# Collect taxes for recurring payments

Learn how to collect and report taxes for recurring payments.

To calculate tax for recurring payments, Stripe offers Stripe Tax and Tax Rates.

- **Stripe Tax**—a paid product that automatically calculates the tax on your transactions without the need to define the rates and rules. Fees only apply after you’ve added at least one location where you’re registered to calculate and remit tax. For more information, see [Stripe Tax](https://docs.stripe.com/tax.md).

- **Tax Rates**—a free feature that allows you to define any number of tax rates for *invoices* (Invoices are statements of amounts owed by a customer. They track the status of payments from draft through paid or otherwise finalized. Subscriptions automatically generate invoices, or you can manually create a one-off invoice), *subscriptions* (A Subscription represents the product details associated with the plan that your customer subscribes to. Allows you to charge the customer on a recurring basis), and one-time payments that use Checkout. Stripe won’t create or maintain any tax rates on your behalf. For more information, see [Tax Rates](https://docs.stripe.com/api/tax_rates.md) and [how to use them](https://docs.stripe.com/billing/taxes/tax-rates.md).

# Stripe Tax

> This is a Stripe Tax for when tax-calculation is stripe-tax. View the full page at https://docs.stripe.com/billing/taxes/collect-taxes?tax-calculation=stripe-tax.

Stripe Tax allows you to calculate the tax amount on your recurring payments when using Stripe Billing. Use your customer’s location details to preview the tax amount before creating a subscription and then create it with Stripe Tax enabled when your customer is ready to pay. Stripe Tax integrates with Stripe Billing and automatically handles tax calculation with your [pricing model](https://docs.stripe.com/products-prices/pricing-models.md), [prorations](https://docs.stripe.com/billing/subscriptions/prorations.md), [discounts](https://docs.stripe.com/billing/subscriptions/coupons.md), [trials](https://docs.stripe.com/billing/subscriptions/trials.md), and so on.

#### Customer v1
A diagram providing a high level overview of a Stripe Tax and Billing integration using Customer v1. (See full diagram at https://docs.stripe.com/billing/taxes/collect-taxes)
This guide assumes you’re setting up Stripe Tax and Billing for the first time. See how to [update existing subscriptions](https://docs.stripe.com/tax/subscriptions/update.md).

If you’re using Stripe Checkout to create new subscriptions, see how to [automatically collect tax on Checkout sessions](https://docs.stripe.com/tax/checkout.md), or watch the short video below: 
[Watch on YouTube](https://www.youtube.com/watch?v=3QBRs4IfDNo)
## Estimate taxes and total [Lado del servidor]

#### Before address collection

When a customer first enters your checkout flow, you might not have their address information yet. In this case, [create a preview invoice](https://docs.stripe.com/api/invoices/create_preview.md) and set [customer_details.tax.ip_address](https://docs.stripe.com/api/invoices/create_preview.md#create_create_preview-customer_details-tax-ip_address) to let Stripe locate them using their IP address.

> In most cases, Stripe can resolve an IP address to a physical area, but its precision varies and might not reflect your customer’s actual location. We don’t recommend relying on a customer’s IP address to determine their address beyond an initial estimate.

```curl
curl https://api.stripe.com/v1/invoices/create_preview \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "automatic_tax[enabled]"=true \
  -d "customer_details[tax][ip_address]"={{IP_ADDRESS}} \
  -d "subscription_details[items][0][price]"="{{PRICE_ID}}"
```

#### After address collection

When your customer fills in their address details, set [customer_details.address](https://docs.stripe.com/api/invoices/create_preview.md#create_create_preview-customer_details-address) also. Use [customer_details.shipping](https://docs.stripe.com/api/invoices/create_preview.md#create_create_preview-customer_details-shipping) if you’re collecting shipping addresses.

```curl
curl https://api.stripe.com/v1/invoices/create_preview \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "automatic_tax[enabled]"=true \
  -d "customer_details[address][line1]"={{LINE1}} \
  -d "customer_details[address][line2]"={{LINE2}} \
  -d "customer_details[address][city]"={{CITY}} \
  -d "customer_details[address][state]"={{STATE}} \
  -d "customer_details[address][postal_code]"={{POSTAL_CODE}} \
  -d "customer_details[address][country]"={{COUNTRY}} \
  -d "customer_details[tax][ip_address]"={{IP_ADDRESS}} \
  -d "subscription_details[items][0][price]"="{{PRICE_ID}}"
```

Check the [automatic_tax.status](https://docs.stripe.com/api/invoices/object.md#invoice_object-automatic_tax-status) of the invoice. If the status is `requires_location_inputs`, it means that the address details are invalid or insufficient. In this case, prompt your customer to re-enter their address details or provide accurate address details.

The invoice [total](https://docs.stripe.com/api/invoices/object.md#invoice_object-total) is how much your customer pays and [tax](https://docs.stripe.com/api/invoices/object.md#invoice_object-tax) is the sum of all tax amounts on the invoice. If you want a breakdown of taxes, see [total_tax_amounts](https://docs.stripe.com/api/invoices/object.md#invoice_object-total_tax_amounts). All amounts are in cents.

> #### Zero tax
> 
> If the `tax` is zero, make sure that you have a tax registration in your customer’s location. See how to [register for sales tax, VAT, and GST](https://docs.stripe.com/tax/registering.md) and learn more about [zero tax amounts and reverse charges](https://docs.stripe.com/tax/zero-tax.md).

## Collect customer information [Lado del cliente]

After you have an estimate of the taxes and the total, start collecting customer information including their shipping address (if applicable), billing address, and their payment details. Notice that when you use Stripe Tax, you collect payment details without an Intent. The first step is to [create an Elements object without an Intent](https://docs.stripe.com/js/elements_object/create_without_intent):

```javascript
const stripe = Stripe("<<YOUR_PUBLISHABLE_KEY>>");

const elements = stripe.elements({
  mode: 'subscription',
  currency: '{{CURRENCY}}',
  amount: {{TOTAL}}, // This is the invoice total.
});
```

Next, [create an Address Element](https://docs.stripe.com/js/elements_object/create_address_element) and [a Payment Element](https://docs.stripe.com/js/elements_object/create_payment_element) and [mount](https://docs.stripe.com/js/element/mount) both:

```javascript
const addressElement = elements.create('address', {
  mode: 'billing' // or 'shipping', if you are shipping goods
});
addressElement.mount('#address-element');

const paymentElementOptions = { layout: 'accordion'};
const paymentElement = elements.create('payment', paymentElementOptions);
paymentElement.mount('#payment-element');
```

Then you can listen to [change events](https://docs.stripe.com/js/element/events/on_change?type=paymentElement#element_on_change-event) on the Address Element. When the address changes, [re-estimate](https://docs.stripe.com/tax/subscriptions.md?estimate=after#estimate-taxes-total) the taxes and the total.

```javascript
addressElement.on('change', async function(event) {
  // Throttle your requests to avoid overloading your server or hitting
  // Stripe's rate limits.
  const { tax, total } = await updateEstimate(event.value.address);

  elements.update({ amount: total });
  // Update your page to display the new tax and total to the user...
});
```

> When your customer is entering their address, Address Element fires a `change` event for each keystroke. To avoid overloading your server and hitting Stripe’s [rate limits](https://docs.stripe.com/rate-limits.md), wait for some time after the last `change` event before re-estimating the taxes and the total.

## Handle submission [Lado del cliente]

When your customer submits the form, call [elements.submit()](https://docs.stripe.com/js/elements/submit) to validate the form fields and collect any data required for wallets. You must wait for this function’s promise to resolve before performing any other operations.

```javascript
document.querySelector("#form").addEventListener("submit", async function(event) {
  // We don't want to let default form submission happen here,
  // which would refresh the page.
  event.preventDefault();

  const { error: submitError } = await elements.submit();
  if (submitError) {
    // Handle error...
    return;
  }

  const { value: customerDetails } = await addressElement.getValue();

  // See the "Save customer details" section below to implement this
  // server-side.
  await saveCustomerDetails(customerDetails); // Makes a request to your server to save the customer details.

  // See the "Create subscription" section below to implement this server-side.
  const { clientSecret } = await createSubscription(); // latest_invoice.confirmation_secret.client_secret of the new subscription. // Makes a request to your server to create a subscription.

  const { error: confirmError } = await stripe.confirmPayment({
    elements,
    clientSecret,
    confirmParams: {
      return_url: {{RETURN_URL}}, // The URL Stripe redirects your customer to after they complete the payment.
    },
  });
  if (confirmError) {
    // Handle error...
    return;
  }

  // Upon a successful confirmation, your user will be redirected to the
  // return_url you provide before the Promise ever resolves.
});
```

## Save customer details [Lado del servidor]

#### Customer v1

[Update](https://docs.stripe.com/api/customers/update.md) your `Customer` object using the details you’ve collected from your customer, so that Stripe Tax can determine their precise location for accurate results.

> If your customer is in the United States, provide a full address if possible. We use the term “rooftop-accurate” to mean that we can attribute your customer’s location to a specific house or building. This provides greater accuracy, where two houses located side-by-side on the same street might be subject to different tax rates, because of complex jurisdiction boundaries.

If you haven’t already created a `Customer` object (for example, when your customer first signs up on your website), you can [create](https://docs.stripe.com/api/customers/create.md) one now.

#### Update customer

```curl
curl https://api.stripe.com/v1/customers/{{CUSTOMER_ID}} \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "address[line1]"={{LINE1}} \
  -d "address[line2]"={{LINE2}} \
  -d "address[city]"={{CITY}} \
  -d "address[state]"={{STATE}} \
  -d "address[postal_code]"={{POSTAL_CODE}} \
  -d "address[country]"={{COUNTRY}} \
  -d "tax[validate_location]"=immediately
```

> If your customer has other existing subscriptions with automatic tax enabled and you update their address information, the tax and total amounts on their future invoices might be different. This is because tax rates vary depending on customer location.

#### Create customer

```curl
curl https://api.stripe.com/v1/customers \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "address[line1]"={{LINE1}} \
  -d "address[line2]"={{LINE2}} \
  -d "address[city]"={{CITY}} \
  -d "address[state]"={{STATE}} \
  -d "address[postal_code]"={{POSTAL_CODE}} \
  -d "address[country]"={{COUNTRY}} \
  -d "tax[validate_location]"=immediately
```

Your customer must have a valid tax location in order to enable automatic tax on their subscription. Set [tax.validate_location](https://docs.stripe.com/api/customers/update.md#update_customer-tax-validate_location) to `immediately` to validate the customer’s tax location. If validation fails, Stripe fails your request with the [customer_tax_location_invalid](https://docs.stripe.com/error-codes.md#customer-tax-location-invalid) error code. Checking the [automatic_tax.status](https://docs.stripe.com/api/invoices/object.md#invoice_object-automatic_tax-status) of your preview invoices helps avoid this failure.

## Create subscription [Lado del servidor]

[Create](https://docs.stripe.com/api/subscriptions/create.md) a subscription with automatic tax enabled.

#### Customer v1

```curl
curl https://api.stripe.com/v1/subscriptions \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "automatic_tax[enabled]"=true \
  -d customer="{{CUSTOMER_ID}}" \
  -d "items[0][price]"="{{PRICE_ID}}" \
  -d "payment_settings[save_default_payment_method]"=on_subscription \
  -d "expand[0]"="latest_invoice.confirmation_secret"
```

The [latest_invoice.confirmation_secret.client_secret](https://docs.stripe.com/api/invoices/object.md#invoice_object-confirmation_secret-client_secrett) is the *client secret* (The client secret is a unique key returned from Stripe as part of a PaymentIntent. This key lets the client access important fields from the PaymentIntent (status, amount, currency) while hiding sensitive ones (metadata, customer)) of the *payment intent* (API object that represents your intent to collect payment from a customer, tracking charge attempts and payment state changes throughout the process) of the first (and the latest) invoice of the new subscription. You need to pass the client secret to your front end to be able to *confirm* (Confirming a PaymentIntent indicates that the customer intends to pay with the current or provided payment method. Upon confirmation, the PaymentIntent attempts to initiate a payment) the payment intent.

> Don’t store, log, or expose the client secret to anyone other than the customer. Make sure that you have TLS enabled on any page that includes the client secret.

If your customer has a default payment method, the first invoice of the subscription is paid automatically. You can confirm this using [latest_invoice.status](https://docs.stripe.com/api/invoices/object.md#invoice_object-status) of the subscription. If you want to use the new payment details you collected from your customer in your checkout flow, make sure that the first invoice isn’t paid automatically. Pass `default_incomplete` for the [payment_behavior](https://docs.stripe.com/api/subscriptions/create.md#create_subscription-payment_behavior) when you’re creating your subscription and confirm the payment intent using [stripe.confirmPayment()](https://docs.stripe.com/js/payment_intents/confirm_payment) as shown. See [Billing collection methods](https://docs.stripe.com/billing/collection-method.md) for more information.

## Optional: Actualiza los productos y precios

Stripe Tax utiliza la información almacenada en los *productos* (Products represent what your business sells—whether that's a good or a service) y los *precios* (Prices define how much and how often to charge for products. This includes how much the product costs, what currency to use, and the interval if the price is for subscriptions) para calcular los impuestos, como el *código fiscal* (A tax code is the category of your product for tax purposes) y el *comportamiento fiscal* (Tax behavior determines whether you want to include taxes in the price ("inclusive") or add them on top ("exclusive")). Si no especificas explícitamente estas configuraciones, Stripe Tax utilizará el código fiscal predeterminado seleccionado en la [Configuración de impuestos](https://dashboard.stripe.com/settings/tax).

Para obtener más información, consulta [Especificar códigos de impuestos de productos y comportamiento impuestos](https://docs.stripe.com/tax/products-prices-tax-codes-tax-behavior.md).

## Optional: Handle refunds [Lado del servidor]

When you create a refund for an Invoice payment, Stripe Tax automatically reduces your tax liability.

Alternatively, you can issue [Credit Notes](https://docs.stripe.com/api/credit_notes/object.md) to track tax liability decreases and provide records to your customers.

#### Refund invoice amount

To refund an amount associated with an invoice total, create a Credit Note and a Refund.

#### Credit Note with automatic Refund

Create a Credit Note and a [Refund](https://docs.stripe.com/api/refunds/object.md) together by calling [create Credit Note](https://docs.stripe.com/api/credit_notes/create.md) and providing a `refund_amount` value.

```curl
curl https://api.stripe.com/v1/credit_notes \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d invoice="{{INVOICE_ID}}" \
  -d refund_amount=1000
```

#### Credit Note with manual Refund

[Create a Refund](https://docs.stripe.com/api/refunds/create.md), then include its ID when you create a [Credit Note](https://docs.stripe.com/api/credit_notes/object.md). In this case, don’t include a `refund_amount` value.

```curl
curl https://api.stripe.com/v1/credit_notes \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d invoice="{{INVOICE_ID}}" \
  -d "refunds[0][refund]"="{{REFUND_ID}}" \
  -d "refunds[0][amount_refunded]"=1000
```

Stripe Tax automatically distributes the total refund amount between taxes and the net amount.

#### Refund invoice line item amount

If you want to refund an amount associated with an invoice line item, first calculate the [total](https://docs.stripe.com/api/credit_notes/object.md#credit_note_object-total) and [total_excluding_tax](https://docs.stripe.com/api/credit_notes/object.md#credit_note_object-total_excluding_tax) amounts by calling [preview Credit Note](https://docs.stripe.com/api/credit_notes/preview.md).

```curl
curl -G https://api.stripe.com/v1/credit_notes/preview \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d invoice="{{INVOICE_ID}}" \
  -d "lines[0][type]"=invoice_line_item \
  --data-urlencode "lines[0][invoice_line_item]"="{{line item id from invoice}}" \
  -d "lines[0][amount]"=1000
```

Then, create a [Credit Note](https://docs.stripe.com/api/credit_notes/object.md) and a [Refund](https://docs.stripe.com/api/refunds/object.md).

#### Credit Note with automatic Refund

Create a Credit Note and a [Refund](https://docs.stripe.com/api/refunds/object.md) together by calling [create Credit Note](https://docs.stripe.com/api/credit_notes/create.md) and providing a `refund_amount` value.

```curl
curl https://api.stripe.com/v1/credit_notes \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d invoice="{{INVOICE_ID}}" \
  -d refund_amount=1000 \
  -d "lines[0][type]"=invoice_line_item \
  -d "lines[0][invoice_line_item]"="{{line item id from invoice}}" \
  -d "lines[0][amount]"=1000
```

#### Credit Note with manual Refund

[Create a Refund](https://docs.stripe.com/api/refunds/create.md) using the `total` calculated by the Credit Note preview, then include its ID when you create a [Credit Note](https://docs.stripe.com/api/credit_notes/object.md). In this case, don’t include a `refund_amount` value.

```curl
curl https://api.stripe.com/v1/credit_notes \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d invoice="{{INVOICE_ID}}" \
  -d "refunds[0][refund]"="{{REFUND_ID}}" \
  -d "refunds[0][amount_refunded]"=1000 \
  -d "lines[0][type]"=invoice_line_item \
  -d "lines[0][invoice_line_item]"="{{line item id from invoice}}" \
  -d "lines[0][amount]"=1000
```

## Use webhooks 

We recommend listening to subscription events with *webhooks* (A webhook is a real-time push notification sent to your application as a JSON payload through HTTPS requests) because most subscription activity happens asynchronously.

When you start using Stripe Tax, make sure to listen to [invoice.finalization_failed](https://docs.stripe.com/api/events/types.md#event_types-invoice.finalization_failed) events. If the [automatic_tax.status](https://docs.stripe.com/api/invoices/object.md#invoice_object-automatic_tax-status) of the invoice is `requires_location_inputs`, it means that the address details of your customer are invalid or insufficient. In this case, Stripe can’t calculate the taxes, can’t finalize the invoice, and can’t collect the payment. Notify your customer to re-enter their address details or provide an accurate address.

See [Using webhooks with subscriptions](https://docs.stripe.com/billing/subscriptions/webhooks.md) to learn more.


# Tasas impositivas

> This is a Tasas impositivas for when tax-calculation is tax-rates. View the full page at https://docs.stripe.com/billing/taxes/collect-taxes?tax-calculation=tax-rates.

To collect taxes on a subscription, set [tax rates on the subscription](https://docs.stripe.com/billing/taxes/collect-taxes.md#static-configuration) or [set the tax rates on invoices as the subscription renews](https://docs.stripe.com/billing/taxes/collect-taxes.md#dynamic-configuration). Or, if you use Checkout, you can [specify tax rates in Checkout Sessions](https://docs.stripe.com/billing/taxes/collect-taxes.md#adding-tax-rates-to-checkout) to apply taxes to subscriptions.

## Set tax rates on a subscription  (Recomendado)

Por cada suscripción, se crea una factura en borrador que es editable durante aproximadamente una hora. Durante este tiempo, puedes corregir las tasas impositivas usando los pasos indicados a continuación.

You can apply taxes at the subscription level and the subscription item level and set up to [five tax rates](https://docs.stripe.com/billing/taxes/tax-rates.md#using-multiple-tax-rates) on each subscription item.

Cuando las facturas se generan para suscripciones, las tasas impositivas de la suscripción pasan a la factura. En el siguiente ejemplo, el primer ítem de suscripción tiene dos tasas impositivas del 3 % y el 5 %, que anulan la tasa impositiva del 1 % a nivel de la suscripción. El segundo ítem no tiene ninguna tasa impositiva establecida directamente, de modo que se aplica el 1 % de la tasa impositiva a nivel de la suscripción.

|  |
|  |
| Ítem de suscripción 1 | 3 % y 5 %                       | ➡️ | Ítem de factura 1 | 3 % y 5 %                       |
| Ítem de suscripción 2 | (no hay impuestos establecidos) | ➡️ | Ítem de factura 2 | (no hay impuestos establecidos) |
| Suscripción           | 1 %                             | ➡️ | Factura           | 1 %                             |

You can set tax rates when you create or update subscription items by passing the [tax rate IDs](https://docs.stripe.com/api/subscription_items/object.md#subscription_item_object-tax_rates-id). The example below updates an existing subscription item with two tax rates:

```curl
curl https://api.stripe.com/v1/subscription_items/si_F2yjdxUlCCOAtv \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "tax_rates[]"=txr_1F6kmAAJVYItwOKqV9IWehUH \
  -d "tax_rates[]"=txr_2J8lmBBGHJYyuUJqF6QJtkNM
```

You can set subscription level tax rates when you create or update subscriptions. Set the tax rates you want to apply by passing the [default tax rate IDs](https://docs.stripe.com/api/subscriptions/object.md#subscription_object-default_tax_rates). The example below updates an existing subscription with two tax rates:

```curl
curl https://api.stripe.com/v1/subscriptions/sub_BVxXIrxAAYb7Fb \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "default_tax_rates[]"=txr_1EO66sClCIKljWvs98IiVfHW \
  -d "default_tax_rates[]"=txr_1EEOvcClCIKljWvsqYb9U0MB
```

## Dynamically configure tax rates on each subscription service period 

If you add [extra invoice items](https://docs.stripe.com/billing/invoices/subscription.md#adding-upcoming-invoice-items), or sell in enough jurisdictions that tax rates change frequently, you can dynamically calculate and assign tax rates to the subscription’s invoice as it’s created.

When a subscription renews and creates an invoice, Stripe sends the `invoice.created` *webhook* (A webhook is a real-time push notification sent to your application as a JSON payload through HTTPS requests) event. Stripe [waits approximately one hour](https://docs.stripe.com/billing/subscriptions/webhooks.md#understand) before finalizing the invoice and attempting payment or sending an email. During that delay, the invoice is a [draft](https://docs.stripe.com/api/invoices/object.md#invoice_object-status) and can be edited. Follow the process to [assign tax rates](https://docs.stripe.com/invoicing/taxes/tax-rates.md) to that invoice.

If you have credit [prorations](https://docs.stripe.com/billing/subscriptions/prorations.md), use the `proration_details` parameter in the [(Invoice) Line Item](https://docs.stripe.com/api/invoice-line-item/object.md) object to reference to the original debit line items that the credit proration applies to. Use this reference to adjust the tax amounts correctly for credit prorations.

## Add tax rates to Checkout 

Puedes especificar [tasas impositivas](https://docs.stripe.com/billing/taxes/tax-rates.md) (impuesto sobre las ventas, IVA, GST, etc.) en las sesiones de Checkout para aplicar impuestos a las *suscripciones* (A Subscription represents the product details associated with the plan that your customer subscribes to. Allows you to charge the customer on a recurring basis).

- Usa tasas impositivas fijas si conoces la tasa impositiva exacta que debes cobrar al cliente antes de que inicie al proceso de finalización de compra (por ejemplo, si solo vendes a clientes del Reino Unido y siempre cobras un 20 % de IVA).
- Con la API *Prices* (Prices define how much and how often to charge for products. This includes how much the product costs, what currency to use, and the interval if the price is for subscriptions), puedes usar tasas impositivas dinámicas si necesitas más información del cliente (por ejemplo, su dirección de envío o de facturación) antes de determinar qué tasa cobrar. Si usas tasas impositivas dinámicas, creas tasas por región (por ejemplo, un 20 % de IVA para clientes en el Reino Unido un impuesto del 7.25 % sobre las ventas para clientes de California, en Estados Unidos) y Stripe intentará asignar una de esas tasas según la ubicación del cliente.

#### Tasas impositivas fijas

Configura [subscription_data.default_tax_rates](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-subscription_data-default_tax_rates) para aplicar una tasa impositiva predeterminada a una suscripción creada con Checkout.

#### curl

```bash
curl https://api.stripe.com/v1/checkout/sessions \
  -u <<YOUR_SECRET_KEY>>: \
  -d "payment_method_types[]"=card \
  -d "line_items[][price]"="{{PRICE_ID}}" \
  -d "line_items[][quantity]"=1 \-d "subscription_data[default_tax_rates][]"="{{TAX_RATE_ID}}" \
  -d mode=subscription \
  -d success_url="https://example.com/success" \
```

También puedes especificar [line_items.tax_rates](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-line_items-tax_rates) o [subscription_data.items.tax_rates](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-subscription_data-items-tax_rates) para aplicar tasas impositivas a planes o partidas de factura específicos.

#### curl

```bash
curl https://api.stripe.com/v1/checkout/sessions \
  -u <<YOUR_SECRET_KEY>>: \
  -d "payment_method_types[]"="card" \
  -d "line_items[][price]"="{{PRICE_ID}}" \
  -d "line_items[][quantity]"=1 \-d "line_items[][tax_rates][0]"="{{TAX_RATE_ID}}" \
  -d "mode"="subscription" \
  -d "success_url"="https://example.com/success" \
```

#### Tasas impositivas dinámicas

Especifica una matriz de [tasas impositivas](https://docs.stripe.com/api/tax_rates/object.md) en [line_items.dynamic_tax_rates](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-line_items-dynamic_tax_rates). Cada tasa impositiva debe incluir un `country` [admitido](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-line_items-dynamic_tax_rates) y, en el caso de EE.&nbsp;UU., un `state`.

Esta lista asocia las tasas impositivas con la [dirección de envío](https://docs.stripe.com/payments/collect-addresses.md), la dirección de facturación o el país del cliente. La dirección de envío tiene prioridad sobre la dirección de facturación para determinar la tasa impositiva que se debe cobrar.

Si no recopilas la dirección de envío o de facturación, se utiliza el país del cliente (y el código postal, cuando corresponda) para determinar la tasa impositiva. Si no has definido una tasa impositiva que coincida con el país o con la dirección de envío o de facturación del cliente, no se aplica ninguna tasa.

#### curl

```bash
curl https://api.stripe.com/v1/checkout/sessions \
  -u <<YOUR_SECRET_KEY>>: \
  -d "payment_method_types[]"="card" \
  -d "line_items[][price]"="{{PRICE_ID}}" \
  -d "line_items[][quantity]"=1 \-d "line_items[][dynamic_tax_rates][]"="{{FIRST_TAX_RATE_ID}}" \
  -d "line_items[][dynamic_tax_rates][]"="{{SECOND_TAX_RATE_ID}}" \
  -d "mode"="subscription" \
  -d "success_url"="https://example.com/success" \
```

> [subscription_data.default_tax_rates](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-subscription_data-default_tax_rates) y [line_items.tax_rates](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-line_items-tax_rates) no pueden combinarse con [line_items.dynamic_tax_rates](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-line_items-dynamic_tax_rates).

Puedes utilizar las exportaciones de datos de Stripe para completar los informes periódicos necesarios para la remesa de impuestos. Para obtener más información, visita [Declaración y remesa de impuestos](https://docs.stripe.com/billing/taxes/tax-rates.md#remittance).


## See also

- [Determining customer locations](https://docs.stripe.com/tax/customer-locations.md)
- [Customer tax IDs](https://docs.stripe.com/billing/customer/tax-ids.md)
- [Reporting and filing](https://docs.stripe.com/tax/reports.md)
- [Tax Rates](https://docs.stripe.com/billing/taxes/tax-rates.md)
- [Tax Rates on Invoices](https://docs.stripe.com/invoicing/taxes/tax-rates.md)