Desglose Model Reference: VAT and IGIC Tax Breakdown

The Desglose model carries the line-level tax breakdown for an invoice. It records the applicable tax type (VAT or IGIC), the fiscal regime, the operation classification, taxable base amounts, the tax rate, the resulting VAT amount, and any equivalence surcharge. A Desglose instance is passed into RegistroAlta via its objects array. Multiple desgloses per invoice are not directly supported by the model; create separate RegistroAlta entries if your invoice spans multiple tax lines.

Construction

use verifactuPHP\Models\Desglose;

$desglose = new Desglose([
    'impuesto'                      => 1,     // lista L1 — IVA
    'claveRegimen'                  => 1,     // lista L8A — régimen general
    'calificacionOperacion'         => 1,     // lista L9
    'tipoImpositivo'                => 21.0,
    'baseImponibleOImporteNoSujeto' => 1000.00,
    'cuotaRepercutida'              => 210.00,
]);

For IGIC invoices (Canary Islands), use claveRegimenIGIC (lista L8B) instead of claveRegimen. Both fields can be present in the constructor array; only non-zero values are forwarded to the API.

Fields

impuesto

int|string

Tax type applied to this breakdown line, from lista L1 (e.g. 1 = IVA, 2 = IGIC). Both the integer ID and the string code are accepted. Maps to API field Impuesto.

claveRegimen

int|string

VAT fiscal regime key, from lista L8A (e.g. 1 = régimen general). Both the integer ID and the string code are accepted. Maps to API field ClaveRegimen. Use for peninsular VAT operations.

claveRegimenIGIC

int|string

IGIC fiscal regime key, from lista L8B. Both the integer ID and the string code are accepted. Maps to API field ClaveRegimenIGIC. Use for Canary Islands IGIC operations instead of claveRegimen.

calificacionOperacion

int|string

Operation classification, from lista L9 (e.g. subject, exempt, non-subject). Both the integer ID and the string code are accepted. Maps to API field CalificacionOperacion.

operacionExenta

int|string

Exempt operation type, from lista L10. Both the integer ID and the string code are accepted. Maps to API field OperacionExenta. Only required when the operation is classified as exempt.

tipoImpositivo

float

Tax rate percentage applied to the taxable base (e.g. 21.0 for 21 % VAT). Maps to API field TipoImpositivo.

baseImponibleOImporteNoSujeto

float

Taxable base amount, or the non-subject amount when the operation is not subject to tax. Maps to API field BaseImponibleOImporteNoSujeto.

baseImponibleACoste

float

Cost-based taxable base. Used for specific regime operations where the taxable base is calculated at cost. Maps to API field BaseImponibleACoste.

cuotaRepercutida

float

VAT amount charged to the recipient (base × rate / 100). Maps to API field CuotaRepercutida.

tipoRecargoEquivalencia

float

Equivalence surcharge rate percentage, applicable under the recargo de equivalencia special regime. Maps to API field TipoRecargoEquivalencia.

cuotaRecargoEquivalencia

float

Equivalence surcharge amount (base × surcharge rate / 100). Maps to API field CuotaRecargoEquivalencia.

Getters and Setters

Method	Description
`getImpuesto(): int\|string`	Returns the tax type (lista L1).
`setImpuesto(int\|string $v): void`	Sets the tax type (lista L1).
`getClaveRegimen(): int\|string`	Returns the VAT regime key (lista L8A).
`setClaveRegimen(int\|string $v): void`	Sets the VAT regime key (lista L8A).
`getClaveRegimenIGIC(): int\|string`	Returns the IGIC regime key (lista L8B).
`setClaveRegimenIGIC(int\|string $v): void`	Sets the IGIC regime key (lista L8B).
`getCalificacionOperacion(): int\|string`	Returns the operation classification (lista L9).
`setCalificacionOperacion(int\|string $v): void`	Sets the operation classification (lista L9).
`getOperacionExenta(): int\|string`	Returns the exempt operation type (lista L10).
`setOperacionExenta(int\|string $v): void`	Sets the exempt operation type (lista L10).
`getTipoImpositivo(): float`	Returns the tax rate percentage.
`setTipoImpositivo(float $v): void`	Sets the tax rate percentage.
`getBaseImponibleOImporteNoSujeto(): float`	Returns the taxable base or non-subject amount.
`setBaseImponibleOImporteNoSujeto(float $v): void`	Sets the taxable base or non-subject amount.
`getBaseImponibleACoste(): float`	Returns the cost-based taxable base.
`setBaseImponibleACoste(float $v): void`	Sets the cost-based taxable base.
`getCuotaRepercutida(): float`	Returns the VAT amount charged.
`setCuotaRepercutida(float $v): void`	Sets the VAT amount charged.
`getTipoRecargoEquivalencia(): float`	Returns the equivalence surcharge rate.
`setTipoRecargoEquivalencia(float $v): void`	Sets the equivalence surcharge rate.
`getCuotaRecargoEquivalencia(): float`	Returns the equivalence surcharge amount.
`setCuotaRecargoEquivalencia(float $v): void`	Sets the equivalence surcharge amount.

getArrayData()

getArrayData(): array returns an associative array containing only non-zero fields, ready for embedding inside the Desglose key of the RegistroAlta payload. PHP property names differ from the API field names used in the payload:

PHP property	API field key
`impuesto`	`Impuesto`
`claveRegimen`	`ClaveRegimen`
`claveRegimenIGIC`	`ClaveRegimenIGIC`
`calificacionOperacion`	`CalificacionOperacion`
`operacionExenta`	`OperacionExenta`
`tipoImpositivo`	`TipoImpositivo`
`baseImponibleOImporteNoSujeto`	`BaseImponibleOImporteNoSujeto`
`baseImponibleACoste`	`BaseImponibleACoste`
`cuotaRepercutida`	`CuotaRepercutida`
`tipoRecargoEquivalencia`	`TipoRecargoEquivalencia`
`cuotaRecargoEquivalencia`	`CuotaRecargoEquivalencia`

$data = $desglose->getArrayData();
// Example output:
// [
//     'Impuesto'                      => 1,
//     'ClaveRegimen'                  => 1,
//     'TipoImpositivo'                => 21.0,
//     'BaseImponibleOImporteNoSujeto' => 1000.00,
//     'CuotaRepercutida'              => 210.00,
// ]

RegistroAlta::getArrayData() wraps the result in a single-element array under the key Desglose, matching the API’s expected structure.

empty()

Desglose::empty(): Desglose returns a Desglose with all integer fields set to 0 and all float fields set to 0.0. Because getArrayData() skips zero values, an empty Desglose produces no output in the API payload. Use it as a safe no-op placeholder in RegistroAlta when no tax breakdown is required.

$placeholder = Desglose::empty();

Client

Models

Desglose Model Reference: VAT and IGIC Tax Breakdown

Construction

Fields

Getters and Setters

getArrayData()

empty()

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Models

Documentation Index

​Construction

​Fields

​Getters and Setters

​getArrayData()

​empty()

Build docs developers (and LLMs) love

Construction

Fields

Getters and Setters

getArrayData()

empty()