VAT, corrections, and VeriFactu

Long-term residential lets and short-term holiday lets without hotel-type services are VAT-exempt under article 20.Uno.23 — the invoice shows no VAT and prints the exemption reference. Short-term lets with hotel-type services (reception, cleaning during the stay, linen change, meals) carry 10% VAT. Non-residential or commercial use carries 21%. "Not subject" (article 7) is available for amounts outside the scope of VAT.

Set the usual treatment on the billing profile; override it per invoice when a specific booking differs. If you invoice a business for a commercial lease, set the IRPF withholding percentage on the profile and it appears as a deduction on the invoice.

An issued invoice is never edited. To fix a mistake, use Correct: Keyio creates a corrective-invoice draft (its own R-series) with the original lines mirrored as negatives and a link back to the original. Review it, adjust the lines if needed, and issue it like any invoice. To void an invoice without a replacement, use Cancel and give a reason — the invoice is marked cancelled and its number is retired.

Every invoice Keyio issues is already recorded with a chained SHA-256 fingerprint (huella) per issuer and an archived registro-de-alta XML, so the record structure matches the VeriFactu regime (Royal Decree 1007/2023). Automatic submission to the AEAT — which also needs an electronic certificate for each issuing NIF — is a later step and is not active yet. Until it is, invoices are fully valid on paper; you or your gestoría file them the usual way.