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VeriFactu

VeriFactu errors with the VAT rate and the tax amount: which rates the AEAT accepts, and when

Each line of the VERI*FACTU tax breakdown carries the VAT rate, the base and the tax amount. The AEAT, the Spanish tax agency, checks that the rate is one of those allowed for the invoice date and that the tax comes from multiplying base by rate. Ten codes cover those two checks; the temporary reduced rates of 2022 to 2024 explain several of them.

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 rates the AEAT accepts

For VAT, on operations that are subject and not exempt (S1), the AEAT only accepts rates 0, 2, 4, 5, 7.5, 10 and 21. Three of them come with dates:

RateAccepted for operationsCode otherwise
5Between 1 July 2022 and 30 September 2024.1194
2Between 1 October 2024 and 31 December 2024.1235 or 1236
7.5Between 1 October 2024 and 31 December 2024.1235 or 1236

A rate that is not on the list gives 1124, El valor del campo TipoImpositivo no está incluido en la lista de valores permitidos., the rate is not among the allowed values. 1132 covers rates that were only valid for operations from 2012 or earlier. The date that counts is the operation date or, if there is none, the issue date.

Card for the VeriFactu VAT rate and tax amount codes
The ten VAT rate and tax amount codes, all of the kind that rejects the record.

The tax amount

The tax rule is arithmetic: CuotaRepercutida, the output tax, has to be the base times the rate divided by 100, with a margin of 10.00 euros up or down, and with the same sign as the base. That gives:

  • 1142: the tax does not match the base and rate sent.
  • 1143: tax and base with different signs.
  • 1140 and 1144: the same when BaseImponibleACoste is reported, a field the module does not send.

The AEAT does not apply the amount check when TipoRectificativa is I or the invoice type is R2 or R3.

How Odoo builds the breakdown

The module goes through the invoice lines and groups them by the VAT rate of their taxes. For each line it computes the tax as base times rate divided by 100, rounded to two decimals, and adds them up per group. Taxes with a negative percentage, such as Spanish income tax withholding (IRPF), stay out because they are not VAT. Each group goes out as an S1 line with its TipoImpositivo, which is the tax percentage in Odoo.

With that calculation the tax always matches the base and the rate, and both share the same sign, also on credit notes, where both are negative. What does depend on you is the percentage: if an Odoo tax has a rate that is not on the AEAT list, or a temporary one outside its dates, the record is rejected.

AEAT error catalogue in Odoo
The AEAT catalogue inside Odoo, with the literal text of each VAT rate and tax amount code. Odoo 20 screenshot with demo data.

What to check

  • The sales taxes you use: their percentage has to be one of the seven accepted by the AEAT.
  • Invoices at 5 %, 2 % or 7.5 %: the invoice date has to fall within the period of each rate.
  • Code 1206, if you see it: with regime key 11, rental of business premises, the only accepted rate is 21. The module always declares key 01, so it should not happen with it.

Rejected records are retried with the same data until Dead Letter. Fix the tax for the next invoices and write to comercial@flexigobe.com with the affected ones.

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)
1124El valor del campo TipoImpositivo no está incluido en la lista de valores permitidos.
1132El valor del campo TipoImpositivo es incorrecto, el valor informado solo es permitido para FechaOperacion o FechaExpedicionFactura inferior o igual al año 2012.
1194El valor del campo TipoImpositivo es incorrecto, el valor informado solo es permitido para FechaOperacion o FechaExpedicionFactura posterior o igual a 1 de julio de 2022 e inferior o igual a 30 de septiembre de 2024.
1235El valor del campo TipoImpositivo es incorrecto, el valor informado sólo es permitido para FechaOperacion o FechaExpedicionFactura posterior o igual a 1 de octubre de 2024 e inferior o igual a 31 de diciembre de 2024.
1236El valor del campo TipoImpositivo es incorrecto, el valor informado solo es permitido para FechaOperacion o FechaExpedicionFactura posterior o igual a 1 de octubre de 2024 e inferior o igual a 31 de diciembre de 2024.
1206Si ClaveRegimen es 11 TipoImpositivo ha de ser 21%.
1140Los campos CuotaRepercutida y BaseImponibleACoste deben tener el mismo signo.
1142El campo CuotaRepercutida tiene un valor incorrecto para el valor de los campos BaseImponibleOimporteNoSujeto y TipoImpositivo suministrados.
1143Los campos CuotaRepercutida y BaseImponibleOimporteNoSujeto deben tener el mismo signo.
1144El campo CuotaRepercutida tiene un valor incorrecto para el valor de los campos BaseImponibleACoste y TipoImpositivo suministrados.

Keep reading

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.VeriFactu errors with the equivalence surcharge: each VAT rate has its ownVeriFactu errors on the equivalence surcharge (1127, 1135, 1160 to 1170, 1277, 1281, 1284): which surcharge goes with each VAT rate and date, and what Odoo does.
Checked in the module's source code (version 20.0) and the linked sources

Sources