Spain VAT Calculator (IVA) 2026 - Calculate Spanish Value Added Tax
Calculate Spain VAT (IVA - Impuesto sobre el Valor Añadido) instantly and accurately. This comprehensive Spanish VAT calculator helps businesses, freelancers, and consumers calculate VAT amounts using the 2026 official rates: 21% standard, 10% reduced, 4% super-reduced, and 0% zero-rated. Perfect for invoicing, price calculations, and VAT compliance with the Agencia Tributaria regulations.
Spain VAT Calculator (IVA)
VAT Calculation Results
Understanding VAT in Spain (IVA)
VAT (Value Added Tax), known as IVA (Impuesto sobre el Valor Añadido) in Spain, is a consumption tax levied on the sale of goods and services. Spain introduced VAT in 1986 upon joining the European Union, replacing the previous cascading turnover tax system. The tax is collected at each stage of production and distribution, with the final consumer bearing the ultimate tax burden.
How VAT Works in Spain
Spanish VAT operates under the EU VAT Directive framework, ensuring harmonization across member states while allowing flexibility for national rates. Businesses registered for VAT charge tax on their sales (output VAT) and can reclaim tax paid on business purchases (input VAT). The difference is remitted to the Agencia Tributaria, Spain's tax authority.
2026 Spain VAT Rates & Categories
Spain applies four different VAT rates in 2026, each applicable to specific categories of goods and services. The rate depends on the nature and classification of the product or service being supplied.
| VAT Rate | Spanish Name | Percentage | Applicable Products & Services |
|---|---|---|---|
| Standard Rate | Tipo General | 21% | Most goods and services not qualifying for reduced rates |
| Reduced Rate | Tipo Reducido | 10% | Food, water, transport, hotels, restaurants, cultural events |
| Super-Reduced Rate | Tipo Superreducido | 4% | Basic necessities: bread, milk, eggs, fruits, books, medicines |
| Zero Rate | Tipo Cero | 0% | Exports, intra-EU supplies, certain international transport |
Standard Rate (21%) - Tipo General
The standard VAT rate of 21% applies to the majority of goods and services in Spain unless they specifically qualify for reduced rates or exemptions. This rate has been in effect since September 2012, increased from the previous 18% as part of fiscal consolidation measures.
Products and services subject to 21% VAT include:
- Electronics, appliances, computers, and smartphones
- Clothing, footwear, and fashion accessories
- Furniture, home décor, and household goods
- Vehicles, motorcycles, and automotive parts
- Professional services (legal, accounting, consulting)
- Entertainment services (cinema, theaters, concerts)
- Telecommunications and internet services
- Beauty services, hairdressing, and personal care
- Alcoholic beverages and tobacco products
Reduced Rate (10%) - Tipo Reducido
The reduced VAT rate of 10% applies to goods and services considered moderately essential or socially beneficial, striking a balance between revenue generation and consumer affordability.
Products and services subject to 10% VAT include:
- Processed foods not covered by super-reduced rate (pasta, seed oils)
- Water supply for domestic and industrial use
- Pharmaceutical products and medical equipment
- Public transport services (bus, metro, train)
- Hotel accommodation and hospitality services
- Restaurant and catering services
- Cultural events, museums, and exhibitions
- Residential property construction and sales (new builds)
- Agricultural inputs and farming supplies
- Cleaning and waste management services
Super-Reduced Rate (4%) - Tipo Superreducido
The super-reduced VAT rate of 4% targets basic necessities essential for daily living, ensuring affordability for all citizens. This rate was introduced in 1993 and has remained at 4% since 1995.
Products and services subject to 4% VAT include:
- Bread, bread flour, and basic cereals
- Milk from all animal sources
- Eggs and cheese
- Fresh fruits, vegetables, tubers, and legumes
- Olive oil (restored to 4% in 2025 after temporary 0% measure)
- Books, newspapers, and magazines (print editions)
- Medicines for human use
- Wheelchairs and mobility aids for disabled persons
- Social housing for low-income families
Important 2025-2026 Changes: Spain temporarily reduced VAT to 0% on certain basic foods (bread, eggs, milk, fruits, vegetables) from January 2023 to December 2024 as anti-inflation measures. As of January 1, 2025, these items returned to the standard 4% super-reduced rate, while olive oil also moved back to 4% from its temporary 0% rate that ended June 30, 2024.
Zero Rate (0%) - Tipo Cero
Zero-rated supplies are technically subject to VAT at 0%, meaning businesses must still report these transactions and can reclaim input VAT on related expenses, unlike exempt supplies.
Zero-rated products and services include:
- Exports of goods to countries outside the European Union
- Intra-community supplies to VAT-registered businesses in other EU countries
- International air and sea transport
- Investment gold (coins, bars meeting purity standards)
- Certain diplomatic and international organization supplies
VAT Calculation Formulas
Understanding the mathematical formulas for VAT calculations ensures accuracy in pricing, invoicing, and financial planning. Spain's VAT calculations follow standardized methods aligned with EU VAT Directive requirements.
Adding VAT to a Net Price
To calculate the gross price including VAT:
Alternative formula:
Where VAT multiplier = 1.21 (for 21%), 1.10 (for 10%), or 1.04 (for 4%)
Calculating VAT Amount
To determine the VAT amount from net price:
Removing VAT from Gross Price
To extract the net price from a VAT-inclusive amount:
Simplified formula:
Calculating VAT from Gross Price
To determine VAT amount when given the total price:
Or directly:
Practical Calculation Examples
Example 1: Adding 21% VAT
Net price: €100.00
VAT rate: 21%
Alternatively: \( 100 \times 1.21 = €121.00 \)
Example 2: Removing 10% VAT
Total price with VAT: €110.00
VAT rate: 10%
Example 3: Finding 4% VAT Amount
Total price with VAT: €52.00
VAT rate: 4%
VAT Registration Requirements in Spain
Businesses operating in Spain must register for VAT with the Agencia Tributaria when they exceed certain thresholds or engage in specific activities. Proper registration ensures compliance and enables input VAT recovery.
Mandatory VAT Registration Criteria
- Domestic Threshold: No minimum turnover threshold for businesses established in Spain - registration is mandatory from the first taxable supply
- Intra-EU Distance Sales: Registration required when exceeding €10,000 annual threshold for distance sales to Spanish consumers from other EU countries
- Non-EU Sellers: Must register for VAT if making taxable supplies in Spain, regardless of turnover
- Reverse Charge Services: Spanish businesses receiving services from abroad where reverse charge applies must be VAT registered
- Intra-Community Acquisitions: Spanish businesses acquiring goods from other EU member states must register
- Marketplace Facilitators: Online platforms facilitating sales to Spanish consumers may need to register as deemed suppliers
VAT Registration Process
Registration is completed using Form 036 (Declaración Censal) or Form 037 (simplified version) submitted to the Agencia Tributaria. Required information includes:
- Business identification details (NIF - Número de Identificación Fiscal)
- Nature of economic activity and CNAE classification code
- Expected annual turnover and VAT rate(s) applicable
- Accounting method (simplified or standard)
- VAT filing frequency (monthly or quarterly)
- Bank account details for direct debit payments
Foreign businesses: Non-resident companies must appoint a fiscal representative in Spain or register directly through the One Stop Shop (OSS) scheme for distance sales of goods and services to consumers within the EU. The OSS simplifies VAT compliance by allowing registration in one member state for all EU consumer sales.
VAT Exemptions in Spain
Certain transactions are exempt from Spanish VAT, meaning no VAT is charged and, in most cases, input VAT cannot be reclaimed. Exemptions fall into two categories: domestic exemptions (limited right to deduct) and international exemptions (full right to deduct).
Domestic VAT Exemptions (Limited Deduction)
- Healthcare Services: Medical services provided by healthcare professionals, hospital treatments, and social health services
- Educational Services: Formal education provided by approved institutions, private lessons, and vocational training
- Social Welfare: Assistance services for elderly, disabled, or disadvantaged persons by authorized entities
- Cultural Activities: Certain cultural performances, libraries, archives, and museums operated by public bodies
- Sports Activities: Non-profit sports services provided to members by sports organizations
- Financial Services: Banking, insurance, investment management, and related financial intermediation
- Real Estate Transactions: Second and subsequent sales of buildings, long-term rental of residential property (beyond 2 months)
International VAT Exemptions (Full Deduction)
- Exports: Goods physically transported outside the EU are zero-rated with full input VAT recovery
- Intra-Community Supplies: B2B supplies of goods to VAT-registered customers in other EU member states
- International Transport: Air and sea transport connecting Spanish territory with destinations outside Spain
- Services to Non-EU Customers: Certain services supplied to customers outside the EU under place of supply rules
VAT Filing and Payment Deadlines
Spanish businesses must file periodic VAT returns (Modelo 303) and annual summary declarations (Modelo 390) with the Agencia Tributaria. Filing frequency depends on business turnover and activities.
| Filing Period | Business Type | Deadline | Form |
|---|---|---|---|
| Monthly | Large businesses (turnover > €6 million) and monthly registered | 20th of following month | Modelo 303 |
| Quarterly | SMEs and standard regime taxpayers | April 20, July 20, October 20, January 30 | Modelo 303 |
| Annual Summary | All VAT-registered businesses | January 30 of following year | Modelo 390 |
| Intrastat | Intra-EU trade above thresholds | 12th of following month | Modelo 349 |
SII (Immediate Supply of Information): Large businesses (turnover exceeding €6 million) must use the SII system, submitting invoice details electronically within 4 days of issuance or receipt. This real-time reporting system provides the tax authority with immediate visibility of VAT transactions.
Common VAT Mistakes to Avoid
- Incorrect Rate Application: Using 21% standard rate for goods qualifying for reduced rates, leading to overcharging customers
- Missing Registration Deadline: Failing to register for VAT when exceeding thresholds results in penalties and retroactive VAT obligations
- Input VAT on Exempt Supplies: Attempting to reclaim VAT on purchases related to exempt activities (not permitted for limited exemptions)
- Late Filing: Missing Modelo 303 deadlines incurs automatic surcharges starting at 1% plus interest
- Incomplete Records: Insufficient documentation prevents input VAT recovery during audits
- Reverse Charge Errors: Incorrectly applying or failing to apply reverse charge mechanism for intra-EU or international services
- Place of Supply Mistakes: Misidentifying where a service is supplied affects whether Spanish VAT applies
- Pro Forma Invoices: Treating pro forma invoices as tax invoices before goods are supplied
Digital Tax Administration (VERI*FACTU)
Spain is implementing the VERI*FACTU system, a mandatory electronic invoicing and record-keeping regulation requiring businesses to maintain digital invoice records accessible to the Agencia Tributaria in real-time or near-real-time.
VERI*FACTU Requirements
- All invoices must be generated using certified software that prevents modification
- Invoice data must be digitally signed and include unique identifiers
- Records must be maintained in a format that allows immediate tax authority access
- Non-compliance results in fines up to €10,000 per infringement
- Implementation phases continue through 2025-2026 for different business categories
Official Spanish Government Resources
Access authoritative information about VAT regulations, filing requirements, and tax compliance directly from official Spanish government institutions.
Agencia Tributaria (Spanish Tax Authority)
Agencia Tributaria - Sede Electrónica VAT (IVA) Information Portal Official VAT Tax Rates 2026 VAT Registration (Modelo 036)VAT Filing and Compliance
Modelo 303 - Quarterly VAT Return Modelo 390 - Annual VAT Summary SII - Immediate Supply SystemMinistry of Finance Resources
Ministerio de Hacienda Spanish Government VAT GuideFrequently Asked Questions About Spain VAT
The standard VAT rate in Spain is 21% (Tipo General) and applies to most goods and services unless they qualify for reduced rates. This rate has been in effect since September 1, 2012, and applies to electronics, clothing, vehicles, professional services, telecommunications, and most other taxable supplies.
To add VAT to a net price, multiply by the VAT multiplier: (Net Price × 1.21) for 21%, (Net Price × 1.10) for 10%, or (Net Price × 1.04) for 4%. To remove VAT from a gross price, divide by the multiplier: (Gross Price ÷ 1.21) for 21% VAT. The difference between gross and net price is the VAT amount.
The 10% reduced VAT rate applies to food products (pasta, seed oils), water supply, pharmaceutical products, public transport, hotel accommodation, restaurant services, cultural events, new residential property construction, agricultural supplies, and home renovation services. This rate makes these moderately essential goods and services more affordable than the standard 21% rate.
Basic necessities qualify for 4% VAT including bread, milk, eggs, cheese, fresh fruits and vegetables, olive oil, books, newspapers, medicines for human use, wheelchairs for disabled persons, and social housing. These items are considered essential for daily living. Note that as of January 2025, most basic foods returned to 4% after temporary 0% rates expired.
Non-resident businesses must register for Spanish VAT if they make taxable supplies in Spain, store goods in Spain for distance sales, exceed the €10,000 EU-wide distance selling threshold, or provide services where Spain is the place of supply. EU businesses may use the OSS (One Stop Shop) scheme to simplify compliance. Non-EU businesses typically need a fiscal representative.
Small and medium-sized businesses file quarterly VAT returns (Modelo 303) with deadlines of April 20, July 20, October 20, and January 30. Large businesses with annual turnover exceeding €6 million must file monthly by the 20th of the following month. All businesses must also submit an annual summary (Modelo 390) by January 30 of the following year.
Spanish VAT-registered businesses can reclaim input VAT on purchases used for taxable business activities. Submit claims via Modelo 303 quarterly or monthly returns. Input VAT on exempt supplies (healthcare, education, insurance, property rental) generally cannot be reclaimed. Keep proper invoices and documentation for six years. Foreign businesses may reclaim VAT through the EU VAT refund portal or special non-EU refund procedures.
Zero-rated supplies (0% VAT) are technically taxable but at 0%, allowing businesses to reclaim input VAT on related expenses. Examples include exports and intra-EU supplies. VAT-exempt supplies (healthcare, education, financial services) are not subject to VAT and generally do not allow input VAT recovery. Zero-rating is advantageous for businesses; exemption is less favorable.