This is a simple Spanish VAT calculator. It can also be used as a reverse VAT calculator to calculate VAT-inclusive and VAT-exclusive prices.
Select the standard (21%), reduced (10%) or super-reduced (4%) VAT rate, then enter any value you know:
- VAT value – price including VAT and price excluding VAT will be calculated
- price including VAT – VAT value and price excluding VAT will be calculated
- price excluding VAT – VAT value and price including VAT will be calculated
What is the VAT rate in Spain?
The standard VAT rate in Spain is 21%. A reduced rate of 10% and a super-reduced rate of 4% apply to certain goods and services.
The Reduced VAT rate applies to some foodstuffs, public transport, water supplies, some pharmaceutical products, admission to certain sports events, some medical equipment for disabled persons, some social housing, domestic waste collection, renovation and repair of private dwellings, agricultural supplies, hotel accommodation, restaurants, some social services.
The Super reduced VAT rate applies to some foodstuffs, pharmaceutical products, medical equipment for the disabled, books, newspapers and periodicals, social housing, social services.
VAT scope and exemptions in Spain
Spanish VAT does not apply in the Canary Islands, Ceuta or Melilla. The Canary Islands apply IGIC, while Ceuta and Melilla apply IPSI.
Certain activities are exempt from VAT, including specified financial and insurance services, some agency commissions, and medical and dental services.
Value-added tax in Spanish
In Spanish, value-added tax is called Impuesto sobre el Valor Añadido and abbreviated as IVA.
Spanish VAT history
| Effective date | Standard rate | Reduced rates | Increased rate |
|---|---|---|---|
| 1986, Jan 1 | 12% | 6% | 33% |
| 1992, Jan 1 | 13% | 6% | 28% |
| 1992, Aug 1 | 15% | 6% | 28% |
| 1993, Jan 1 | 15% | 3% | 6% | — |
| 1995, Jan 1 | 16% | 4% | 7% | — |
| 2010, Jul 1 | 18% | 4% | 8% | — |
| 2012, Sep 1 | 21% | 4% | 10% | — |
Data source: https://sede.agenciatributaria.gob.es/Sede/en_gb/iva/calculo-iva-repercutido-clientes/tipos-impositivos-iva.html