An invoice with lines with and without VAT
Not every line, and not every customer, carries the same VAT. An invoice can mix a taxable operation and an exempt one if each line states its treatment clearly. The base and the tax are not melted into a single opaque total.
Each line on its own
The VAT act looks at the operation, not at the whole document. Royal Decree 1619/2012 asks for the breakdown. If one item is exempt and another is at 21%, the two lines sit together: one with no tax and with the mention that fits, the other with base, rate, and tax. Hiding the exempt one inside the taxable one, or the other way round, makes modelo 303 impossible to reconcile. The customer does not unify the rate.
- Mixing is allowed if each line is clear.
- Exempt and taxable do not share a single base.
- The customer does not set the rate of every line.
The treatment sits on the line
Factura Fácil keeps the treatment of each line. An exempt line does not spread to the one beside it, and a line at 21% does not pull the exempt one with it. The PDF shows the breakdown of what you have marked.
Common questions
Do I have to issue two invoices?
You do not have to, if each line identifies its operation and its treatment. A single invoice can carry both.
Does an exempt customer leave the whole invoice without VAT?
No. The exemption follows the operation. Another line for the same customer can carry VAT if that operation is taxable.
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.