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 Go to latest Published: Jul 14, 2022 License: Apache-2.0 Imports: 13 Imported by: 0

README

Spanish GOBL Tax Definitions

Documentation

Index

Constants

View Source 
const (
	TaxCategoryIRPF org.Code = "IRPF"
	TaxCategoryIGIC org.Code = "IGIC"
	TaxCategoryIPSI org.Code = "IPSI"
)

Local tax category definitions which are not considered standard.

View Source 
const (
	// IRPF non-standard Rates (usually for self-employed)
	TaxRatePro                org.Key = "pro"                 // Professional Services
	TaxRateProStart           org.Key = "pro-start"           // Professionals, first 2 years
	TaxRateModules            org.Key = "modules"             // Module system
	TaxRateAgriculture        org.Key = "agriculture"         // Agricultural
	TaxRateAgricultureSpecial org.Key = "agriculture-special" // Agricultural special
	TaxRateCapital            org.Key = "capital"             // Rental or Interest

	// Special tax rate surcharge extension
	TaxRateEquivalence org.Key = "eqs"
)

Specific tax rate codes.

View Source 
const (
	SchemeSimplified      org.Key = "simplified"
	SchemeCustomerIssued  org.Key = "customer-issued"
	SchemeTravelAgency    org.Key = "travel-agency"
	SchemeSecondHandGoods org.Key = "second-hand-goods"
	SchemeArt             org.Key = "art"
	SchemeAntiques        org.Key = "antiques"
	SchemeCashBasis       org.Key = "cash-basis"
)

Scheme key definitions

View Source 
const (
	InboxKeyFACE org.Key = "face"

	// Main roles defined in FACE
	InboxRoleFiscal    org.Key = "fiscal"    // Fiscal / 01
	InboxRoleRecipient org.Key = "recipient" // Receptor / 02
	InboxRolePayer     org.Key = "payer"     // Pagador / 03
	InboxRoleCustomer  org.Key = "customer"  // Comprador / 04

)

Inbox key and role definitions

View Source 
const (
	LocalityVI l10n.Code = "VI" // (01) Álava
	LocalityAB l10n.Code = "AB" // (02) Albacete
	LocalityA  l10n.Code = "A"  // (03) Alicante
	LocalityAL l10n.Code = "AL" // (04) Almería
	LocalityAV l10n.Code = "AV" // (05) Ávila
	LocalityBA l10n.Code = "BA" // (06) Badajoz
	LocalityPM l10n.Code = "PM" // (07) Baleares
	LocalityIB l10n.Code = "IB" // (07) Baleares
	LocalityB  l10n.Code = "B"  // (08) Barcelona
	LocalityBU l10n.Code = "BU" // (09) Burgos
	LocalityCC l10n.Code = "CC" // (10) Cáceres
	LocalityCA l10n.Code = "CA" // (11) Cádiz
	LocalityCS l10n.Code = "CS" // (12) Castellon
	LocalityCR l10n.Code = "CR" // (13) Ciudad Real
	LocalityCO l10n.Code = "CO" // (14) Cordoba
	LocalityC  l10n.Code = "C"  // (15) La Coruña
	LocalityCU l10n.Code = "CU" // (16) Cuenca
	LocalityGE l10n.Code = "GE" // (17) Gerona
	LocalityGI l10n.Code = "GI" // (17) Girona
	LocalityGR l10n.Code = "GR" // (18) Granada
	LocalityGU l10n.Code = "GU" // (19) Guadalajara
	LocalitySS l10n.Code = "SS" // (20) Guipúzcoa
	LocalityH  l10n.Code = "H"  // (21) Huelva
	LocalityHU l10n.Code = "HU" // (22) Huesca
	LocalityJ  l10n.Code = "J"  // (23) Jaén
	LocalityLE l10n.Code = "LE" // (24) León
	LocalityL  l10n.Code = "L"  // (25) Lérida / Lleida
	LocalityLO l10n.Code = "LO" // (26) La Rioja
	LocalityLU l10n.Code = "LU" // (27) Lugo
	LocalityM  l10n.Code = "M"  // (28) Madrid
	LocalityMA l10n.Code = "MA" // (29) Málaga
	LocalityMU l10n.Code = "MU" // (30) Murcia
	LocalityNA l10n.Code = "NA" // (31) Navarra
	LocalityOR l10n.Code = "OR" // (32) Orense
	LocalityOU l10n.Code = "OU" // (32) Orense
	LocalityO  l10n.Code = "O"  // (33) Asturias
	LocalityP  l10n.Code = "P"  // (34) Palencia
	LocalityGC l10n.Code = "GC" // (35) Las Palmas
	LocalityPO l10n.Code = "PO" // (36) Pontevedra
	LocalitySA l10n.Code = "SA" // (37) Salamanca
	LocalityTF l10n.Code = "TF" // (38) Santa Cruz de Tenerife
	LocalityS  l10n.Code = "S"  // (39) Cantabria
	LocalitySG l10n.Code = "SG" // (40) Segovia
	LocalitySE l10n.Code = "SE" // (41) Sevilla
	LocalitySO l10n.Code = "SO" // (42) Soria
	LocalityT  l10n.Code = "T"  // (43) Tarragona
	LocalityTE l10n.Code = "TE" // (44) Teruel
	LocalityTO l10n.Code = "TO" // (45) Toledo
	LocalityV  l10n.Code = "V"  // (46) Valencia
	LocalityVA l10n.Code = "VA" // (47) Valladolid
	LocalityBI l10n.Code = "BI" // (48) Vizcaya
	LocalityZA l10n.Code = "ZA" // (49) Zamora
	LocalityZ  l10n.Code = "Z"  // (50) Zaragoza
	LocalityCE l10n.Code = "CE" // (51) Ceuta
	LocalityML l10n.Code = "ML" // (52) Melilla
)

Locality code definitions for Spain

View Source 
const (
	KeyPost org.Key = "post"
)

Custom keys used typically in meta information.

Variables

View Source 
var (
	ErrTaxCodeNoMatch      = errors.New("no match")
	ErrTaxCodeUnknownType  = errors.New("unknown type")
	ErrTaxCodeInvalidCheck = errors.New("check letter is invalid")
)

Standard simplified errors messages

View Source 
var CorrectionMethodMap = map[bill.CorrectionMethodKey]*CorrectionMethod{
	bill.CompleteCorrectionMethodKey: {
		Code: "01",
		Desc: i18n.String{
			i18n.EN: "Complete",
			i18n.ES: "Rectificaticón íntegra",
		},
	},
	bill.PartialCorrectionMethodKey: {
		Code: "02",
		Desc: i18n.String{
			i18n.EN: "Corrected items only",
			i18n.ES: "Rectificación por diferencias",
		},
	},
	bill.DiscountCorrectionMethodKey: {
		Code: "03",
		Desc: i18n.String{
			i18n.EN: "Bulk deal in a given period",
			i18n.ES: "Rectificación por descuento por volumen de operaciones durante un periodo",
		},
	},
	bill.AuthorizedCorrectionMethodKey: {
		Code: "04",
		Desc: i18n.String{
			i18n.EN: "Authorized by the Tax Agency",
			i18n.ES: "Autorizadas por la Agencia Tributaria",
		},
	},
}

CorrectionMethodMap defines the codes and texts expected by Spanish electronic invoices for the types of corrections being made to an invoice.

View Source 
var CorrectionReasonMap = map[bill.CorrectionKey]*CorrectionReason{
	bill.CodeCorrectionKey: {
		Code: "01",
		Desc: i18n.String{
			i18n.EN: "Invoice Number",
			i18n.ES: "Número de la factura",
		},
	},
	bill.SeriesCorrectionKey: {
		Code: "02",
		Desc: i18n.String{
			i18n.EN: "Invoice serial number",
			i18n.ES: "Serie de la factura",
		},
	},
	bill.IssueDateCorrectionKey: {
		Code: "03",
		Desc: i18n.String{
			i18n.EN: "Issue date",
			i18n.ES: "Fecha expedición",
		},
	},
	bill.SupplierNameCorrectionKey: {
		Code: "04",
		Desc: i18n.String{
			i18n.EN: "Name and surnames/Corporate name – Issuer (Sender)",
			i18n.ES: "Nombre y apellidos/Razón Social-Emisor",
		},
	},
	bill.CustomerNameCorrectionKey: {
		Code: "05",
		Desc: i18n.String{
			i18n.EN: "Name and surnames/Corporate name - Receiver",
			i18n.ES: "Nombre y apellidos/Razón Social-Receptor",
		},
	},
	bill.SupplierTaxIDCorrectionKey: {
		Code: "06",
		Desc: i18n.String{
			i18n.EN: "Issuer's Tax Identification Number",
			i18n.ES: "Identificación fiscal Emisor/obligado",
		},
	},
	bill.CustomerTaxIDCorrectionKey: {
		Code: "07",
		Desc: i18n.String{
			i18n.EN: "Receiver's Tax Identification Number",
			i18n.ES: "Identificación fiscal Receptor",
		},
	},
	bill.SupplierAddressCorrectionKey: {
		Code: "08",
		Desc: i18n.String{
			i18n.EN: "Issuer's address",
			i18n.ES: "Domicilio Emisor/Obligado",
		},
	},
	bill.CustomerAddressCorrectionKey: {
		Code: "09",
		Desc: i18n.String{
			i18n.EN: "Receiver's address",
			i18n.ES: "Domicilio Receptor",
		},
	},
	bill.LineCorrectionKey: {
		Code: "10",
		Desc: i18n.String{
			i18n.EN: "Item line",
			i18n.ES: "Detalle Operación",
		},
	},
	bill.TaxRateCorrectionKey: {
		Code: "11",
		Desc: i18n.String{
			i18n.EN: "Applicable Tax Rate",
			i18n.ES: "Porcentaje impositivo a aplicar",
		},
	},
	bill.TaxAmountCorrectionKey: {
		Code: "12",
		Desc: i18n.String{
			i18n.EN: "Applicable Tax Amount",
			i18n.ES: "Cuota tributaria a aplicar",
		},
	},
	bill.PeriodCorrectionKey: {
		Code: "13",
		Desc: i18n.String{
			i18n.EN: "Applicable Date/Period",
			i18n.ES: "Fecha/Periodo a aplicar",
		},
	},
	bill.TypeCorrectionKey: {
		Code: "14",
		Desc: i18n.String{
			i18n.EN: "Invoice Class",
			i18n.ES: "Clase de factura",
		},
	},
	bill.LegalDetailsCorrectionKey: {
		Code: "15",
		Desc: i18n.String{
			i18n.EN: "Legal literals",
			i18n.ES: "Literales legales",
		},
	},
	bill.TaxBaseCorrectionKey: {
		Code: "16",
		Desc: i18n.String{
			i18n.EN: "Taxable Base",
			i18n.ES: "Base imponible",
		},
	},
	bill.TaxCorrectionKey: {
		Code: "80",
		Desc: i18n.String{
			i18n.EN: "Calculation of tax outputs",
			i18n.ES: "Cálculo de cuotas repercutidas",
		},
	},
	bill.TaxRetainedCorrectionKey: {
		Code: "81",
		Desc: i18n.String{
			i18n.EN: "Calculation of tax inputs",
			i18n.ES: "Cálculo de cuotas retenidas",
		},
	},
	bill.RefundCorrectionKey: {
		Code: "82",
		Desc: i18n.String{
			i18n.EN: "Taxable Base modified due to return of packages and packaging materials",
			i18n.ES: "Base imponible modificada por devolución de envases / embalajes",
		},
	},
	bill.DiscountCorrectionKey: {
		Code: "83",
		Desc: i18n.String{
			i18n.EN: "Taxable Base modified due to discounts and rebates",
			i18n.ES: "Base imponible modificada por descuentos y bonificaciones",
		},
	},
	bill.JudicialCorrectionKey: {
		Code: "84",
		Desc: i18n.String{
			i18n.EN: "Taxable Base modified due to firm court ruling or administrative decision",
			i18n.ES: "Base imponible modificada por resolución firme, judicial o administrativa",
		},
	},
	bill.InsolvencyCorrectionKey: {
		Code: "85",
		Desc: i18n.String{
			i18n.EN: "Taxable Base modified due to unpaid outputs where there is a judgement opening insolvency proceedings",
			i18n.ES: "Base imponible modificada cuotas repercutidas no satisfechas. Auto de declaración de concurso",
		},
	},
}

CorrectionReasonMap maps GOBL Correction Codes to reason models acceptable for spanish invoices.

View Source 
var InvoiceLegalNoteExamples = map[string]*org.Note{

	"exempt": {
		Key:  org.NoteKeyLegal,
		Text: "Operación exenta por aplicación del artículo [indicar el articulo] de la Ley 37/1992, del 28 de diciembre, del Impuesto sobre el Valor Añadido.",
	},

	"transport": {
		Key:  org.NoteKeyLegal,
		Text: "Medio de transporte [describir el medio, por ejemplo automóvil turismo Seat Ibiza TDI 2.0] fecha 1ª puesta en servicio [indicar la fecha] distancias/horas recorridas [indicar la distancia o las horas, por ejemplo, 5.900 km o 48 horas].",
	},
}

InvoiceLegalNoteExamples defines a list of notes which may be required by Spanish law. These are expected to be used in user interfaces as examples that can be modified according to the details of the invoice. Most of this data has now been moved to scheme definitions, but some examples require a bit more effort from the user side.

View Source 
var ValidTaxID = validTaxID{}

ValidTaxID complies with the ozzo validation Rule definition to be able to confirm that the Tax ID is indeed spanish and valid.

Functions

func CleanTaxCode 

func CleanTaxCode(code string) string

CleanTaxCode removes any whitespace or separation characters and ensures all letters are uppercase. It'll also remove the "ES" part at beginning if present such as required for EU VIES system which is redundant and not used in the validation process.

func Region added in v0.27.0 

func Region() *tax.Region

Region provides the Spanish region definition

func Validate added in v0.20.0 

func Validate(doc interface{}) error

Validate checks the document type and determines if it can be validated.

func VerifyTaxCode 

func VerifyTaxCode(code string) error

VerifyTaxCode looks at the provided code, determines the type, and performs the calculations required to determine if it is valid. These methods assume the code has already been cleaned and only contains upper-case letters and numbers.

Types

type BillInvoiceLineMeta added in v0.20.0 

type BillInvoiceLineMeta struct {
	// When true, this line should be considered as being sourced from a provider
	// under a "Equivalence Surcharge VAT" regime.
	Supplied bool `json:"supplied,omitempty" jsonschema:"title=Supplied"`

	// Message that explains why this line is exempt of taxes.
	Exempt string `json:"exempt,omitempty" jsonschema:"title=Exempt"`
}

BillInvoiceLineMeta defines additional fields that may be added and used in an invoice line.

type CorrectionMethod added in v0.16.0 

type CorrectionMethod struct {
	Code string      `json:"code"`
	Desc i18n.String `json:"desc"`
}

CorrectionMethod is used to define a correction method considered acceptable.

type CorrectionReason added in v0.16.0 

type CorrectionReason struct {
	Code string      `json:"code"`
	Desc i18n.String `json:"desc"`
}

CorrectionReason defines expected correction reasons in Spanish invoices.

type TaxCodeType 

type TaxCodeType string

TaxCodeType represents the types of tax code which are issued in Spain. The same general format with variations is used for national individuals, foreigners, and legal organizations. 

const (
	NationalTaxCode     TaxCodeType = "N"
	ForeignTaxCode      TaxCodeType = "X"
	OrganizationTaxCode TaxCodeType = "B"
	OtherTaxCode        TaxCodeType = "O"
	UnknownTaxCode      TaxCodeType = "NA"
)

Supported tax code types.

func DetermineTaxCodeType 

func DetermineTaxCodeType(code string) (TaxCodeType, error)

DetermineTaxCodeType takes a valid code and determines the type. If the code is not valid, the `UnknownTaxCode` type will be returned.

Source Files

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