# VF-1142

Source: https://xmlvalid.com/rules/VF-1142

> El campo CuotaRepercutida tiene un valor incorrecto para el valor de los campos BaseImponibleOimporteNoSujeto y TipoImpositivo suministrados (…, …).

- 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($kind = 'S1' and not(*:BaseImponibleACoste) and $checked and *:TipoImpositivo and *:CuotaRepercutida) or abs($quota - $base * $rate div 100) le 10`

In English: CuotaRepercutida is more than 10 euros away from the base (BaseImponibleOimporteNoSujeto) times the rate (TipoImpositivo).

## Why it fails

- The tax of several lines was added up into one breakdown line, or a line has the wrong rate.
- Not checked for corrective invoices by differences (TipoRectificativa I) or of type R2 and R3.

## How to fix it

- Give one DetalleDesglose per tax, regime and rate, with its own base and tax amount.

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