beel_update_tax_configuration

Previous value: -"Equivalence surcharge percentage in decimal format.\nPairs allowed (rate ↔ recargo): 4↔0.5, 5↔0.625 (RD-ley 11/2022), 10↔1.4, 21↔5.2.\nThe backend automatically normalizes equivalent formats (5.20 → 5.2).\n"New value: +"Equivalence surcharge percentage in decimal format, one of the values AEAT accepts.\nPairs allowed (VAT rate ↔ surcharge): 21↔5.2, 21↔1.75 (tobacco products), 10↔1.4,\n4↔0.5, and the temporary ones, only on operations of their period: 5↔0.5 up to\n2022-12-31, 5↔0.62 from 2023-01-01 to 2024-09-30, and 7.5↔1 and 2↔0.26 from\n2024-10-01 to 2024-12-31. A pair outside its period is rejected with\n`422 SURCHARGE_RATE_NOT_ACCEPTED_ON_DATE`. `GET /v1/tax-types` publishes every pair with\nits `valid_from` / `valid_until`.\nThe backend automatically normalizes equivalent formats (5.20 → 5.2).\n"

Previous value: -[
-  0,
-  0.5,
-  0.625,
-  1.4,
-  5.2
-]New value: +[
+  0,
+  0.26,
+  0.5,
+  0.62,
+  1,
+  1.4,
+  1.75,
+  5.2
+]

Previous value: -"Tax exemption reason code per Spanish VAT Law (Ley 37/1992 LIVA).\nVeriFactu mapping: EXENTA_ART_20→E1, EXENTA_ART_21→E2, EXENTA_ART_22→E3,\nEXENTA_ART_24→E4, EXENTA_ART_25→E5, rest→E6. ISP→S2, NO_SUJETA→N1/N2.\nWhen OTRO, a custom text must be provided in exemption_reason_text.\n"New value: +"Tax exemption reason code per the Spanish VAT Law (Ley 37/1992, LIVA), with the\nVeriFactu code each one is reported as.\n\n- `EXENTA_ART_20`: exempt, art. 20 (domestic operations such as medical, educational,\n  cultural and financial services, or housing rentals). E1.\n- `EXENTA_ART_21`: exempt, art. 21 (exports of goods). E2.\n- `EXENTA_ART_22`: exempt, art. 22 (operations treated as exports). E3.\n- `EXENTA_ART_24`: exempt, art. 24 (free zones, warehouses and customs regimes). E4.\n- `EXENTA_ART_25`: exempt, art. 25 (intra-community supplies of goods). E5.\n- `EXENTA_ART_26`: exempt, art. 26 (intra-community acquisitions of goods). It exempts the\n  buyer's acquisition, not a supply the seller invoices, so an invoice line that carries it\n  is rejected with `EXEMPTION_NOT_FOR_ISSUED_INVOICE`; a supply to another Member State is\n  `EXENTA_ART_25`.\n- `NO_SUJETA_ART_7_9`: not subject under art. 7 (such as the transfer of a business as\n  a going concern, art. 7.1º). N1.\n- `NO_SUJETA_LOCALIZACION`: not subject by the place-of-supply rules (intra-community\n  or non-EU services, arts. 69 and 70). N2.\n- `ISP_ART_84_2_A` … `ISP_ART_84_2_F`: reverse charge (the invoice states «inversión del\n  sujeto pasivo»), art. 84.Uno.2.º letters a) (supplier not established in Spain), b) (unwrought\n  or semi-finished gold), c) (scrap, waste and recovery materials, plastic, paper, cardboard, glass and textile waste, and semi-finished non-ferrous metal products), d) (greenhouse gas emission\n  allowances), e) (certain real estate supplies: in insolvency proceedings, with the exemption\n  waived, or enforcing a security) and f) (construction or renovation works). S2.\n- `ISP_ART_84_2_G`: reverse charge of letter g) (silver, platinum, palladium, mobile phones,\n  consoles, laptops and tablets). The law requires these supplies to be invoiced in a special\n  series, so an invoice line that carries it is rejected with\n  `REVERSE_CHARGE_CASE_NOT_SUPPORTED`.\n- `EXENTA_ART_140`: investment gold exemption, art. 140 bis (usually with `regime_key`\n  `04`). E6.\n- `REGIMEN_ART_129` (agriculture,\n  livestock and fishing, arts. 124 to 134 bis), `REGIMEN_ART_135` (second-hand goods,\n  art and antiques), `REGIMEN_ART_141` (travel agencies), `REGIMEN_ART_154` (equivalence\n  surcharge) and `REGIMEN_ART_163_DECIES` (cash basis, arts. 163 decies to 163\n  sexiesdecies): operations of special regimes, which VeriFactu identifies by the regime\n  key rather than by an exemption code. An\n  invoice line that carries one is rejected with `EXEMPTION_REGIME_NOT_SUPPORTED_IN_VERIFACTU`;\n  declare the regime with `regime_key` instead.\n- `OTRO`: any other provision. Requires the text in `exemption_reason_text`. E6.\n"

Previous value: -[
-  "EXENTA_ART_20",
-  "EXENTA_ART_21",
-  "EXENTA_ART_22",
-  "EXENTA_ART_24",
-  "EXENTA_ART_25",
-  "EXENTA_ART_26",
-  "EXENTA_ART_140",
-  "NO_SUJETA_ART_7_9",
-  "NO_SUJETA_LOCALIZACION",
-  "ISP_ART_84_2_A",
-  "ISP_ART_84_2_E",
-  "ISP_ART_84_2_F",
-  "REGIMEN_ART_129",
-  "REGIMEN_ART_135",
-  "REGIMEN_ART_141",
-  "REGIMEN_ART_154",
-  "REGIMEN_ART_163_DECIES",
-  "OTRO"
-]New value: +[
+  "EXENTA_ART_20",
+  "EXENTA_ART_21",
+  "EXENTA_ART_22",
+  "EXENTA_ART_24",
+  "EXENTA_ART_25",
+  "EXENTA_ART_26",
+  "EXENTA_ART_140",
+  "NO_SUJETA_ART_7_9",
+  "NO_SUJETA_LOCALIZACION",
+  "ISP_ART_84_2_A",
+  "ISP_ART_84_2_B",
+  "ISP_ART_84_2_C",
+  "ISP_ART_84_2_D",
+  "ISP_ART_84_2_E",
+  "ISP_ART_84_2_F",
+  "ISP_ART_84_2_G",
+  "REGIMEN_ART_129",
+  "REGIMEN_ART_135",
+  "REGIMEN_ART_141",
+  "REGIMEN_ART_154",
+  "REGIMEN_ART_163_DECIES",
+  "OTRO"
+]

Previous value: -"Personal income tax/withholding percentage in integer format.\nAllowed values: 0 (exempt), 1 (agricultural/livestock/forestry), 2 (reduced for modules), 7, 15, 19, 24 (non-residents).\n"New value: +"Withholding (IRPF) percentage, as the IRPF regulation (Royal Decree 439/2007) sets it: 0 (no withholding), 1 (pig fattening and poultry, and some activities\nunder objective estimation), 2 (other agricultural, livestock and forestry activities),\n7 (professional activity in its first three years, and the other 7 % cases), 15\n(professional activities, and intellectual property income), 19 (rent of urban property\nand other income of art. 75.2.b; also the general rate of the Corporate Income Tax\nwithholding) and 24 (image rights). A company that pays Corporate Income Tax can only use\n0, 19, 24 and 9.5: see `WithholdingOptions`.\n\nCeuta and Melilla: income with the Ceuta and Melilla deduction bears the base rate reduced as\nthe law sets it. Under IRPF, 15 % and 7 % (professional activities) and 19 % (rent of urban\nproperty located there) are reduced by 60 %: 6, 2.8 and 7.6. Under Corporate Income Tax, 19 %\non those rents is halved: 9.5, which only a company can use\n(`IRPF_RATE_ONLY_FOR_CORPORATE_ISSUER` otherwise). Whether the reduction applies is the\nissuer's choice: the NIF does not show it.\n\nThe value counts, not how it is written: `15.0` is `15` and `2.80` is `2.8`.\n"

Previous value: -[
-  0,
-  1,
-  2,
-  7,
-  15,
-  19,
-  24
-]New value: +[
+  0,
+  1,
+  2,
+  2.8,
+  6,
+  7,
+  7.6,
+  9.5,
+  15,
+  19,
+  24
+]

Previous value: -"integer"New value: +"number"

Previous value: -"Payment method for invoices and recurring invoices.\nNONE means no payment information will be shown.\n"New value: +"Payment method shown on invoices and recurring invoices.\n\n- `NONE`: no payment information is shown.\n- `BANK_TRANSFER`: bank transfer to the IBAN of the payment details; the only method\n  that requires an IBAN.\n- `CARD`: card payment.\n- `CASH`: cash payment.\n- `CHECK`: payment by cheque.\n- `DIRECT_DEBIT`: direct debit from the customer's bank account.\n- `BIZUM`: payment through Bizum.\n- `OTHER`: any other method.\n"

Previous value: -"Regime key according to VeriFactu regulations. Omitted, `01` (general regime) applies:\n- 01: General regime operation\n- 02: Export\n- 03: Used goods, art, antiques\n- 04: Investment gold\n- 05: Travel agencies\n- 06: Group of entities\n- 07: Cash basis\n- 08: IPSI/IVA/IGIC operations\n- 09: Mediating agencies\n- 10: Third-party collections\n- 11: Local rental\n- 14: VAT pending in certifications\n- 15: VAT pending successive tract\n- 17: OSS and IOSS\n- 18: Equivalence surcharge\n- 19: REAGYP\n- 20: Simplified regime\n\n**One exception to \"a key you send is the key you get\":** when the line ends up\ncarrying an equivalence surcharge — whether you sent `equivalence_surcharge_rate`\nor it was inherited from the company's tax configuration — a `01` is rewritten to\n`18`, because a surcharge under the general regime is fiscally incoherent. Send\n`equivalence_surcharge_rate: 0` explicitly to keep `01`. See\n`equivalence_surcharge_rate` in the invoice line for the full rules.\n"New value: +"Regime key according to VeriFactu regulations. Omitted, `01` (general regime) applies:\n- 01: General regime operation\n- 02: Export (IVA and IGIC; not IPSI, whose AEAT list is `01, 08, 11, 18, 19, 20`)\n- 03: Used goods, art, antiques (not accepted, see below)\n- 04: Investment gold\n- 05: Travel agencies\n- 06: Group of entities (not accepted, see below)\n- 07: Cash basis\n- 08: Operation subject to another indirect tax — IPSI or IGIC on an IVA line, IPSI or IVA\n  on an IGIC line. It is **not** the general regime of IGIC, which is `01`.\n- 09: Mediating agencies\n- 10: Third-party collections\n- 11: Local rental\n- 14: VAT pending in certifications (not accepted, see below)\n- 15: VAT pending successive tract\n- 17: OSS and IOSS\n- 18: Equivalence surcharge\n- 19: REAGYP\n- 20: Simplified regime\n\n**What AEAT requires with each key** (Validaciones VERI*FACTU 3.1.3.15.6), checked on\nIVA and IGIC lines before the invoice is numbered. Otherwise the request is rejected with\n`422` and the code in brackets:\n- `04`: only reverse charge (an `ISP_ART_84_2_*` reason) or an exemption\n  (`REGIME_KEY_CLASSIFICATION_NOT_ACCEPTED`).\n- `08`: only `exemption_reason: NO_SUJETA_LOCALIZACION`, at 0 %\n  (`REGIME_KEY_CLASSIFICATION_NOT_ACCEPTED`).\n- `10`: only `exemption_reason: NO_SUJETA_ART_7_9`, on a `STANDARD` invoice whose\n  recipient has a `nif` (`REGIME_KEY_CLASSIFICATION_NOT_ACCEPTED`,\n  `REGIME_KEY_REQUIRES_STANDARD_INVOICE`, `REGIME_KEY_REQUIRES_RECIPIENT_NIF`).\n- `11` (IVA): a subject line only at 21 %, and no reverse charge\n  (`REGIME_KEY_REQUIRES_VAT_RATE`, `REGIME_KEY_CLASSIFICATION_NOT_ACCEPTED`).\n- `06` and `14` are not accepted (`REGIME_KEY_NOT_SUPPORTED`): AEAT requires with them\n  data the invoice does not carry (a cost-based taxable base; an operation date after the\n  issue date and a public-administration recipient).\n- `03` (used goods) is not accepted (`REGIME_KEY_NOT_SUPPORTED`): under it the invoice\n  must not show the tax separately (RD 1619/2012, art. 16.2.c), and it always does. The\n  corrective of an invoice that already carried `03` keeps it.\n- `05` (travel agencies) and `07` (cash basis) are accepted, and the invoice PDF carries\n  the mention of their regime (RD 1619/2012, art. 6.1 n and p). `07`: no reverse charge,\n  no non-subject reason and, of the exemptions, only art. 20 or `OTRO`\n  (`REGIME_KEY_CLASSIFICATION_NOT_ACCEPTED`).\n`GET /v1/tax-types` only offers the keys that are accepted.\n\n**One exception to \"a key you send is the key you get\":** when the line ends up\ncarrying an equivalence surcharge — whether you sent `equivalence_surcharge_rate`\nor it was inherited from the company's tax configuration — a `01` is rewritten to\n`18`, because a surcharge under the general regime is fiscally incoherent. Send\n`equivalence_surcharge_rate: 0` explicitly to keep `01`. See\n`equivalence_surcharge_rate` in the invoice line for the full rules.\n"

Previous value: -"Complete tax information with cross-validations:\n- IVA: real rates 4, 5, 10, 21 (see below for 0)\n- IGIC: 0, 3, 5, 7, 9.5, 15, 20 — here 0 is the real \"Tipo Cero\"\n- IPSI: real rates 0.5, 1, 2, 4, 8, 10 (see below for 0)\n- OTHER: any percentage between 0 and 100\n\n**0 % under IVA and IPSI is not a rate, it is the exemption sentinel.** It is accepted\non a line, but only together with an `exemption_reason` (exempt or non-subject\noperation); on its own it says nothing and the line is rejected. That is why\n`GET /v1/tax-types` publishes 4, 5, 10 and 21 for IVA and not 0: the legitimate way\nto a 0 % IVA line is through an exemption reason, which the same response also\npublishes. IGIC is different — its 0 % is a real legal rate (basic necessities) and\nneeds no reason.\n\n**IVA 5 %** (RD-ley 11/2022 and its extensions, on electricity, gas and basic\nfoodstuffs) is no longer in force for new operations, but it stays valid: corrective\ninvoices and late-filed invoices for the periods when it applied must be able to carry\nit. Its equivalence surcharge pair is 0.625.\n\nException: when regime_key = \"17\" (OSS/IOSS) the invoice applies the destination\ncountry VAT instead of the Spanish one, so any percentage in the EU range [0, 27]\nis accepted regardless of the tax type set — including 0 without an exemption reason.\n"New value: +"Complete tax information with cross-validations:\n- IVA: real rates 4, 10, 21, and the temporary 2, 5 and 7.5 (see below for 0)\n- IGIC: 0, 3, 5, 7, 9.5, 15, 20 — here 0 is the real \"Tipo Cero\"\n- IPSI: real rates 0.5, 1, 2, 4, 8, 10 (see below for 0)\n- OTHER: any percentage between 0 and 100\n\n**0 % under IVA and IPSI is not a rate, it is the exemption sentinel.** It is accepted\non a line, but only together with an `exemption_reason` (exempt or non-subject\noperation); on its own it says nothing and the line is rejected. That is why\n`GET /v1/tax-types` publishes the IVA rates without 0: the legitimate way\nto a 0 % IVA line is through an exemption reason, which the same response also\npublishes. IGIC is different — its 0 % is a real legal rate (basic necessities) and\nneeds no reason.\n\n**IVA 5 %** (the temporary rate applied from 2022 to electricity, gas and certain\nfoodstuffs) is no longer in force for new operations. AEAT only accepts it on operations\ndated from 2022-07-01 to 2024-09-30: send the `operation_date` of that period, because\nwithout one the issue date decides and a line at 5 % is rejected with\n`422 VAT_RATE_NOT_ACCEPTED_ON_DATE`. Its equivalence surcharge pair is 0.5 up to 2022-12-31\nand 0.62 from 2023-01-01. **IVA 2 % and 7.5 %** (temporary rates of the last quarter of 2024)\nare accepted only on operations dated from 2024-10-01 to 2024-12-31, with surcharges 0.26\nand 1.\n\nException: when regime_key = \"17\" (OSS/IOSS) the invoice applies the destination\ncountry VAT instead of the Spanish one, so any percentage in the EU range [0, 27]\nis accepted regardless of the tax type set — including 0 without an exemption reason.\n"

Previous value: -"Tax type by territory:\n- IVA: Iberian Peninsula and Balearic Islands (4%, 5%, 10%, 21%)\n- IGIC: Canary Islands (0%, 3%, 5%, 7%, 9.5%, 15%, 20%)\n- IPSI: Ceuta and Melilla (0.5%, 1%, 2%, 4%, 8%, 10%)\n- OTHER: Configurable 0%-100%\n\nUnder IVA and IPSI, 0% is not one of these rates: it is the exemption/non-subject\nsentinel and always travels with an `exemption_reason`. IGIC's 0% is a real rate.\nSee `TaxInfo` for the full rules.\n"New value: +"Tax type by territory:\n- IVA: Iberian Peninsula and Balearic Islands (4%, 10%, 21%; 2%, 5% and 7.5% only on operations of their period)\n- IGIC: Canary Islands (0%, 3%, 5%, 7%, 9.5%, 15%, 20%)\n- IPSI: Ceuta and Melilla (0.5%, 1%, 2%, 4%, 8%, 10%)\n- OTHER: Configurable 0%-100%\n\nUnder IVA and IPSI, 0% is not one of these rates: it is the exemption/non-subject\nsentinel and always travels with an `exemption_reason`. IGIC's 0% is a real rate.\nSee `TaxInfo` for the full rules.\n"

Removed value: -5.2

Removed value: -"EXENTA_ART_20"

Removed value: -15

Removed value: -"BANK_TRANSFER"

Removed value: -"01"

Added value: +false

Removed value: -{
-  "percentage": 21,
-  "regime_key": "01",
-  "type": "IVA"
-}

Removed value: -21

Removed value: -"IVA"

Added value: +false

Removed value: -"#/$defs/ExemptionReason"

Added value: +[
+  {
+    "$ref": "#/$defs/ExemptionReason"
+  },
+  {
+    "type": "null"
+  }
+]

Added value: +false

Previous value: -"NIF (company) the operation acts on. It is the only source of context: the account that owns it is derived from it, and the `BeeL-Active-Company` header plays no part. A NIF you do not reach answers `403`, and so does a NIF that does not exist, so the existence of a NIF in another account is never disclosed."New value: +"Unique identifier (UUID) of the company the operation acts on — its identifier, not its NIF. It is the only source of context: the account that owns it is derived from it, and the `BeeL-Active-Company` header plays no part. A company you do not reach answers `403`, and so does a company that does not exist, so the existence of a company in another account is never disclosed."