# VF-1286

Source: https://xmlvalid.com/rules/VF-1286

> Si el impuesto es IVA(01), IGIC(03) o vacio, si ClaveRegimen es 02 solo se podrá informar OperacionExenta.

- 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 = '02') or $kind = ''`

In English: With regime 02 (exports) for VAT or IGIC, the line must be exempt (OperacionExenta), without CalificacionOperacion.

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