BreakdownDetails — tax breakdown per invoice line group

BreakdownDetails (josemmo\Verifactu\Models\Records\BreakdownDetails) represents one row in the Desglose (tax breakdown) section of a RegistrationRecord. Each invoice can carry multiple BreakdownDetails instances — one for each combination of tax type, regime, and operation classification that applies. The class enforces strict cross-field validation rules that mirror the AEAT schema requirements.

Properties

taxType

TaxType

required

The indirect tax that applies to this breakdown entry.

Must not be blank
Corresponds to XML field Impuesto

Enum case	Raw value	Description
`TaxType::IVA`	`01`	Impuesto sobre el Valor Añadido
`TaxType::IPSI`	`02`	Impuesto sobre la Producción, los Servicios y la Importación (Ceuta & Melilla)
`TaxType::IGIC`	`03`	Impuesto General Indirecto Canario
`TaxType::Other`	`05`	Other indirect tax

regimeType

RegimeType

required

The special regime key or additional tax significance code.

Must not be blank
Corresponds to XML field ClaveRegimen

Show All RegimeType values

Case	Value	Description
`C01`	`01`	Operación de régimen general
`C02`	`02`	Exportación
`C03`	`03`	Used goods, art, antiques, collectibles
`C04`	`04`	Investment gold
`C05`	`05`	Travel agencies
`C06`	`06`	VAT group (advanced level)
`C07`	`07`	Cash accounting scheme
`C08`	`08`	IPSI / IGIC operations
`C09`	`09`	Travel agency intermediary services (D.A 4ª RD1619/2012)
`C10`	`10`	Collection of professional fees on behalf of members
`C11`	`11`	Business premises lease operations
`C14`	`14`	VAT pending accrual — public administration works certificates
`C15`	`15`	VAT pending accrual — successive tract operations
`C17`	`17`	OSS / IOSS regime (Chapter XI, Title IX)
`C18`	`18`	Recargo de equivalencia
`C19`	`19`	REAGYP (agriculture, livestock, fishing)
`C20`	`20`	Régimen simplificado

operationType

OperationType

required

Classification of the operation: whether it is subject to tax, non-subject, or exempt.

Must not be blank
Corresponds to XML field CalificacionOperacion (for subject/non-subject) or OperacionExenta (for exempt)

Enum case	Raw value	Category	Description
`Subject`	`S1`	Subject	Subject and not exempt — no passive subject
`PassiveSubject`	`S2`	Subject	Subject and not exempt — with passive subject
`NonSubject`	`N1`	Non-subject	Not subject — Articles 7, 14, and others
`NonSubjectByLocation`	`N2`	Non-subject	Not subject by location rules
`ExemptByArticle20`	`E1`	Exempt	Exempt under Article 20
`ExemptByArticle21`	`E2`	Exempt	Exempt under Article 21
`ExemptByArticle22`	`E3`	Exempt	Exempt under Article 22
`ExemptByArticles23And24`	`E4`	Exempt	Exempt under Articles 23 and 24
`ExemptByArticle25`	`E5`	Exempt	Exempt under Article 25
`ExemptByOther`	`E6`	Exempt	Exempt — other reason

baseAmount

string

required

The taxable base or non-subject amount as a formatted decimal string.

Must not be blank
Matches regex /^-?\d{1,12}\.\d{2}$/ — up to 12 integer digits and exactly 2 decimal places; negative values are allowed
Corresponds to XML field BaseImponibleOimporteNoSujeto

taxRate

string | null

default:"null"

The tax rate percentage applied to baseAmount.

Matches regex /^\d{1,3}\.\d{2}$/ — positive only, up to 3 integer digits and exactly 2 decimal places
Required when operationType is Subject or PassiveSubject
Forbidden for all other operation types
Corresponds to XML field TipoImpositivo

taxAmount

string | null

default:"null"

The tax amount resulting from applying taxRate to baseAmount.

Matches regex /^-?\d{1,12}\.\d{2}$/
Required when operationType is Subject or PassiveSubject
Forbidden for all other operation types
Corresponds to XML field CuotaRepercutida

surchargeRate

string | null

default:"null"

The equivalence surcharge (recargo de equivalencia) rate percentage.

Matches regex /^\d{1,3}\.\d{2}$/
Required when regimeType is RegimeType::C18 and operationType is subject
Forbidden for any other regime type or non-subject/exempt operations
Corresponds to XML field TipoRecargoEquivalencia

surchargeAmount

string | null

default:"null"

The equivalence surcharge amount resulting from applying surchargeRate to baseAmount.

Matches regex /^-?\d{1,12}\.\d{2}$/
Required when regimeType is RegimeType::C18 and operationType is subject
Forbidden for any other regime type or non-subject/exempt operations
Corresponds to XML field CuotaRecargoEquivalencia

Validation rules

validate() (inherited from josemmo\Verifactu\Models\Model) runs both per-property and cross-field checks.

Show Subject operation rules

When operationType is Subject (S1) or PassiveSubject (S2):

taxRate and taxAmount are mandatory.
surchargeRate and surchargeAmount are mandatory when regimeType is C18; they are forbidden for all other regime types.

Show Non-subject and exempt operation rules

When operationType is any of N1, N2, E1–E6:

taxRate, taxAmount, surchargeRate, and surchargeAmount must all be null (setting any of them raises a violation).

Show Amount cross-validation (±0.02 tolerance)

When both baseAmount and taxRate/taxAmount are set, the validator checks that:

abs(taxAmount - (baseAmount × taxRate / 100)) ≤ 0.02

The same tolerance check is applied to surchargeRate / surchargeAmount. This mirrors the rounding tolerance accepted by AEAT and prevents mismatched values from reaching the endpoint.

Methods

fromXml()

public static function fromXml(UXML $xml): self

Imports a BreakdownDetails from a <sum1:DetalleDesglose> XML element. Throws josemmo\Verifactu\Exceptions\ImportException on missing or invalid fields.

export()

public function export(UXML $xml): void

Serialises the breakdown into a new <sum1:DetalleDesglose> child element appended to $xml. Called internally by RegistrationRecord.

validate()

Inherited from josemmo\Verifactu\Models\Model. Runs all property and cross-field constraints and throws josemmo\Verifactu\Exceptions\ValidationException on any violation.

Code examples

use josemmo\Verifactu\Models\Records\BreakdownDetails;
use josemmo\Verifactu\Models\Records\TaxType;
use josemmo\Verifactu\Models\Records\RegimeType;
use josemmo\Verifactu\Models\Records\OperationType;

// --- Subject operation (standard 21% VAT) ---
$subject = new BreakdownDetails();
$subject->taxType       = TaxType::IVA;
$subject->regimeType    = RegimeType::C01;
$subject->operationType = OperationType::Subject;
$subject->baseAmount    = '1000.00';
$subject->taxRate       = '21.00';
$subject->taxAmount     = '210.00';  // must be within ±0.02 of 1000 × 21 / 100
$subject->validate();


// --- Subject operation with equivalence surcharge (C18 regime) ---
$surcharge = new BreakdownDetails();
$surcharge->taxType        = TaxType::IVA;
$surcharge->regimeType     = RegimeType::C18;
$surcharge->operationType  = OperationType::Subject;
$surcharge->baseAmount     = '500.00';
$surcharge->taxRate        = '21.00';
$surcharge->taxAmount      = '105.00';
$surcharge->surchargeRate   = '5.20';
$surcharge->surchargeAmount = '26.00';  // must be within ±0.02 of 500 × 5.20 / 100
$surcharge->validate();


// --- Non-subject operation ---
$nonSubject = new BreakdownDetails();
$nonSubject->taxType       = TaxType::IVA;
$nonSubject->regimeType    = RegimeType::C01;
$nonSubject->operationType = OperationType::NonSubject;  // N1
$nonSubject->baseAmount    = '250.00';
// taxRate, taxAmount, surchargeRate, surchargeAmount must all be null
$nonSubject->validate();


// --- Exempt operation ---
$exempt = new BreakdownDetails();
$exempt->taxType       = TaxType::IVA;
$exempt->regimeType    = RegimeType::C01;
$exempt->operationType = OperationType::ExemptByArticle20;  // E1
$exempt->baseAmount    = '300.00';
// taxRate, taxAmount, surchargeRate, surchargeAmount must all be null
$exempt->validate();

Services

Models

Records

Enumerations

Responses & Exceptions

BreakdownDetails — tax breakdown per invoice line group

Properties

Validation rules

Methods

fromXml()

export()

validate()

Code examples

Build docs developers (and LLMs) love

Services

Models

Records

Enumerations

Responses & Exceptions

Documentation Index

​Properties

​Validation rules

​Methods

​fromXml()

​export()

​validate()

​Code examples

Build docs developers (and LLMs) love

Properties

Validation rules

Methods

fromXml()

export()

validate()

Code examples