Spain Terminology

Note:

To access the Spain Localization SuiteApp documentation in Spanish of Spain (español de España), see Spain Localization.

The following table defines the terms used in NetSuite to support businesses in Spain.

Term	Definition
Agencia Tributaria/AEAT	The Spanish Tax Administration Agency
IAE	Spanish: Impuesto de Actividades Económicas English: Spanish Business Activities Tax
IVA	Spanish: Impuesto sobre el Valor Añadido English: Value Added Tax
NIF	Spanish: Número de Identificación Fiscal English: Spanish Tax Identification Number
SII	Spanish: Suministro Inmediato de Información English: Immediate Supply of Information
B2B	Refers to a business-to-business transaction – a type of transaction that takes place between two businesses. In reference to the reports provided by this SuiteApp, it means that both parties have a tax registration number. In Spain Localization SuiteApp, for a transaction to be considered B2B, the Customer/Vendor Tax Reg. Number field on the Tax Details subtab must be empty.
B2C	Refers to a business-to-consumer transaction – a type of transaction that takes place between a business and an individual as the end customer. In reference to the reports provided by this SuiteApp, it means that only one party has a tax registration number. In Spain Localization SuiteApp, for a transaction to be considered B2C, the Customer/Vendor Tax Reg. Number field on the Tax Details subtab must be filled.
DUA	DUA (Documento Único Administrativo) number is a reference number located in the DUA document provided by AEAT.

Term

Definition

Agencia Tributaria/AEAT

The Spanish Tax Administration Agency

IAE

Spanish: Impuesto de Actividades Económicas

English: Spanish Business Activities Tax

IVA

Spanish: Impuesto sobre el Valor Añadido

English: Value Added Tax

NIF

Spanish: Número de Identificación Fiscal

English: Spanish Tax Identification Number

SII

Spanish: Suministro Inmediato de Información

English: Immediate Supply of Information

B2B

Refers to a business-to-business transaction – a type of transaction that takes place between two businesses. In reference to the reports provided by this SuiteApp, it means that both parties have a tax registration number.

In Spain Localization SuiteApp, for a transaction to be considered B2B, the Customer/Vendor Tax Reg. Number field on the Tax Details subtab must be empty.

B2C

Refers to a business-to-consumer transaction – a type of transaction that takes place between a business and an individual as the end customer. In reference to the reports provided by this SuiteApp, it means that only one party has a tax registration number.

In Spain Localization SuiteApp, for a transaction to be considered B2C, the Customer/Vendor Tax Reg. Number field on the Tax Details subtab must be filled.

DUA

DUA (Documento Único Administrativo) number is a reference number located in the DUA document provided by AEAT.

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