# VF-1163

Source: https://xmlvalid.com/rules/VF-1163

> Si el TipoImpositivo es 10%, sólo se admite TipoRecargoEquivalencia 1,4.

- 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 = 10) or $surcharge = 1.4`

In English: With a VAT rate of 10 %, the equivalence surcharge may only be 1.4 %.

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