Spain VAT Calculator 2025 | IVA 21%, 10%, 4%, 0%

  • Adam
  • November 3, 2025

Free Spain VAT calculator (IVA). Calculate 21% standard, 10% & 4% reduced rates instantly. Add/remove tax with official Agencia Tributaria formulas. Updated 2025.

🇪🇸 Spain VAT Calculator

Calculate Impuesto sobre el Valor Añadido (IVA) - Updated 2025

Standard: 21% | Reduced: 10% & 4%
VAT Rate: 21%
Base Amount (Ex VAT): €0.00
VAT Amount (IVA): €0.00
Total Amount (Inc VAT): €0.00

How to Calculate Spain VAT (IVA)

Spain's Value Added Tax (VAT), known as "Impuesto sobre el Valor Añadido" (IVA) in Spanish, is a consumption tax applied to goods and services. Spain operates with a general VAT rate of 21%, with reduced rates of 10% and 4% (super-reduced) for specific categories. VAT is administered by the Spanish Tax Agency (Agencia Tributaria) and is harmonized with EU VAT rules. Spain joined the EU in 1986 and harmonized its VAT system accordingly.

2025 Update: Spain maintains three primary VAT rates: 21% standard, 10% reduced (hotels, restaurants, transport), and 4% super-reduced (food, books, medicines). The Spanish government is also considering new proposals for short-term rental properties and tourism accommodations.

Adding VAT to a Price

When you need to add VAT (IVA) to a VAT-exclusive price, use these formulas:

VAT Amount = Base Price × (VAT Rate ÷ 100)
Total Price (Inc VAT) = Base Price × (1 + VAT Rate ÷ 100)

Example for 21% standard rate: If the base price is €100 (excluding VAT):

VAT Amount = €100 × 0.21 = €21.00

Total Price = €100 + €21.00 = €121.00

Example for 10% reduced rate: If the base price is €100 (excluding VAT):

VAT Amount = €100 × 0.10 = €10.00

Total Price = €100 + €10.00 = €110.00

Example for 4% super-reduced rate: If the base price is €100 (excluding VAT):

VAT Amount = €100 × 0.04 = €4.00

Total Price = €100 + €4.00 = €104.00

Removing VAT from a Price

When you need to calculate the VAT-exclusive price from a VAT-inclusive price, use these formulas:

Base Price (Ex VAT) = Total Price ÷ (1 + VAT Rate ÷ 100)
VAT Amount = Total Price - Base Price

Example for 21% standard rate: If the total price is €121 (including VAT):

Base Price = €121 ÷ 1.21 = €100.00

VAT Amount = €121 - €100 = €21.00

Helpful Tip: VAT at 21% means that approximately 17.36% of the VAT-inclusive price is the actual VAT component (because 21÷121 ≈ 0.1736).

Understanding Spain's VAT System

What is IVA (VAT)?

Impuesto sobre el Valor Añadido (IVA) is Spain's value-added tax. It's a consumption tax collected at each stage of the supply chain, with the final burden falling on the consumer. Spain's VAT system is harmonized with EU VAT rules, having been adapted when Spain joined the EU in 1986. Businesses can claim input tax credits for VAT paid on business-related purchases, ensuring tax accumulation is avoided.

The Four Spanish VAT Rates

Standard Rate (21%): Applies to most goods and services including electronics, clothing, motor vehicles, alcohol, tobacco, and professional services.

Reduced Rate (10%): Applies to essential items and services including:

  • Hotel accommodation and tourist accommodations
  • Restaurant and catering services
  • Passenger transport (buses, trains, flights)
  • Water supplies and utilities (in some cases)
  • Cultural activities and entertainment admission
  • Medical equipment for disabled persons
  • Certain pharmaceutical products

Super-Reduced Rate (4%): Applies to essential basic necessities including:

  • Basic food items (bread, milk, eggs, meat, fish)
  • Fruits, vegetables, and agricultural products
  • Books and e-books on physical media
  • Newspapers and magazines (physical)
  • Certain pharmaceutical products
  • Feminine hygiene products
  • Medical devices for specific conditions

Zero Rate (0%): Applies to specific items including:

  • Certain gold coins
  • International passenger transport by air and sea
  • Supplies covered by exports

VAT Registration Requirements

Businesses in Spain must register for VAT if they exceed certain thresholds:

  • Annual turnover exceeds €300,000 - Mandatory registration for most businesses
  • Non-residents supplying services to Spain - Must register if making taxable supplies
  • Specific activities - Certain activities trigger registration regardless of turnover

Businesses below the threshold can voluntarily register for VAT to claim input tax credits on purchases.

VAT Filing and Compliance

VAT-registered businesses in Spain must file VAT returns (modelos 303/304) with the Tax Agency:

  • Monthly Returns: Most businesses file monthly
  • Quarterly Returns: Available for certain small businesses
  • Annual Consolidation: Year-end VAT reconciliation (modelo 390)

All VAT reporting must be done through the Spanish Tax Agency's online portal. Filing deadlines are strict, and failure to comply can result in penalties.

VAT-Exempt and Special Supplies

Important Distinction: Zero-rated supplies (0%) allow input tax credit claims, while exempt supplies do not, creating a real cost for exempt suppliers.

Exempt Supplies (No VAT, No Input Credit)

Some supplies are exempt from VAT, meaning businesses cannot claim input tax credits:

  • Financial Services: Banking, insurance, investment services, money lending
  • Healthcare Services: Medical and dental services, hospital care
  • Education: Education provided by approved educational establishments
  • Gambling and Betting: Lottery, gambling, betting services
  • Postal Services: Universal postal services
  • Certain Property Transactions: Sale of certain land and buildings
  • Social Services: Social welfare and child care services

Items Subject to 21% Standard Rate

The following are subject to standard 21% VAT:

  • Electronics and appliances
  • Clothing and footwear
  • Motor vehicles and parts
  • Alcohol and tobacco
  • Haircuts and beauty treatments
  • Professional services
  • Most entertainment services
  • Children's car seats
  • Pet food and supplies
  • Most books (unless physical media)

Items Subject to 10% Reduced Rate

The following are subject to 10% VAT:

  • Hotel accommodation (all types)
  • Restaurant and bar services
  • Catering services
  • Passenger transport (buses, trains)
  • Entry to cultural events (theatre, cinema)
  • Sports event admission
  • Water supply
  • Medical equipment for disabled persons
  • Pharmaceuticals (most)

Items Subject to 4% Super-Reduced Rate

The following are subject to 4% VAT:

  • Fresh and processed food items
  • Bread and bakery products
  • Milk and dairy products
  • Meat and fish
  • Books (printed)
  • E-books and digital publications
  • Newspapers and periodicals (printed)
  • Feminine hygiene products
  • Certain medical supplies

Spain VAT Quick Reference

Aspect Details
Standard VAT Rate 21% (IVA General)
Reduced VAT Rate 10% (IVA Reducida)
Super-Reduced VAT Rate 4% (IVA Superreducida)
Zero VAT Rate 0% (for specific items)
Local Name Impuesto sobre el Valor Añadido (IVA)
Registration Threshold €300,000 annual turnover
Administering Authority Spanish Tax Agency (Agencia Tributaria)
Filing Frequency Monthly or Quarterly
Tax Type Value Added Tax (VAT)
EU Harmonization Yes (since 1986 EU membership)

Frequently Asked Questions (FAQ)

What is IVA (VAT) in Spain?
IVA (Impuesto sobre el Valor Añadido) is Spain's value-added tax applied to goods and services. The standard rate is 21%, with reduced rates of 10% and 4% (super-reduced) for specific items. VAT is ultimately borne by the final consumer and is collected at each stage of the supply chain.
What is the standard VAT rate in Spain?
The standard VAT rate in Spain is 21%. This rate applies to most goods and services, including electronics, clothing, motor vehicles, alcohol, tobacco, and professional services. Lower rates of 10% and 4% apply to specific categories.
How do I calculate Spanish VAT?
To add VAT: multiply the base price by 1.21 (for 21%), 1.10 (for 10%), or 1.04 (for 4%). To remove VAT: divide the total price by 1.21, 1.10, or 1.04. For example, €100 with 21% VAT becomes €121; to reverse: €121 ÷ 1.21 = €100.
Who needs to register for VAT in Spain?
Businesses must register for VAT if their annual turnover exceeds €300,000. Non-residents supplying services to Spain and those engaging in specific activities must also register. Businesses below the threshold can voluntarily register to reclaim VAT on purchases.
What items are subject to the 4% super-reduced rate?
The 4% super-reduced rate applies to basic necessities including fresh and processed food, bread, milk, meat, fish, books (printed), e-books, newspapers, magazines, feminine hygiene products, and certain medical supplies.
What items are subject to the 10% reduced rate?
The 10% reduced rate applies to hotel accommodation, restaurant and catering services, passenger transport (buses, trains), cultural and sports event admission, water supplies, and medical equipment for disabled persons.
Are restaurant meals subject to VAT in Spain?
Yes, restaurant meals and catering services are subject to the reduced VAT rate of 10% in Spain. This includes both dine-in and takeout food services from restaurants. However, basic food purchased from supermarkets is typically subject to 4% VAT.
Can Spanish businesses claim VAT input credits?
Yes, registered VAT businesses in Spain can claim input tax credits for VAT paid on goods and services purchased for business use. This prevents tax accumulation through the supply chain. However, input credits cannot be claimed on exempt supplies or personal expenses.
How often must businesses file VAT returns in Spain?
Most Spanish businesses file VAT returns (modelo 303/304) monthly. Some eligible small businesses may file quarterly. All returns must be filed with the Spanish Tax Agency (Agencia Tributaria) through their online portal. Annual consolidation (modelo 390) is also required.
Are books and newspapers zero-rated or reduced-rated?
Physical books and newspapers are subject to the 4% super-reduced VAT rate in Spain. E-books and digital publications are generally subject to 4% VAT as well. Periodicals and magazines (excluding newspapers) may be subject to different rates depending on classification.

Official Spanish Government Sources & References

All VAT data is sourced from official Spanish government agencies and trusted financial authorities:

🏛️ Spanish Tax Agency (Agencia Tributaria) - Official Tax Authority 📊 Agencia Tributaria - VAT Tax Rates Official Guide 📝 Agencia Tributaria - VAT Registration and Obligations 💼 Spanish Ministry of Finance (Ministerio de Hacienda) 🔄 Agencia Tributaria - VAT Procedures and Declarations ✅ Agencia Tributaria - VAT Exemptions

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