

	// Message that explains why this line is exempt of taxes.
	Exempt string `json:"exempt,omitempty" jsonschema:"title=Exempt"`
}

BillInvoiceLineMeta defines additional fields that may be added and used in an invoice line.