| Accounting supporting documents |
F6 |
SII Received Invoice Type (L2_RECI) |
| Activities to which the special scheme of used goods, works of art, antiquities and collectibles (135-139 of the VAT Law) |
03 |
SII Special scheme code or effect on invoices issued (L3.1) |
| Activities to which the special scheme of used goods, works of art, antiquities and collectibles (135-139 of the VAT Law) |
03 |
SII Special scheme code or effect on invoices received (L3.2) |
| Adjustment |
AJ |
SII Issued Invoice Type (L2_EMI) |
| Business premises lease activities not subject to withholding |
12 |
SII Special scheme code or effect on invoices issued (L3.1) |
| Business premises lease activities subject and not subject to withholding |
13 |
SII Special scheme code or effect on invoices issued (L3.1) |
| Business premises lease activities subject to withholding |
11 |
SII Special scheme code or effect on invoices issued (L3.1) |
| Business property rental transactions |
12 |
SII Special scheme code or effect on invoices received (L3.2) |
| Collections on behalf of third parties of professional fees or industrial property, copyright or other such rights by partners, associates or members undertaken by companies, associations, professional organisations or other entities that, amongst their functions, undertake collections |
10 |
SII Special scheme code or effect on invoices issued (L3.1) |
| Corrected Invoice (Art 80.1 and 80.2 and error grounded in law) |
R1 |
SII Invoice Type (L2) |
| Corrected Invoice (Art 80.3) |
R2 |
SII Invoice Type (L2) |
| Corrected Invoice (Art 80.4) |
R3 |
SII Invoice Type (L2) |
| Corrected Invoice (Other) |
R4 |
SII Invoice Type (L2) |
| Corrected Invoice in simplified invoices |
R5 |
SII Invoice Type (L2) |
| Customs - Complementary liquidation |
LC |
SII Received Invoice Type (L2_RECI) |
| Exempt on account of Article 20 |
E1 |
SII Details of subject and exempt transactions (L9) |
| Exempt on account of Article 21 |
E2 |
SII Details of subject and exempt transactions (L9) |
| Exempt on account of Article 22 |
E3 |
SII Details of subject and exempt transactions (L9) |
| Exempt on account of Article 24 |
E4 |
SII Details of subject and exempt transactions (L9) |
| Exempt on account of Article 25 |
E5 |
SII Details of subject and exempt transactions (L9) |
| Exempt on other grounds |
E6 |
SII Details of subject and exempt transactions (L9) |
| Export |
02 |
SII Special scheme code or effect on invoices issued (L3.1) |
| First Semester 2017 and other invoices prior to the inclusion in the SII |
16 |
SII Special scheme code or effect on invoices issued (L3.1) |
| First Semester 2017 and other invoices prior to the inclusion in the SII |
14 |
SII Special scheme code or effect on invoices received (L3.2) |
| General tax regime activity |
01 |
SII Special scheme code or effect on invoices issued (L3.1) |
| General tax regime activity |
01 |
SII Special scheme code or effect on invoices received (L3.2) |
| Import invoice (reported without tying to a DUA) |
13 |
SII Special scheme code or effect on invoices received (L3.2) |
| Imports (DUA) |
F5 |
SII Received Invoice Type (L2_RECI) |
| Intra-community acquisistions of goods and services |
09 |
SII Special scheme code or effect on invoices received (L3.2) |
| Invoice |
F1 |
SII Received Invoice Type (L2_RECI) |
| Invoice |
F1 |
SII Issued Invoice Type (L2_EMI) |
| Invoice issued to replace simplified invoices invoiced and declared |
F3 |
SII Issued Invoice Type (L2_EMI) |
| Invoice issued to replace simplified invoices issued and declared |
F3 |
SII Received Invoice Type (L2_RECI) |
| Invoice summary entry |
F4 |
SII Issued Invoice Type (L2_EMI) |
| Invoice Summary Entry |
F4 |
SII Received Invoice Type (L2_RECI) |
| Invoices with VAT accrual pending (construction certifications for Public Administrations) |
14 |
SII Special scheme code or effect on invoices issued (L3.1) |
| Invoicing of the provision of travel agency services acting as intermediaries in the name of and on behalf of other persons (Additional Provision 4, Royal Decree 1619/2012) |
09 |
SII Special scheme code or effect on invoices issued (L3.1) |
| NIF-VAT |
02 |
SII Identifications types in the country of residence (L4) |
| Not in Census |
07 |
SII Identifications types in the country of residence (L4) |
| Not subject - Not subject to article 7.14, others |
N1 |
SII Details of subject and exempt transactions (L9) |
| Not subject - Operations not subject to the TAI by location rules |
N2 |
SII Details of subject and exempt transactions (L9) |
| Official identification document issued by the country or region of residence |
04 |
SII Identifications types in the country of residence (L4) |
| Operations by which employers meet compensation in the acquisition of persons covered by the Special Regime for Agriculture, Livestock and Fisheries |
02 |
SII Special scheme code or effect on invoices received (L3.2) |
| Operations subject to IPSI / IGIC (Tax on Production, Services and Imports / General Indirect Canary Islands Tax) |
08 |
SII Special scheme code or effect on invoices issued (L3.1) |
| Operations subject to IPSI / IGIC (Tax on Production, Services and Imports / General Indirect Canary Islands Tax) |
08 |
SII Special scheme code or effect on invoices received (L3.2) |
| Other Supporting Document |
06 |
SII Identifications types in the country of residence (L4) |
| Passport |
03 |
SII Identifications types in the country of residence (L4) |
| Property in any of the foregoing locations with no land register reference |
3 |
SII Location of the property (L6) |
| Property located abroad |
4 |
SII Location of the property (L6) |
| Property located in the Autonomous Community of the Basque Country or the Chartered Community of Navarre |
2 |
SII Location of the property (L6) |