# VF-1162

Source: https://xmlvalid.com/rules/VF-1162

> Si el TipoImpositivo es 21%, sólo se admite TipoRecargoEquivalencia 5,2 ó 1,75.

- 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 *:TipoRecargoEquivalencia and $rate = 21) or $surcharge = (5.2, 1.75)`

In English: With a VAT rate of 21 %, the equivalence surcharge may only be 5.2 or 1.75 %.

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