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The SpecialTaxableEvent enum represents special fiscal treatment codes for invoice line items. These codes indicate whether an operation is taxable, exempt, or not subject to tax.

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Enum Cases

CaseCodeSpanish NameDescription
Taxable01Operación sujeta y no exentaTaxable operation (not exempt)
Exempt02Operación exentaTax-exempt operation
NotSubject03Operación no sujetaOperation not subject to tax

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Event Details

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Taxable (01)

Taxable operations are the default for most commercial transactions. The operation is subject to tax and not exempt. Characteristics:
  • Standard tax applies (IVA, IGIC, etc.)
  • Tax calculated and charged normally
  • Most common scenario
  • Full tax collection
When to use:
  • Regular commercial sales
  • Standard services
  • Most B2B and B2C transactions
  • Default for most line items

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Exempt (02)

Exempt operations are subject to the tax system but specifically exempt from taxation under Spanish law. Characteristics:
  • Subject to tax rules but no tax charged
  • Legal exemption applies
  • Must document exemption reason
  • Still tracked for tax reporting
When to use:
  • Educational services
  • Healthcare services
  • Financial services
  • Insurance operations
  • Certain exports
  • Cultural activities
  • Goods/services with legal tax exemption

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NotSubject (03)

Not subject operations fall outside the scope of the tax system entirely. Characteristics:
  • Outside tax jurisdiction
  • Not covered by tax law
  • No tax reporting required
  • Different from exempt
When to use:
  • Operations outside Spain’s tax territory
  • Transactions between non-Spanish entities
  • Activities outside commercial scope
  • Certain intra-EU transactions
  • Reverse charge situations

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Usage Examples

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Standard Taxable Operation

use PhpFacturae\Enums\{Tax, SpecialTaxableEvent};

// Regular sale - taxable operation (default)
$invoice->addItem(
    name: 'Laptop Computer',
    quantity: 1,
    price: 1000.00,
    tax: Tax::IVA,
    taxRate: 21.0,
    specialTaxableEvent: SpecialTaxableEvent::Taxable
);

​
Tax-Exempt Operation

use PhpFacturae\Enums\{Tax, SpecialTaxableEvent};

// Educational service - exempt from tax
$invoice->addItem(
    name: 'Professional Training Course',
    quantity: 1,
    price: 500.00,
    tax: Tax::IVA,
    taxRate: 0.0,
    specialTaxableEvent: SpecialTaxableEvent::Exempt
);

// Optional: Add explanation
$invoice->setAdditionalInformation(
    'Exempt per Article 20.1.9 of Spanish VAT Law'
);

​
Not Subject Operation

use PhpFacturae\Enums\{Tax, SpecialTaxableEvent};

// Intra-EU B2B sale with reverse charge
$invoice->addItem(
    name: 'Software License',
    quantity: 1,
    price: 2000.00,
    tax: Tax::IVA,
    taxRate: 0.0,
    specialTaxableEvent: SpecialTaxableEvent::NotSubject
);

$invoice->setAdditionalInformation(
    'Reverse charge - Article 196 EU VAT Directive'
);

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Mixed Invoice with Different Events

use PhpFacturae\Enums\{Tax, SpecialTaxableEvent};

// Standard taxable product
$invoice->addItem(
    name: 'Office Supplies',
    quantity: 10,
    price: 50.00,
    tax: Tax::IVA,
    taxRate: 21.0,
    specialTaxableEvent: SpecialTaxableEvent::Taxable
);

// Tax-exempt service
$invoice->addItem(
    name: 'Medical Consultation',
    quantity: 1,
    price: 100.00,
    tax: Tax::IVA,
    taxRate: 0.0,
    specialTaxableEvent: SpecialTaxableEvent::Exempt
);

// Not subject to Spanish tax
$invoice->addItem(
    name: 'International Consulting',
    quantity: 5,
    price: 200.00,
    tax: Tax::IVA,
    taxRate: 0.0,
    specialTaxableEvent: SpecialTaxableEvent::NotSubject
);

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Common Exempt Operations

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Healthcare

// Medical services are typically exempt
$invoice->addItem(
    name: 'Dental Treatment',
    quantity: 1,
    price: 150.00,
    tax: Tax::IVA,
    taxRate: 0.0,
    specialTaxableEvent: SpecialTaxableEvent::Exempt
);

​
Education

// Educational services are typically exempt
$invoice->addItem(
    name: 'University Course',
    quantity: 1,
    price: 1200.00,
    tax: Tax::IVA,
    taxRate: 0.0,
    specialTaxableEvent: SpecialTaxableEvent::Exempt
);

​
Financial Services

// Financial services may be exempt
$invoice->addItem(
    name: 'Insurance Premium',
    quantity: 1,
    price: 500.00,
    tax: Tax::IVA,
    taxRate: 0.0,
    specialTaxableEvent: SpecialTaxableEvent::Exempt
);

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Common Not Subject Operations

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Intra-EU B2B (Reverse Charge)

// EU B2B with valid VAT number
$invoice->addItem(
    name: 'Goods to EU Business',
    quantity: 100,
    price: 10.00,
    tax: Tax::IVA,
    taxRate: 0.0,
    specialTaxableEvent: SpecialTaxableEvent::NotSubject
);

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Export Outside EU

// Export to non-EU country
$invoice->addItem(
    name: 'Export to USA',
    quantity: 50,
    price: 20.00,
    tax: Tax::IVA,
    taxRate: 0.0,
    specialTaxableEvent: SpecialTaxableEvent::NotSubject
);

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Decision Tree

Use this guide to choose the right special taxable event: 
Is the operation in Spain's tax territory?
├─ No → NotSubject
└─ Yes → Is there a specific legal exemption?
    ├─ Yes → Exempt
    └─ No → Taxable

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Tax Rate Implications

EventTax RateTax Charged
TaxableStandard rate (21%, 10%, 4%)Yes
Exempt0%No
NotSubject0%No

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Documentation Requirements

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For Exempt Operations

  • Document legal basis for exemption
  • Reference applicable law article
  • Keep supporting documentation
  • Include in additional information field

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For Not Subject Operations

  • Explain why not subject
  • Document reverse charge if applicable
  • Keep proof of customer location
  • Include relevant legal references

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Common Mistakes

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Using Exempt Instead of NotSubject

// ❌ Wrong - Export is not subject, not exempt
$invoice->addItem('Export', 1, 100.00, Tax::IVA, 0.0, 
    SpecialTaxableEvent::Exempt);

// ✓ Correct - Export is not subject to Spanish VAT
$invoice->addItem('Export', 1, 100.00, Tax::IVA, 0.0, 
    SpecialTaxableEvent::NotSubject);

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Forgetting to Set Special Event

// ❌ Wrong - Defaults to Taxable but rate is 0%
$invoice->addItem('Healthcare', 1, 100.00, Tax::IVA, 0.0);

// ✓ Correct - Explicitly mark as exempt
$invoice->addItem('Healthcare', 1, 100.00, Tax::IVA, 0.0,
    SpecialTaxableEvent::Exempt);

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Validation Rules

  • Taxable operations must have tax rate > 0
  • Exempt operations should have tax rate = 0
  • NotSubject operations should have tax rate = 0
  • Special events must match the tax treatment
  • Supporting documentation recommended for Exempt and NotSubject

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Notes

  • Default is Taxable for most operations
  • Always document exemptions and not-subject reasons
  • Consult tax advisor for complex situations
  • Rules vary by country and transaction type
  • Keep updated with Spanish tax law changes
  • Different rules apply for B2B vs B2C

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See Also

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