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In Spain, there are two additional vat rates possible for each line:
 
In Spain, there are two additional vat rates possible for each line:
* The vat rate RE. Recargo de Equivalencia - a vat rate calculated on the total without tax for [[products]], and '''added''' to the invoice total to obtain a total with tax.
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* The vat rate RE. Recargo de Equivalencia - a vat rate calculated on the total without tax for '''products''', and '''added''' to the invoice total to obtain a total with tax.
* The vat rate IRPF. Impuesto sobre la Renta de las Personas Físicas - a vate rate calculated on total without tax for [[services]], and '''substracted''' from the invoice total to obtain a total with tax.
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* The vat rate IRPF. Impuesto sobre la Renta de las Personas Físicas - a vate rate calculated on total without tax for '''services''', and '''subtracted''' from the invoice total to obtain a total with tax.
    
Both additional taxes cannot be on the same invoice: RE is applied only for products and IRPF only for services. Because IRPF tax is always negative, in credit notes/invoices the total IRPF will be positive.
 
Both additional taxes cannot be on the same invoice: RE is applied only for products and IRPF only for services. Because IRPF tax is always negative, in credit notes/invoices the total IRPF will be positive.
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