Taxable base or a VAT-included price
On a full invoice the taxable base and the VAT charged have to be visible. A total with the VAT buried is not enough. If you agreed a price with VAT included, the base is obtained by backing out the rate.
What has to be broken down
Royal Decree 1619/2012 requires base, rate, and tax on a full invoice. The VAT act defines the base as the consideration. If the agreed price is 121 euros at 21%, the base is 100 and the tax is 21. Showing only 121 leaves the invoice incomplete. The calculation is the VAT-included price divided by one plus the rate, in the decimal form that fits.
- Base and tax visible, as well as the total.
- VAT-included price: the base comes from the rate.
- A single amount does not replace the breakdown.
The base you calculate
In Factura Fácil you type the base and the rate on each line, and the invoice shows the tax. If the agreed price already includes VAT, work out the base before you type it: the app does not back a VAT-included total out on its own. On a full invoice the PDF shows base and tax, not a single amount.
Common questions
Can I invoice only the VAT-included total?
On a full invoice, no. The base and the tax have to appear. The total can sit beside them, not replace them.
How do I get the base from a VAT-included price?
Divide the VAT-included price by one plus the rate. At 21%, 121 euros give a base of 100 and tax of 21.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.