diff --git a/addons/l10n_es_edi_sii/models/account_edi_format.py b/addons/l10n_es_edi_sii/models/account_edi_format.py
index 54815554973..cea366d483c 100644
--- a/addons/l10n_es_edi_sii/models/account_edi_format.py
+++ b/addons/l10n_es_edi_sii/models/account_edi_format.py
@@ -286,11 +286,8 @@ class AccountEdiFormat(models.Model):
                         **partner_info,
                         'NombreRazon': com_partner.name[:120],
                     }
-
-                if not com_partner.country_id or com_partner.country_id.code in eu_country_codes:
-                    invoice_node['ClaveRegimenEspecialOTrascendencia'] = '01'
-                else:
-                    invoice_node['ClaveRegimenEspecialOTrascendencia'] = '02'
+                export_exempts = invoice.invoice_line_ids.tax_ids.filtered(lambda t: t.l10n_es_exempt_reason == 'E2')
+                invoice_node['ClaveRegimenEspecialOTrascendencia'] = '02' if export_exempts else '01'
             else:
                 info['IDFactura']['IDEmisorFactura'] = partner_info
                 info['IDFactura']['NumSerieFacturaEmisor'] = invoice.ref[:60]
diff --git a/addons/l10n_es_edi_sii/tests/test_edi_xml.py b/addons/l10n_es_edi_sii/tests/test_edi_xml.py
index cbaae0b6b7a..1132a3bcf4f 100644
--- a/addons/l10n_es_edi_sii/tests/test_edi_xml.py
+++ b/addons/l10n_es_edi_sii/tests/test_edi_xml.py
@@ -446,7 +446,7 @@ class TestEdiXmls(TestEsEdiCommon):
                 'PeriodoLiquidacion': {'Ejercicio': '2019', 'Periodo': '01'},
                 'FacturaExpedida': {
                     'TipoFactura': 'F1',
-                    'ClaveRegimenEspecialOTrascendencia': '01',
+                    'ClaveRegimenEspecialOTrascendencia': '02',
                     'DescripcionOperacion': 'manual',
                     'TipoDesglose': {
                         'DesgloseTipoOperacion': {