Impuesto General Indirecto Canario — the general indirect tax of the Canary Islands. It replaces VAT (IVA) inside the Canary Islands and uses VAT category code L in EN 16931.

Which IGIC rates does the Canary Islands use?

Zero rate (0%), reduced (3%), general (7%), increased (9.5%) and special (15%). Some services are exempt. BR-AF-01 only requires the breakdown exists — BR-AF-05 checks the rate value.

Can BR-AF-01 be auto-fixed?

Yes. When line-level IGIC items exist, Invoice Navigator generates the missing L TaxSubtotal from the line detail with 0.90 confidence.

Do mainland Spanish invoices need this?

No. Mainland Spain uses IVA (category S). BR-AF-01 only applies when at least one item is classified L (IGIC).

How is BR-AF-01 different from BR-AF-02, 03, 04?

BR-AF-01 requires a matching breakdown entry. BR-AF-02/03/04 additionally require the seller VAT identifier when IGIC appears on a line, a document allowance, or a document charge respectively.

Error codes · EN 16931 · ES

BR-AF-01Partly

IGIC invoice must have a matching VAT breakdown entry

This is the rejection, word for word: „[BR-AF-01] When an invoice contains a line, document-level allowance, or document-level charge with VAT category code (BT-151, BT-95, or BT-102) equal to 'L' (IGIC — Impuesto General Indirecto Canario), the VAT breakdown (BG-23) must include at least one entry with VAT category code (BT-118) equal to 'L'.“

Schematron rule BR-AF-01: if any of cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID, cac:AllowanceCharge/cac:TaxCategory/cbc:ID or their document-level equivalents equals 'L', then cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID must include at least one 'L' entry. The IGIC category applies to invoices issued in the Canary Islands under the Spanish special tax regime.

What to have readyThe correct figures from your bookkeeping; we show you which field is affected.

What we doAdd a TaxSubtotal block with TaxCategory ID = 'L' summarising the IGIC-taxed portion of the invoice. Invoice Navigator generates the missing breakdown from the line-level detail automatically.

Choose the rejected invoiceor drop it here

XRechnung XML or ZUGFeRD PDF. Checking is free · corrected file €1.90 · the first every 30 days is free · no sign-up.

If you enter it yourself in your invoicing software

Before

<cac:InvoiceLine>
  <cac:Item>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>L</cbc:ID>
      <cbc:Percent>7</cbc:Percent>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>
<cac:TaxTotal>
  <!-- Only 'S' subtotals present, no 'L' block -->
</cac:TaxTotal>

After

<cac:TaxTotal>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="EUR">70.00</cbc:TaxAmount>
    <cac:TaxCategory>
      <cbc:ID>L</cbc:ID>
      <cbc:Percent>7</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>

What the finding looks likeExample

FindingNeeds your check · BR-AF-01

From youThe correct figures

ThenChecked again

ProofSHA-256 and /verify link after the check

Often appears together with

BR-AF-02When invoice lines use the IGIC VAT category, the seller must have a proper...BR-AF-03When document level allowances use the IGIC VAT category, the seller must...BR-AF-04When document level charges use the IGIC VAT category, the seller must have...BR-AF-05When an invoice line uses the IGIC VAT category, the VAT rate must be 0% or...BR-AG-01IPSI VAT breakdown required when IPSI used on lines BR-S-08Standard rated VAT amount doesn't add up