# VF-1289

Source: https://xmlvalid.com/rules/VF-1289

> Si Impuesto es IVA(01) o vacio y si el campo OperacionExenta es igual a 'E5' sólo deberá existir la agrupación IDOtro en el bloque Destinatario.

- 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($vat and $exempt = 'E5') or not($recipients/*:NIF)`

In English: With the VAT exemption E5 (intra-EU supplies), recipients may only be identified by IDOtro, not by a Spanish NIF.

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