# VF-1199

Source: https://xmlvalid.com/rules/VF-1199

> Si Impuesto es '01' (IVA), '03' (IGIC) o no se cumplimenta y ClaveRegimen es 01 no pueden marcarse la OperacionExenta E2, E3.

- 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($vatlike and $key = '01') or not($exempt = ('E2', 'E3'))`

In English: With regime 01 for VAT or IGIC, the exemption may not be E2 or E3 (exports and similar), which go with regime 02.

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