- SAP Managed Tags
As mentioned in the publication SII tip for Spain #5: SII Adjustments for Canary Islands October 2025, the Canary Islands Tax Agency published the Order of July 10, 2025 modifying Order of 11 October 2018 containing a set of changes in the Canary Islands SII format. In the Annex of this Order, the technical specifications are detailed. In that publication, the new regimes and the AIEM adjustment were mentioned.
In that earlier post, we covered the new regimes and the AIEM adjustment.
In this second part, we focus on two additional changes introduced by the Tax Agency:
Key Enhancements for SAP Customers
- Capital Goods Identification
SAP customers operating in the Canary Islands can now identify incoming invoices related to capital goods (Bienes de inversión). - Adjustment Document Type “AJ”
For Travel Agencies (REAV) and Used Goods Schema (REBU), it is now possible to record adjustments using a new document type: AJ.
Capital Goods
Similar to SII-Spain, it is possible to mark certain tax codes as "Capital Goods" relevant.
Configuration path: SAP Customizing Implementation Guide -> Cross-Application Components -> General Application Functions -> eDocument -> Country/Region-Specific Settings -> Spain -> Settings for Electronic IGIC Register Books With SII -> Assign Additional Attributes to Input Tax Codes for IGIC (SSCUI 107267)
In this customizing activity, you can select "Capital Goods" in the "Attributes" column.
When a tax code is marked as Capital Goods, invoices using this tax code will populate the XML tag:
<BienInversion>S</BienInversion>
Adjustment documents (REBU and REAV)
The special VAT schemas REBU (used goods) or REAV (travel agencies) calculate IGIC and tax base amounts based on estimated profit margins for the invoicing period. At year-end, margins are recalculated, which may require adjustments.
(*) This calculation is not part of the SAP standard.
Once the new margin is calculated, adjustments to IGIC and tax base amounts (positive or negative) can be reported to the Tax Agency using the new document type “AJ”.
Configuration Path: SAP Customizing Implementation Guide -> Cross-Application Components -> General Application Functions -> eDocument -> Country/Region-Specific Settings -> Spain -> Settings for Electronic IGIC Register Books With SII -> Assign SII Attributes to Document Types for IGIC (SSCUI 102992). Mark the relevant accounting document type as "AJ".
The IGIC adjustment will be reported as follows:
Validation Rules:
- Fields not reported in the XML message:
- <FechaOperacion> (Tax fulfillment)
- Block <Contraparte> (receiver)
- Mandatory fields:
- <TipoImpositivo>
- <BaseImponible>
- <CuotaRepercutida>
- Fixed fields:
- <TipoFactura> is "AJ"
- <ClaveRegimenEspecialOTrascendencia> must be either “03” (REBU) or “05” (REAV)
- <TipoDesglose> must contain only <DesgloseFactura>
- <TipoNoExenta> = “S1”
Disclaimer
This blog post is intended for informational purposes only and reflects a simplified configuration approach based on current legal and system understanding. It does not constitute legal or implementation advice. SAP system behavior may vary depending on version, scope, and customer-specific settings. For full compliance and implementation support, please consult your SAP implementation partner or legal advisor.
Related links
In case of additional questions, you can refer to the official SAP documentation:
- Electronic Tax Register Books with SII in S/4HANA Public Cloud
- Electronic Tax Register Books with SII in S/4HANA Private Cloud
- Electronic Tax Register Books with SII in ERP
Other SII tips and community discussions:
- Spain – SAP Document and Reporting Compliance → Related Links → Community Section
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