AEAT IVA, cómo configurar 21% / 10% / 4% + reverse-charge para B2B intra-UE

Spain has three mainland IVA rates plus a parallel system for the Canary Islands:

• 21%, standard (IVA general). Most goods + services.
• 10%, reduced (IVA reducido). Food, hospitality, transport, books-electronic since 2020.
• 4%, super-reduced (IVA superreducido). Bread, milk, fruit, vegetables, books-print, medicines, accessibility goods.
• IGIC (Impuesto General Indirecto Canario), Canary Islands replacement: 7% standard, 3% / 0% reduced. Geographically distinct, not part of EU VAT zone.
• IPSI (Ceuta / Melilla), another parallel system for those autonomous cities.

Magento configuration:

1. Create tax classes per rate (IVA-21, IVA-10, IVA-4, IGIC-7, IGIC-3, IPSI).
2. Create tax rules with geographic scope (mainland ES / Balearics / Canarias / Ceuta-Melilla / EU / RoW).
3. B2B reverse-charge, on intra-EU B2B sales with a valid VIES-validated EU VAT ID, IVA = 0% (recipient self-accounts). On Spanish-domestic B2B, IVA stays charged.
4. Inverted-charge on construction / scrap / electronics, specific Spanish reverse-charge rules apply to certain B2B categories per Ley 37/1992 art. 84.
5. IVA on invoice broken down per rate (mandatory).