Spain Tax Codes

Note:

To access the Spain Localization SuiteApp documentation in Spanish of Spain (español de España), see Spain Localization.

Tax codes determine how much tax is paid on each transaction line item. For NetSuite to calculate correct values on transaction records and tax reports, make sure that the tax codes for Spain are set up correctly.

For more information about tax codes, see Understanding Tax Types and Tax Codes in SuiteTax.

To understand how NetSuite uses tax codes to get the values for the Spain VAT reports, see the following:

• Modelo 303 – What Goes into Each Box

• Modelo 349 – What Goes into Each Box

• Modelo 390 – What Goes into Each Box

• Modelo 347 – What Goes into Each Box

Tax Code Table for Spain

The following table shows the tax properties required to correctly generate the Spain tax reports provided by the Spain Localization SuiteApp. The tax code names or letters presented in the table are suggested names or default system preferences. Tax reports identify transactions by looking at the tax code properties, and the tax code names. For this reason, you shouldn't change the tax code names or properties.

Note:

You can't update tax codes that are used to generate Spain reports in the Spain Localization SuiteApp. This means that you can only use the existing tax codes listed in the table below.

Note:

Please note that you must manually set the OSS tax codes for them to be used for report generation. For more information, see Setting Up OSS.

Tax Code	Description	Rate	Available On
ES_ZR	Zero rate for Spain	0%	Both (Sales and Purchases)
OSS(ES)_ZR	OSS for Spain – Tax on sales	0%	Sales
ES_SRR	Super reduced rate for Spain	4%	Both (Sales and Purchases)
ES_SRR_RC	Reverse charge – Super reduced rate for Spain	4%	Purchases
OSS(ES)_SRR	OSS for Spain – Tax on sales	Tax rate is assigned based on rates applicable in customer's country	Sales
ES_SSRR	Extra super reduced for Spain	5%	Both (Sales and Purchases)
ES_SSRR_RC	Reverse charge – Extra super reduced for Spain	5%	Purchases
OSS(ES)_SSRR	OSS for Spain – Tax on sales	Tax rate is assigned based on rates applicable in customer's country	Sales
ES_RR	Reduced rate for Spain	10%	Both (Sales and Purchases)
ES_RR_RC	Reverse charge – Reduced rate for Spain	10%	Purchases
OSS(ES)_RR	OSS for Spain – Tax on sales	Tax rate is assigned based on rates applicable in customer's country	Sales
ES_SR	Standard rate for Spain	21%	Both (Sales and Purchases)
ES_SR_RC	Reverse charge – Standard rate for Spain	21%	Purchases
OSS(ES)_SR	OSS for Spain – Tax on sales	Tax rate is assigned based on rates applicable in customer's country	Sales
ES_RCS	Reverse charge for sales for Spain	0%	Sales
ES_NL	Not liable to tax in Spain	0%	Both (Sales and Purchases)
OSS(ES)_NL	OSS for Spain – Tax on sales	0% Not liable to tax in Spain	Sales

Related Topics

• Spain Localization Overview
• Known Limited and Supported Settings of the Spain Localization SuiteApp
• Generating Spain VAT Reports in the Spain Localization SuiteApp
• Spain-Specific Financial Reports
• SII – Immediate Supply of Information

General Notices