The TaxBreakdown entity represents a single tax applied to an invoice or line item. It includes the tax type, rate, optional surcharge rate, and whether the tax is withheld or charged.
Constructor
new TaxBreakdown(
Tax $type,
float $rate,
?bool $isWithholding = null,
?float $surchargeRate = null
)
Parameters
Type of tax. See Tax for available options Tax rate as a percentage (e.g., 21 for 21%)
Whether this tax is withheld (deducted) or charged (added). If null, uses the default behavior for the tax type:
- IRPF and IRNR: withheld by default (
true)
- All other taxes: charged by default (
false)
Surcharge rate (recargo de equivalencia) as a percentage. Only applicable to IVA (VAT)
Properties
Whether this tax is withheld. Determined automatically from the tax type if not explicitly set
Surcharge rate percentage (IVA only)
Tax Types
The Tax enum includes common Spanish tax types:
IVA (01) - Value Added Tax (standard Spanish VAT)IPSI (02) - Canary Islands equivalent to IVAIGIC (03) - Canary Islands General Indirect TaxIRPF (04) - Personal Income Tax (withheld by default)IRNR (28) - Non-Resident Income Tax (withheld by default)- And many more
Withholding vs Charged Taxes
Charged Taxes (isWithholding = false)
Most taxes are charged (added to the invoice total):
use PhpFacturae\Entities\TaxBreakdown;
use PhpFacturae\Enums\Tax;
// IVA is charged by default
$vat = new TaxBreakdown(Tax::IVA, 21);
var_dump($vat->isWithholding); // false
Withheld Taxes (isWithholding = true)
Some taxes are withheld (deducted from the invoice total):
// IRPF is withheld by default
$irpf = new TaxBreakdown(Tax::IRPF, 15);
var_dump($irpf->isWithholding); // true
Overriding Default Behavior
You can explicitly set the withholding behavior:
// Force IVA to be withheld (unusual)
$reversedVat = new TaxBreakdown(
type: Tax::IVA,
rate: 21,
isWithholding: true
);
Surcharges (Recargo de Equivalencia)
Surcharges are additional percentages applied to IVA for specific business types. The surcharge is calculated on the same base as the IVA:
// 21% IVA + 5.2% surcharge
$vatWithSurcharge = new TaxBreakdown(
type: Tax::IVA,
rate: 21,
surchargeRate: 5.2
);
- 21% IVA + 5.2% surcharge
- 10% IVA + 1.4% surcharge
- 4% IVA + 0.5% surcharge
Example Usage
Standard IVA (21%)
use PhpFacturae\Entities\TaxBreakdown;
use PhpFacturae\Enums\Tax;
$tax = new TaxBreakdown(
type: Tax::IVA,
rate: 21
);
Reduced IVA (10%)
$reducedVat = new TaxBreakdown(
type: Tax::IVA,
rate: 10
);
Super-Reduced IVA (4%)
$superReducedVat = new TaxBreakdown(
type: Tax::IVA,
rate: 4
);
IVA with Surcharge
$vatWithSurcharge = new TaxBreakdown(
type: Tax::IVA,
rate: 21,
surchargeRate: 5.2
);
IRPF Withholding
$irpf = new TaxBreakdown(
type: Tax::IRPF,
rate: 15
);
var_dump($irpf->isWithholding); // true (automatically set)
Multiple Taxes on a Line
use PhpFacturae\Entities\Line;
$line = new Line(
description: 'Professional Services',
quantity: 10,
unitPrice: 100.00,
taxes: [
new TaxBreakdown(Tax::IVA, 21), // +21% IVA
new TaxBreakdown(Tax::IRPF, 15), // -15% IRPF withholding
]
);
// Base: 1000.00
// +21% IVA: +210.00
// -15% IRPF: -150.00
// Total: 1060.00
Canary Islands IGIC
// Canary Islands use IGIC instead of IVA
$igic = new TaxBreakdown(
type: Tax::IGIC,
rate: 7 // Standard IGIC rate
);
Complex Example with Multiple Tax Rates
use PhpFacturae\Invoice;
use PhpFacturae\Entities\{Line, TaxBreakdown};
use PhpFacturae\Enums\Tax;
$invoice = new Invoice(
// ... invoice parameters
);
// Line with standard IVA
$invoice->addLine(
new Line(
description: 'Software License',
quantity: 1,
unitPrice: 1000.00,
taxes: [
new TaxBreakdown(Tax::IVA, 21),
]
)
);
// Line with reduced IVA (books, food)
$invoice->addLine(
new Line(
description: 'Technical Book',
quantity: 2,
unitPrice: 25.00,
taxes: [
new TaxBreakdown(Tax::IVA, 4), // Super-reduced rate for books
]
)
);
// Professional services with IVA and IRPF
$invoice->addLine(
new Line(
description: 'Consulting Services',
quantity: 20,
unitPrice: 80.00,
taxes: [
new TaxBreakdown(Tax::IVA, 21),
new TaxBreakdown(Tax::IRPF, 15),
]
)
);
Zero-Rated Tax
// 0% IVA (export, intra-community supply, etc.)
$zeroRatedVat = new TaxBreakdown(
type: Tax::IVA,
rate: 0
);