What tax regimes are supported?

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Ultimo aggiornamento il 2025-11-10.

In Spain, taxpayers can be registered in one or more tax regimes, depending on the activities they carry out.

 

The SIGN ES API supports the main Spanish tax regimes required for compliant invoicing under both TicketBAI and Verifactu legislation. When creating an invoice, you must specify the tax regime within the system object of each invoice item in the request body.

 

Considerations:

The system abstraction in SIGN ES considers the following aspects:

• Each regulation (TicketBAI and Verifactu) has their own encoding for the special VAT regimes

• Each territory has their own encoding for the special VAT regimes

• There are different VAT regimes allowed depending on the vat type applicable in the invoice. 

For example, when the vat_type = IPSI in a Verifactu territory, no VAT system is required in the XML structure, therefore SIGN ES allows any VAT system but REGULAR is recommended.

 

Accepted values for system.type include:

REGULAR 

SIMPLIFIED_REGIME 

EQUIVALENCE_SURCHARGE 

EXPORT 

• AGRICULTURE

• ANTIQUES

• TRAVEL_AGENCIES

• TRAVEL_AGENCY_MEDIATOR

• OTHER_TAX_IVA

• OTHER_TAX_IGIC

• OTHER_TAX_IPSI

• RENT_PREMISES

• CASH_CRITERIA

• INVESTMENT_GOLD

• SUCCESSIVE_TRANSACTIONS_PENDING_VAT

• RETAIL_TRADERS

• SMALL_PROFESSIONALS

• INTERNAL_IGIC_EXEMPT

• OSS_IOSS

 

Below is a short overview of each regime, along with official resources from the Spanish Tax Agency for further details.

 

General scheme (Regular)

This is the standard VAT regime for most business activities and usually applies to the majority of taxpayers and transactions.

More info: General Scheme

 

Simplified regime

Designed for small businesses and self-employed professionals, this system simplifies VAT reporting using fixed quotas. 

More info: Simplified system

 

Equivalence surcharge

This is a special VAT regime under which suppliers apply a surcharge on items invoiced to the merchants, therefore the retailer or trader is exempt from filing the corresponding VAT returns.

More info: Special system for additional VAT

 

Exports

Used for operations involving the export of goods and services. These may be VAT- exempt activities, depending on the destination and legal conditions.

More info: Export

 

Agriculture

Applicable to owners of agricultural, livestock, forestry or fishing farms, excluding trading companies and other specific use cases.

More information: Agriculture, livestock and fishing (REAGYP)

 

Antiques

Special system for used goods, objects of art, antiques and collector items

More information: Used objects (REBU)

 

Travel Agency

Applicable to travel agencies, tour operators and, in general, any businessperson or professional who act on their own behalf with respect to travelers and/or use goods delivered or services provided by other businessmen or professionals during the trip. 

More information: Travel Agencies

 

Travel Agency as Mediators

Applicable to travel agencies that act purely as an intermediary, meaning they are selling services on behalf of other providers. The underlying services are invoiced directly by the provider of those services to the customer.

More information: Travel Agencies as Mediators

 

Transactions subject to other territorial tax

For operations exempt from the territorial tax that apply the tax type of a different Spanish territory.

The SIGN ES API supports OTHER_TAX_IGIC, OTHER_TAX_IPSI, and OTHER_TAX_IVA. Use these when the taxpayer’s commonly applicable tax type is not the one applied to the item. For example, a taxpayer registered in Madrid selling a product subject to IPSI could mark that item as OTHER_TAX_IPSI, provided the taxpayer is under the VAT regime.

 

Renting of Business Premises

Applicable to business premise rentals where VAT must be applied (typically at 21%). The taxpayer must be registered for this VAT activity.

More information: Renting of business premises 

 

Cash Criteria 

Allows VAT accrual and declaration to be postponed until actual payment is received from the customer, and similarly delays the right to deduct input VAT until the supplier is paid. Applies to both suppliers and customers of the double cash criteria.

More information: Cash Criteria

 

Investment Gold

A compulsory regime for transactions involving investment gold, generally VAT-exempt, with restrictions on input VAT deductions.

More information: Investment Gold 

 

Successive Transactions Pending VAT 

Used when transactions (such as supplies or leases) occur over time and VAT has not yet been accrued — typically when payment or performance is deferred. The transaction date must reflect the VAT accrual date.

 

VAT Regime for Small Merchants - Exclusive IGIC

Applies to traders in the Canary Islands who habitually sell movable goods without transformation and where at least 70% of sales are to final consumers.

This VAT regime is only applicable when the vat_type = IGIC.

 

VAT Regime for Small Professionals (REPEP) - Exclusive IGIC

Designed for small-scale entrepreneurs or professionals under IGIC, exempt from charging IGIC on their invoices. Invoices must include an exemption cause.

This VAT regime is only applicable when the vat_type = IGIC.

 

VAT Regime for Internal Exempt - Exclusive IGIC

Covers operations exempt from IGIC under article 25 of Law 19/1994 in the Canary Islands (e.g., certain local supplies of goods and services).

 

OSS & IOSS

The One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) systems simplify VAT compliance for cross-border B2C transactions within the EU.

OSS allows EU businesses to declare and pay VAT on sales to consumers in other EU countries through a single registration.

IOSS applies to distance sales of imported goods from outside the EU up to €150.

More information: European Commission - OSS/IOSS Guidance