Spain SII VAT regime codes

The Spain SII (Suministro Inmediato de Información) VAT regime codes are tax-relevant codes used to classify invoices under different VAT regimes and treatments. Here is a concise list of common Spain SII VAT regime codes with their descriptions:

Code	Description
01	General system transaction.
02	Export.
03	Transactions to which the special system of used goods, works of art, antiquities and collectables applies.
04	Special regime for gold investment.
05	Special system for travel agencies.
06	Special system applicable to groups of entities, VAT (Advanced)
07	Special cash basis system.
08	Transactions subject to IPSI / IGIC (Tax on Production, Services and Imports / Canary Islands General Indirect Tax).
09	Invoicing of the provision of travel agency services acting as intermediaries in the name of and on behalf of other persons (Additional Provision 4, RD1619/2012)
10	Collection on behalf of third parties of professional fees or industrial property, copyright or other such rights by partners, associates or members undertaken by companies, associates, professional organisations or othe entities that undertaken these collections.
11	Business premises lease activities subject to withholding
12	Business premises lease activities not subject to withholding.
13	Business premises lease activities subject and not subject to withholding.
14	Invoice with VAT pending accrual on work certifications with Public Administration recipients.
15	Invoice with VAT pending accrual on transactions of a consecutive nature.
16	First half 2017 and other invoices prior to entry in the Sil.
17	Transaction covered by one of the schemes provided for in Chapter XI of Title IX (OSS and IOSS)