> ## 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

## Base Details

| Key              | Value                      |
| ---------------- | -------------------------- |
| Tax Country Code | <code>ES</code>            |
| Currency         | <code>EUR</code>           |
| Base Time Zone   | <code>Europe/Madrid</code> |

## Tax Categories

| Code              | Name | Title                                |
| ----------------- | ---- | ------------------------------------ |
| <code>VAT</code>  | VAT  | Value Added Tax                      |
| <code>IGIC</code> | IGIC | Canary Island General Indirect Tax   |
| <code>IPSI</code> | IPSI | Production, Services, and Import Tax |
| <code>IRPF</code> | 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 |
| ------------------------------ | --------------------- | ------------------------------------------ | ------------- | ----------- |
| <code>general</code>           | <code>standard</code> | Standard Rate                              | 21.0%         |             |
| <code>general+eqs</code>       | <code>standard</code> | Standard Rate + Equivalence Surcharge      | 21.0% (+5.2%) |             |
| <code>reduced</code>           | <code>standard</code> | Reduced Rate                               | 10.0%         |             |
| <code>reduced+eqs</code>       | <code>standard</code> | Reduced Rate + Equivalence Surcharge       | 10.0% (+1.4%) |             |
| <code>super-reduced</code>     | <code>standard</code> | Super-Reduced Rate                         | 4.0%          |             |
| <code>super-reduced+eqs</code> | <code>standard</code> | Super-Reduced Rate + Equivalence Surcharge | 4.0% (+0.5%)  |             |

### IGIC Rates

| Rate                 | Keys                  | Name         | Percents | Description |
| -------------------- | --------------------- | ------------ | -------- | ----------- |
| <code>general</code> | <code>standard</code> | General Rate | 7.0%     |             |
| <code>reduced</code> | <code>standard</code> | Reduced Rate | 3.0%     |             |

### IRPF Rates

| Rate                   | Keys | Name                       | Percents | Description |
| ---------------------- | ---- | -------------------------- | -------- | ----------- |
| <code>pro</code>       |      | Professional Rate          | 15.0%    |             |
| <code>pro-start</code> |      | Professional Starting Rate | 7.0%     |             |
| <code>capital</code>   |      | Rental or Interest Capital | 19.0%    |             |
| <code>modules</code>   |      | 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:

* <code>credit-note</code>
* <code>corrective</code>
* <code>debit-note</code>