UBL 2.4 - Personal Income Tax in Spain.
José López Romero
Our company Unifiedpost group is based in more than 30 countries and is dedicated to the electronic invoice business among other things.
As you know, in Spain there is a special type of tax, personal income tax, which is widely used by the self-employed (it is 16%). This tax has the peculiarity that instead of increasing the total value of the invoice, it decreases it, that is, it has a negative sign with respect to the total.
Our platform, Banqup, supports different electronic formats to represent invoices, UBL, FacturaE, etc.
We have a problem with the UBL format (we use UBL 2.1 format). We have not found the correct way (tags) to include the personal income tax, since when validating the invoice errors occur due to having a tax with a negative sign.
I have been reviewing the documentation, I am not an expert in UBL, but although it talks about taxes, I have not found what tags could be used to treat invoices that have this type of taxes.
Could you tell me if this new version is prepared to include special types of tax such as personal income tax, which are subtracted from the total invoice, and give me an example of use?
If this use is not possible, could it be added?
If you need an example, don't hesitate to ask me.
Thank you very much in advance, I await your response
Kenneth Bengtsson
Dear Jose
We understand that your question is related to the Spanish I.R.P.F., which is shown as a negative number on invoices because it is a withholding tax. An invoice could like this example:
Professional services: €100.00
IVA (VAT), 21%: €21.00
Tax total: €121.00
IRPF (withholding tax), -15%: -€18.15
Payable amount: €102.85
In UBL, the withholding tax has its own structure within the invoice, directly after the tax total, and is also available in UBL 2.1: https://docs.oasis-open.org/ubl/os-UBL-2.1/mod/summary/reports/UBL-Invoice-2.1.html#t-Invoice-53.
The above example could look like this:
<cac:WithholdingTaxTotal>
<cbc:TaxAmount currencyID="EUR">18.15</cbc:TaxAmount>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">121.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">18.15</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:Percent>15</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>IRPF</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>
</cac:WithholdingTaxTotal>
Hope this helps.
Best regards,
Kenneth Bengtsson
From:
Kelly Cullinane <kelly.c...@oasis-open.org>
Date: Tuesday, May 7, 2024 at 3:47 PM
To: Kenneth Bengtsson <kbeng...@efact.pe>, oasi...@connectedcommunity.org <oasi...@connectedcommunity.org>
Subject: Fwd: [TC Comment List] UBL 2.4 - Personal Income Tax in Spain.
Hello UBL TC Members:
The email below came into the general TC comment mailing list with a question about the UBL spec. I am forwarding it on to you for follow up.
Best regards
------------------------------------------
José López - Romero Moraleda
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José López Romero
I think the values are not correct. The personal income tax is calculated on the tax base, that is:
Professional services: €100.00
VAT (VAT), 21%: €21.00
Total tax: €121.00
IRPF (withholding tax), -15%: -€15
Payable amount: €106
On the invoice it would be:
<cac:TaxTotal>
<cbc:TaxAmount currencyID="EUR">21</cbc:TaxAmount>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">100</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">21</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID schemeID="UNCL5305">S</cbc:ID>
<cbc:Name>01</cbc:Name>
<cbc:Percent>21.0</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>
<cac:WithholdingTaxTotal>
<cbc:TaxAmount currencyID="EUR">15</cbc:TaxAmount>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">15</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:Percent>15</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>IRPF</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>
</cac:WithholdingTaxTotal>
Kenneth Bengtsson
Hi Jose
I am sure that you’re right, that the IRPF is calculated based on the actual income of the professional individual, not including any VAT that might also be charged on the invoice. So the calculation looks as your corrected example with the €106.00 payable amount. The UBL structure would be the same though, regardless of the actual values.
Best regards,
Kenneth
Hi Kenneth,
Hello UBL TC Members:
Best regards
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José López - Romero Moraleda
José López Romero