# VF-1124

Source: https://xmlvalid.com/rules/VF-1124

> El valor del campo TipoImpositivo no está incluido en la lista de valores permitidos (…).

- Level: error
- Rule sets: VERI*FACTU checks of the AEAT Validaciones 1.2.2 (8 April 2026)
- Context: `/*:RegFactuSistemaFacturacion/*:RegistroFactura/*:RegistroAlta/*:Desglose/*:DetalleDesglose`
- Test: `not($vatS1 and *:TipoImpositivo) or $rate = (0, 2, 4, 5, 7.5, 10, 21)`

In English: The VAT rate (TipoImpositivo) of a taxed line (CalificacionOperacion S1) is not one of the allowed rates: 0, 2, 4, 5, 7.5, 10 and 21 per cent.

## Why it fails

- A rate of another tax (IGIC in the Canary Islands, IPSI in Ceuta and Melilla) on a line whose Impuesto is VAT (01) or left out.
- A rate written as a fraction (0.21) instead of a percentage (21).

## How to fix it

- Give the percentage; for IGIC or IPSI give Impuesto 03 or 02 on the line.

Validate a document against these rules: https://xmlvalid.com/validate