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VeriFactu

VeriFactu errors with the equivalence surcharge: each VAT rate has its own

If you sell to retailers under the Spanish equivalence surcharge scheme («recargo de equivalencia»), their invoices carry, on top of VAT, a surcharge with its own rate and its own amount. VERI*FACTU declares it in two fields, and the AEAT, the Spanish tax agency, checks that the surcharge matches the line's VAT rate and the date. Fifteen codes cover those checks.

FlexigoTech · Editor in charge: Víctor Gómez · Updated 4 November 2026

Key facts

Module
VeriFactu
Versions
Odoo 17, 18, 19 and 20
Checked
in the module's source code, version 20.0 · against the sources linked at the end
Reading time
4 min

The table the AEAT checks

For VAT on S1 operations, the accepted values of TipoRecargoEquivalencia are 0, 0.26, 0.5, 0.62, 1, 1.4, 1.75 and 5.2. Which one applies depends on the VAT rate and, in some cases, on the operation date:

CodeVAT rateAccepted surcharge
1162215.2 or 1.75.
1163101.4.
11697.51, from 1 October to 31 December 2024.
1160, 1167, 116850.5 until 31 December 2022, and 0.62 from 1 January 2023 to 30 September 2024.
116440.5.
116620.26, from 1 October to 31 December 2024.
1165, 1170, 127700, from 1 January 2023 to 30 September 2024.

A surcharge outside the list gives 1127, and 1135 covers surcharges that were only valid for old operations.

Card for the VeriFactu equivalence surcharge codes
The fifteen equivalence surcharge codes, all of the kind that rejects the invoice record.

The form rules

1284
Surcharge rate and surcharge amount go together: if one is reported, so is the other.
1281
The surcharge can only go on S1 lines, subject and not exempt without reverse charge.

In other words, the surcharge is not a separate tax line in VERI*FACTU: it travels inside the same breakdown line as the VAT it goes with, in two fields of its own. That is why the AEAT can check it line by line against the VAT rate next to it.

The surcharge also enters the control sums. CuotaTotal is the sum of the VAT and surcharge amounts, and ImporteTotal adds the bases as well. If the surcharge is not declared in its own field, those sums are made without it.

What our module does with the surcharge

The published module does not fill TipoRecargoEquivalencia or CuotaRecargoEquivalencia: neither field appears in the record it builds. That is why these fifteen codes cannot come from one of its submissions. But it also means the equivalence surcharge is not declared where it belongs.

When building the breakdown, the module groups the lines by the percentage of each positive tax on the line. A surcharge tax set up in Odoo with its own percentage would enter that grouping as if it were one more VAT rate, and 5.2 or 1.4 are not among the VAT rates the AEAT accepts.

AEAT error catalogue in Odoo with its literal text
The AEAT catalogue inside Odoo: each surcharge code with its literal text, to look it up without leaving the system. Odoo 20 screenshot with demo data.

What to do if you sell with the surcharge

  1. Before posting invoices with the equivalence surcharge, write to comercial@flexigobe.com. We want to see with you how those taxes are configured in your Odoo.
  2. In the meantime, use the table above to check that each surcharge tax has the percentage that matches its VAT rate and the date.
  3. If you have already had a rejection, keep the answer of the submission: it will tell us in which field the AEAT saw it.

The codes on this page, with the AEAT's text

Each code with its literal text, in Spanish, as the AEAT's error list gives it:

CodeAEAT text (Spanish)
1127El valor del campo TipoRecargoEquivalencia no está incluido en la lista de valores permitidos.
1135El valor del campo TipoRecargoEquivalencia es incorrecto, el valor informado solo es permitido para FechaOperacion o FechaExpedicionFactura inferior o igual al año 2012.
1160Si el TipoImpositivo es 5%, sólo se admite TipoRecargoEquivalencia 0,5 o 0,62.
1162Si el TipoImpositivo es 21%, sólo se admite TipoRecargoEquivalencia 5,2 ó 1,75.
1163Si el TipoImpositivo es 10%, sólo se admite TipoRecargoEquivalencia 1,4.
1164Si el TipoImpositivo es 4%, sólo se admite TipoRecargoEquivalencia 0,5.
1165Si el TipoImpositivo es 0% sólo se admite TipoRecargoEquivalencia 0% entre el 1 de enero de 2023 y el 30 de septiembre de 2024.
1166Si el TipoImpositivo es 2% entre el 1 de octubre de 2024 y el 31 de diciembre de 2024, sólo se admite TipoRecargoEquivalencia 0,26.
1167Si el TipoImpositivo es 5% sólo se admite TipoRecargoEquivalencia 0,5 si Fecha Operacion (Fecha Expedicion Factura si no se informa FechaOperacion) es mayor o igual que el 1 de julio de 2022 y el 31 de diciembre de 2022.
1168Si el TipoImpositivo es 5% sólo se admite TipoRecargoEquivalencia 0,62 si Fecha Operacion (Fecha Expedicion Factura si no se informa FechaOperacion) es mayor o igual que el 1 de enero de 2023 y el 30 de septiembre de 2024.
1169Si el TipoImpositivo es 7,5% entre el 1 de octubre de 2024 y el 31 de diciembre de 2024, sólo se admite TipoRecargoEquivalencia 1.
1170Si el TipoImpositivo es 0%, desde el 1 de octubre del 2024, sólo se admite TipoRecargoEquivalencia 0,26.
1277Valor incorrecto del TipoRecargoEquivalencia para el tipo impositivo 0%.
1281Solo se puede cumplimentar TipoRecargoEquivalencia y CuotaRecargoEquivalencia cuando CalificacionOperacion tiene valor Operación Sujeta y No exenta - Sin inversión del sujeto pasivo (S1)
1284Si se ha informado de TipoRecargoEquivalencia tambien se debe informar de CuotaRecargoEquivalencia y viceversa.

The table on this page summarises section 15.3 of the AEAT validation document, version 1.2.2. If the AEAT updates it, its document prevails.

Keep reading

VeriFactu errors with the VAT rate and the tax amount: which rates the AEAT accepts, and whenVeriFactu errors on the VAT rate and tax amount (1124, 1132, 1194, 1235, 1236, 1142…): the rates the AEAT accepts by date and how Odoo computes each line's tax.VeriFactu errors with the operation classification: S1, S2, N1, N2 and exempt operationsVeriFactu errors on CalificacionOperacion and OperacionExenta (1181, 1182, 1195 to 1198, 1207 to 1209, 1237, 1238, 1289): what the AEAT combines and what Odoo sends.VeriFactu errors 2005, 2006, 1210 and 1216: when the totals do not match the breakdownVeriFactu errors on ImporteTotal and CuotaTotal (2005, 2006, 1210 and 1216): what the AEAT adds up, the 10 euro margin and why withholding tax stays out in Odoo 17 to 20.
Checked in the module's source code (version 20.0) and the linked sources

Sources