warningESPubl-2.1

ES-R-006:Recargo de equivalencia for retailers

Spanish retail sales may require equivalence surcharge.

Severity
Warning
Rule set
ubl-2.1
Country
ESP
Fix type
INPUT REQUIRED

Engine Classification

Business data required · Explicit input workflow · No assumptions made

Required input: Recargo de Equivalencia Rate (%)

What is ES-R-006?

ES-R-006 is a warning validation rule defined in the ubl-2.1 specification (ESP national rules). It validates the TaxTotal for recargo element in the UBL invoice XML.

This is a soft validation failure. The invoice may pass initial transmission, but non-compliant values in this field can cause problems during tax audits, buyer-side processing, or downstream VAT reconciliation.

Target path: XPath: //cac:TaxTotal for recargo

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Why This Error Matters

Required when selling to Spanish retailers in equivalencia regime.

ES-R-006 is a soft failure. The invoice may pass initial validation, but the non-compliant field can cause issues at the receiving end — tax authorities may flag it during audits, buyer ERP systems may fail to process it, or VAT reconciliation may produce mismatches. Fixing warnings before they accumulate prevents larger compliance gaps.

Validator Behavior

  • ·Generates validation warning
  • ·Fails UBL schema validation
  • ·Error returned: ES-R-006
  • ·Specification: ubl-2.1

How to Fix It

1.

Check buyer status

Is buyer in equivalencia regime?

2.

Add recargo

5.2%, 1.4%, 0.5% based on VAT rate

XML Example

Generic example based on the rule's target XPath. Your actual XML structure may differ.

Before
<!-- Required block is missing -->
<!-- <cac:TaxTotal for recargo> ... </cac:TaxTotal for recargo> -->
After
<!-- Add the required block -->
<cac:TaxTotal for recargo>
  <!-- child elements -->
</cac:TaxTotal for recargo>

Technical Reference

XPathXPath: //cac:TaxTotal for recargo
Specubl-2.1

Common Causes

  • ·Missing recargo for retail sale
  • ·Wrong recargo rate

Seeing this in production? The API handles ES-R-006 automatically. See the fix response →

Frequently Asked Questions

Spanish retail sales may require equivalence surcharge.

Add recargo de equivalencia when selling to retailers. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.

ES-R-006 is a warning that may not always cause rejection, but should be addressed for full compliance.

Last updated: 27 February 2026

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The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.

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