[
  {
    "name": "IVA 21%",
    "code": "iva_21",
    "value": "2100",
    "scale": "2",
    "group": "IVA",
    "description": "IVA general. Tipo estándar nacional.",
    "aeat_code": "01"
  },
  {
    "name": "IVA 18%",
    "code": "iva_18",
    "value": "1800",
    "scale": "2",
    "group": "IVA",
    "description": "IVA general. Tipo estándar nacional hasta finales de 2011",
    "aeat_code": null
  },
  {
    "name": "IVA 16%",
    "code": "iva_16",
    "value": "1600",
    "scale": "2",
    "group": "IVA",
    "description": "IVA general. Tipo estándar nacional hasta finales de 2009.",
    "aeat_code": null
  },
  {
    "name": "IVA 10%",
    "code": "iva_10",
    "value": "1000",
    "scale": "2",
    "group": "IVA",
    "description": "IVA reducido para bienes y servicios específicos.",
    "aeat_code": "03"
  },
  {
    "name": "IVA 7,5%",
    "code": "iva_7_5",
    "value": "750",
    "scale": "2",
    "group": "IVA",
    "description": "Tipo especial de IVA.",
    "aeat_code": null
  },
  {
    "name": "IVA 5%",
    "code": "iva_5",
    "value": "500",
    "scale": "2",
    "group": "IVA",
    "description": "Tipo reducido especial.",
    "aeat_code": null
  },
  {
    "name": "IVA 4%",
    "code": "iva_4",
    "value": "400",
    "scale": "2",
    "group": "IVA",
    "description": "IVA superreducido para bienes de primera necesidad.",
    "aeat_code": "02"
  },
  {
    "name": "IVA 2%",
    "code": "iva_2",
    "value": "200",
    "scale": "2",
    "group": "IVA",
    "description": "Tipo especial de IVA.",
    "aeat_code": null
  },
  {
    "name": "IVA 0%",
    "code": "iva_0",
    "value": "0",
    "scale": "2",
    "group": "IVA",
    "description": "Operaciones sujetas pero tipo cero.",
    "aeat_code": "05"
  },
  {
    "name": "Exenta",
    "code": "iva_exenta",
    "value": "0",
    "scale": "2",
    "group": "IVA",
    "description": "Operación exenta de IVA.",
    "aeat_code": "04"
  },
  {
    "name": "No sujeto",
    "code": "iva_no_sujeto",
    "value": "0",
    "scale": "2",
    "group": "IVA",
    "description": "Operación no sujeta a IVA.",
    "aeat_code": "06"
  },
  {
    "name": "IVA Intracomunitario Bienes",
    "code": "iva_intracomunitario_bienes",
    "value": "0",
    "scale": "2",
    "group": "IVA",
    "description": "Entrega intracomunitaria de bienes, exenta de IVA.",
    "aeat_code": "E5"
  },
  {
    "name": "IVA Intracomunitario Servicio",
    "code": "iva_intracomunitario_servicio",
    "value": "0",
    "scale": "2",
    "group": "IVA",
    "description": "Prestación intracomunitaria de servicios, exenta.",
    "aeat_code": "E6"
  },
  {
    "name": "Exportación",
    "code": "iva_exportacion",
    "value": "0",
    "scale": "2",
    "group": "IVA",
    "description": "Exportaciones exentas de IVA.",
    "aeat_code": "E2"
  },
  {
    "name": "Inv. Suj. Pasivo",
    "code": "iva_inversion_sujeto_pasivo",
    "value": "0",
    "scale": "2",
    "group": "IVA",
    "description": "Inversión del sujeto pasivo.",
    "aeat_code": "09"
  },

  {
    "name": "Retenc. 35%",
    "code": "retencion_35",
    "value": "3500",
    "scale": "2",
    "group": "Retención",
    "description": "Retenc. profesional o fiscal tipo máximo.",
    "aeat_code": null
  },
  {
    "name": "Retenc. 19%",
    "code": "retencion_19",
    "value": "1900",
    "scale": "2",
    "group": "Retención",
    "description": "Retenc. IRPF general.",
    "aeat_code": "R1"
  },
  {
    "name": "Retenc. 15%",
    "code": "retencion_15",
    "value": "1500",
    "scale": "2",
    "group": "Retención",
    "description": "Retenc. para autónomos y profesionales.",
    "aeat_code": "R2"
  },
  {
    "name": "Retenc. 7%",
    "code": "retencion_7",
    "value": "700",
    "scale": "2",
    "group": "Retención",
    "description": "Retenc. para nuevos autónomos.",
    "aeat_code": null
  },
  {
    "name": "Retenc. 2%",
    "code": "retencion_2",
    "value": "200",
    "scale": "2",
    "group": "Retención",
    "description": "Retenc. sobre arrendamientos de inmuebles urbanos.",
    "aeat_code": "R3"
  },

  {
    "name": "Rec. 5,2%",
    "code": "rec_5_2",
    "value": "520",
    "scale": "2",
    "group": "Recargo de equivalencia",
    "description": "Recargo general para IVA 21%.",
    "aeat_code": "51"
  },
  {
    "name": "Rec. 1,75%",
    "code": "rec_1_75",
    "value": "175",
    "scale": "2",
    "group": "Recargo de equivalencia",
    "description": "Recargo para IVA 10%.",
    "aeat_code": "52"
  },
  {
    "name": "Rec. 1,4%",
    "code": "rec_1_4",
    "value": "140",
    "scale": "2",
    "group": "Recargo de equivalencia",
    "description": "Recargo para IVA 5%.",
    "aeat_code": null
  },
  {
    "name": "Rec. 1%",
    "code": "rec_1",
    "value": "100",
    "scale": "2",
    "group": "Recargo de equivalencia",
    "description": "Recargo especial.",
    "aeat_code": null
  },
  {
    "name": "Rec. 0,62%",
    "code": "rec_0_62",
    "value": "62",
    "scale": "2",
    "group": "Recargo de equivalencia",
    "description": "Recargo para IVA reducido especial.",
    "aeat_code": null
  },
  {
    "name": "Rec. 0,5%",
    "code": "rec_0_5",
    "value": "50",
    "scale": "2",
    "group": "Recargo de equivalencia",
    "description": "Recargo especial.",
    "aeat_code": null
  },
  {
    "name": "Rec. 0,26%",
    "code": "rec_0_26",
    "value": "26",
    "scale": "2",
    "group": "Recargo de equivalencia",
    "description": "Recargo mínimo.",
    "aeat_code": null
  },
  {
    "name": "Rec. 0%",
    "code": "rec_0",
    "value": "0",
    "scale": "2",
    "group": "Recargo de equivalencia",
    "description": "Sin recargo.",
    "aeat_code": null
  },

  {
    "name": "IGIC 7%",
    "code": "igic_7",
    "value": "700",
    "scale": "2",
    "group": "IGIC",
    "description": "Tipo general IGIC Canarias.",
    "aeat_code": "10"
  },
  {
    "name": "IGIC 3%",
    "code": "igic_3",
    "value": "300",
    "scale": "2",
    "group": "IGIC",
    "description": "Tipo reducido IGIC Canarias.",
    "aeat_code": "11"
  },
  {
    "name": "IGIC 0%",
    "code": "igic_0",
    "value": "0",
    "scale": "2",
    "group": "IGIC",
    "description": "Operación exenta IGIC.",
    "aeat_code": "12"
  },
  {
    "name": "IGIC 9,5%",
    "code": "igic_9_5",
    "value": "950",
    "scale": "2",
    "group": "IGIC",
    "description": "Tipo incrementado IGIC.",
    "aeat_code": "13"
  },
  {
    "name": "IGIC 13,5%",
    "code": "igic_13_5",
    "value": "1350",
    "scale": "2",
    "group": "IGIC",
    "description": "Tipo incrementado especial IGIC.",
    "aeat_code": "14"
  },
  {
    "name": "IGIC 20%",
    "code": "igic_20",
    "value": "2000",
    "scale": "2",
    "group": "IGIC",
    "description": "Tipo incrementado IGIC.",
    "aeat_code": "15"
  },
  {
    "name": "IGIC 1%",
    "code": "igic_1",
    "value": "100",
    "scale": "2",
    "group": "IGIC",
    "description": "Tipo reducido IGIC.",
    "aeat_code": "16"
  },
  {
    "name": "IGIC 2,75%",
    "code": "igic_2_75",
    "value": "275",
    "scale": "2",
    "group": "IGIC",
    "description": "Tipo especial IGIC.",
    "aeat_code": null
  },
  {
    "name": "IGIC Exento",
    "code": "igic_exento",
    "value": "0",
    "scale": "2",
    "group": "IGIC",
    "description": "Operación exenta de IGIC.",
    "aeat_code": "12"
  },

  {
    "name": "IPSI 10%",
    "code": "ipsi_10",
    "value": "1000",
    "scale": "2",
    "group": "IPSI",
    "description": "Tipo general IPSI Ceuta/Melilla.",
    "aeat_code": null
  },
  {
    "name": "IPSI 4%",
    "code": "ipsi_4",
    "value": "400",
    "scale": "2",
    "group": "IPSI",
    "description": "Tipo reducido IPSI.",
    "aeat_code": null
  },
  {
    "name": "IPSI 0,5%",
    "code": "ipsi_0_5",
    "value": "50",
    "scale": "2",
    "group": "IPSI",
    "description": "Tipo superreducido IPSI.",
    "aeat_code": null
  },
  {
    "name": "IPSI Exento",
    "code": "ipsi_exento",
    "value": "0",
    "scale": "2",
    "group": "IPSI",
    "description": "Operación exenta de IPSI.",
    "aeat_code": null
  }
]
