# VF-1168

Source: https://xmlvalid.com/rules/VF-1168

> Si el TipoImpositivo es 5% sólo se admite TipoRecargoEquivalencia 0,62 si Fecha Operacion (Fecha Expedicion Factura si no se informa FechaOperacion) es mayor o igual que el 1 de enero de 2023 y el 30 de septiembre de 2024.

- 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 $rate = 5) or empty($date) or $date lt xs:date('2023-01-01') or $date gt xs:date('2024-09-30') or $surcharge = 0.62`

In English: With a VAT rate of 5 % between 1 January 2023 and 30 September 2024 (date of the operation, or of the invoice), the equivalence surcharge may only be 0.62 %.

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