Base imponible (taxable base)

The base imponible is the amount a tax is calculated on: on an invoice, it is the price of your goods or services before adding IVA (Spanish VAT) and before subtracting any IRPF withholding. Both the VAT and the withholding are calculated as a percentage of that same base.

Example: with a base of 1,000 euros and 21% IVA, the VAT comes to 210 euros and the invoice total is 1,210 euros; if your invoice also carries an IRPF withholding, it is calculated on the same 1,000 euros and subtracted from the amount payable.

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Certificado digital (digital certificate)

Tipo impositivo (tax rate)

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