Odoo for Spain: SII, IVA & Spanish Localization Guide

Spanish Tax in Odoo

Spain requires SII (Suministro Inmediato de Información) — real-time invoice reporting to AEAT (Agencia Estatal de Administración Tributaria) within 4 days. Odoo Enterprise includes Spanish localization with SII integration.

IVA (VAT) Rates

SII (Real-Time Reporting)

# SII requirements (mandatory for companies > €6M turnover):
# - Report issued invoices to AEAT within 4 calendar days
# - Report received invoices within 4 calendar days
# - Real-time XML submission via AEAT web service

# Odoo SII module:
# Each invoice → auto-generates SII XML → sends to AEAT
# Status tracked per invoice: sent, accepted, rejected
# Retry mechanism for failed submissions
# Book registers: Libro de Facturas Emitidas/Recibidas

AEAT Tax Models

# Quarterly/Annual tax declarations:
# Modelo 303: Quarterly IVA return
# Modelo 390: Annual IVA summary
# Modelo 347: Annual third-party transactions > €3,005.06
# Modelo 349: Intra-community operations
# Modelo 115: IRPF withholding on rent
# Modelo 111: IRPF withholding on professionals
# Modelo 190: Annual IRPF summary

# Odoo generates data for these models
# Community modules: l10n_es_aeat_mod303, mod347, mod349, etc.

IRPF (Income Tax Withholding)

# Businesses must withhold IRPF on:
# - Professional services: 15% (7% for new professionals)
# - Rent payments: 19%
# - Employee salary: variable bracket

# In Odoo:
# Create IRPF retention taxes
# Apply via fiscal positions per vendor type
# Track and report withheld amounts

Plan General Contable

# Spanish chart of accounts (PGC 2008):
# Group 1: Financiación básica
# Group 2: Inmovilizado
# Group 3: Existencias
# Group 4: Acreedores y deudores
# Group 5: Cuentas financieras
# Group 6: Compras y gastos
# Group 7: Ventas e ingresos

# Odoo installs PGC with correct account mapping

Canary Islands (IGIC)

# Canary Islands have IGIC instead of IVA:
# 7% general, 3% reduced, 0% zero-rated
# Separate fiscal position for Canary Islands customers
# Different tax reporting (Modelo 420 instead of 303)

DeployMonkey for Spain

Deploy Odoo for your Spanish business on DeployMonkey. The AI agent configures IVA, SII real-time reporting, AEAT models, and PGC chart of accounts.