diff --git a/regimes/es/es.go b/regimes/es/es.go
index bc8b0288..118579af 100644
--- a/regimes/es/es.go
+++ b/regimes/es/es.go
@@ -79,7 +79,6 @@ func New() *tax.Regime {
 		IdentityTypeKeys: taxIdentityTypeDefinitions,
 		Extensions:       extensionKeys,
 		Categories:       taxCategories,
-		ItemKeys:         itemKeyDefinitions, // items.go
 		Validator:        Validate,
 		Calculator:       Calculate,
 		Scenarios: []*tax.ScenarioSet{
diff --git a/regimes/es/extensions.go b/regimes/es/extensions.go
index 2a297f49..cc2fdb38 100644
--- a/regimes/es/extensions.go
+++ b/regimes/es/extensions.go
@@ -22,15 +22,22 @@ var extensionKeys = []*tax.KeyDefinition{
 			{
 				Key: "goods",
 				Name: i18n.String{
-					i18n.ES: "Entrega de bienes",
 					i18n.EN: "Delivery of goods",
+					i18n.ES: "Entrega de bienes",
 				},
 			},
 			{
 				Key: "services",
 				Name: i18n.String{
-					i18n.ES: "Prestacion de servicios",
 					i18n.EN: "Provision of services",
+					i18n.ES: "Prestacion de servicios",
+				},
+			},
+			{
+				Key: "resale",
+				Name: i18n.String{
+					i18n.EN: "Resale of goods without modification by vendor in the simplified regime",
+					i18n.ES: "Reventa de bienes sin modificación por vendedor en regimen simplificado",
 				},
 			},
 		},
diff --git a/regimes/es/items.go b/regimes/es/items.go
deleted file mode 100644
index c2944551..00000000
--- a/regimes/es/items.go
+++ /dev/null
@@ -1,40 +0,0 @@
-package es
-
-import (
-	"github.com/invopop/gobl/cbc"
-	"github.com/invopop/gobl/i18n"
-	"github.com/invopop/gobl/tax"
-)
-
-// Item Keys which may be used by TicketBAI in the Basque Country.
-const (
-	ItemResale   cbc.Key = "resale"
-	ItemServices cbc.Key = "services"
-	ItemGoods    cbc.Key = "goods"
-)
-
-// Special item keys required by the TicketBAI system in the basque country
-// on a per-line basis.
-var itemKeyDefinitions = []*tax.KeyDefinition{
-	{
-		Key: ItemResale,
-		Name: i18n.String{
-			i18n.ES: "Reventa de bienes sin modificación por vendedor en regimen simplificado",
-			i18n.EN: "Resale of goods without modification by vendor in the simplified regime",
-		},
-	},
-	{
-		Key: ItemServices,
-		Name: i18n.String{
-			i18n.ES: "Prestacion de servicios",
-			i18n.EN: "Provision of services",
-		},
-	},
-	{
-		Key: ItemGoods,
-		Name: i18n.String{
-			i18n.ES: "Entrega de bienes",
-			i18n.EN: "Delivery of goods",
-		},
-	},
-}
diff --git a/tax/regime.go b/tax/regime.go
index 512ddb35..b093db49 100644
--- a/tax/regime.go
+++ b/tax/regime.go
@@ -65,10 +65,6 @@ type Regime struct {
 	// base payment means keys.
 	PaymentMeansKeys []*KeyDefinition `json:"payment_means,omitempty" jsonschema:"title=Payment Means"`
 
-	// ItemKeys specific for the regime that need to be added to `org.Item` data
-	// in line rows.
-	ItemKeys []*KeyDefinition `json:"item_keys,omitempty" jsonschema:"title=Item Keys"`
-
 	// InboxKeys specific to the regime that can be used to identify where a document
 	// should be forwarded to.
 	InboxKeys []*KeyDefinition `json:"inbox_keys,omitempty" jsonschema:"title=Inbox Keys"`
@@ -318,7 +314,6 @@ func (r *Regime) ValidateWithContext(ctx context.Context) error {
 		validation.Field(&r.Extensions),
 		validation.Field(&r.ChargeKeys),
 		validation.Field(&r.PaymentMeansKeys),
-		validation.Field(&r.ItemKeys),
 		validation.Field(&r.InboxKeys),
 		validation.Field(&r.Scenarios),
 		validation.Field(&r.Corrections),