warningcountryESPubl-2.1

ES-R-006:Recargo de equivalencia for retailers

Fix: Add recargo de equivalencia when selling to retailers. Provide the required value in the free validator.

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.

The invoice may pass transmission, but this non-compliance can cause problems during tax audits or buyer-side processing.

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

Fix this error

Why This Error Matters

Required when selling to Spanish retailers in equivalencia regime.

ES-R-006 is a soft failure that can cause issues at the receiving end — tax audits, ERP processing, or VAT reconciliation mismatches.

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. Invoice Navigator detects this error and prompts for the required business data before applying a safe fix.

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

Related Content

Errors
SII reporting referencePortuguese NIF required
Answers
What are the differences between e-invoice formats?Which EU countries have e-invoicing mandates and what are the deadlines?

Last updated: 3 March 2026

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