> ## Documentation Index
> Fetch the complete documentation index at: https://gobl-regime-code.mintlify.site/llms.txt
> Use this file to discover all available pages before exploring further.

# Spain FacturaE

Key: <code>es-facturae-v3</code>

## Correction Definitions

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

### Extension Keys

One or all of the following extensions may be required as part of the correction
options. See the [Extensions](#extensions) section for possible values.

* <code>es-facturae-correction</code>

## Extensions

### FacturaE: Document Type

<Accordion title="es-facturae-doc-type">
  | Code            | Name                |
  | --------------- | ------------------- |
  | <code>FC</code> | Commercial Invoice  |
  | <code>FA</code> | Simplified Invoice  |
  | <code>AF</code> | Self-billed Invoice |
</Accordion>

### FacturaE: Invoice Class

<Accordion title="es-facturae-invoice-class">
  | Code            | Name                   |
  | --------------- | ---------------------- |
  | <code>OO</code> | Original               |
  | <code>OR</code> | Corrective Original    |
  | <code>OC</code> | Summary Original       |
  | <code>CO</code> | Copy of the Original   |
  | <code>CR</code> | Copy of the Corrective |
  | <code>CC</code> | Copy of the Summary    |
</Accordion>

### FacturaE Change

FacturaE requires a specific and single code that explains why the previous invoice is being corrected.

<Accordion title="es-facturae-correction">
  | Code            | Name                                                                                                  |
  | --------------- | ----------------------------------------------------------------------------------------------------- |
  | <code>01</code> | Invoice code                                                                                          |
  | <code>02</code> | Invoice series                                                                                        |
  | <code>03</code> | Issue date                                                                                            |
  | <code>04</code> | Name and surnames/Corporate name - Issuer (Sender)                                                    |
  | <code>05</code> | Name and surnames/Corporate name - Receiver                                                           |
  | <code>06</code> | Issuer's Tax Identification Number                                                                    |
  | <code>07</code> | Receiver's Tax Identification Number                                                                  |
  | <code>08</code> | Supplier's address                                                                                    |
  | <code>09</code> | Customer's address                                                                                    |
  | <code>10</code> | Item line                                                                                             |
  | <code>11</code> | Applicable Tax Rate                                                                                   |
  | <code>12</code> | Applicable Tax Amount                                                                                 |
  | <code>13</code> | Applicable Date/Period                                                                                |
  | <code>14</code> | Invoice Class                                                                                         |
  | <code>15</code> | Legal literals                                                                                        |
  | <code>16</code> | Taxable Base                                                                                          |
  | <code>80</code> | Calculation of tax outputs                                                                            |
  | <code>81</code> | Calculation of tax inputs                                                                             |
  | <code>82</code> | Taxable Base modified due to return of packages and packaging materials                               |
  | <code>83</code> | Taxable Base modified due to discounts and rebates                                                    |
  | <code>84</code> | Taxable Base modified due to firm court ruling or administrative decision                             |
  | <code>85</code> | Taxable Base modified due to unpaid outputs where there is a judgement opening insolvency proceedings |
</Accordion>