Spain VAT calculator (IVA)
Spain VAT calculator (IVA)Spanish VAT is 21% as the general rate, 10% reducido on food, hospitality and passenger transport, and 4% superreducido on staples such as bread, milk, eggs, books and medicines.
Worked example · Vat Amount
With Amount of 100, this model computes Vat Amount of 21. See the full working.
✓ Verified against 5 self-test cases Updated for 2026 · sources checked 2026-10-05
How iva (vat) in Spain is calculated
The Agencia Tributaria publishes three rates: 21% general, 10% reducido and 4% superreducido. The 4% band is unusually broad for a super-reduced rate — bread, milk, eggs, fruit, vegetables, cereals, cheese, books, newspapers and medicines all sit in it — so the difference between 10% and 4% on a grocery invoice is worth getting right.
This page deliberately covers the **rate schedule only**, and it is worth saying why rather than leaving a gap. Spain is widely reported to have no turnover threshold below which you need not register — you charge VAT from the first euro — but the Agencia Tributaria does not state that on its rates page, and it could not be confirmed from a primary source. Publishing a registration figure, or asserting that none exists, would mean trusting secondary guidance for a claim with real consequences, so neither is published here.
For the same reason the 0% that applies to "certain operations" is not offered as a category: the authority mentions it without saying what it covers, and the distinction between a zero rate and an exemption changes whether input tax can be reclaimed.
Worked example
ShowHide the full working: 4 inputs, 5 computed steps
| Inputs | |
|---|---|
| Amount | 100 |
| Direction | Add VAT (net → gross) |
| What is being supplied | General — 21% |
| B2B reverse charge applies | no |
| Computed by the engine | |
| Rate | 0.21 |
| Effective Rate | 0.21 |
| Net Amount ✓ pinned | 100 |
| Vat Amount ✓ pinned | 21 |
| Gross Amount ✓ pinned | 121 |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
What are the VAT rates in Spain?
21% general, 10% reducido and 4% superreducido, all published by the Agencia Tributaria. The 4% rate covers staples including bread, milk, eggs, books and medicines.
How much VAT is on 100 EUR?
21.00 EUR at the general rate, for 121.00 EUR gross. At 10% it is 10.00 EUR and at 4% it is 4.00 EUR.
Why does this page not show a registration threshold?
Because it could not be confirmed from the Agencia Tributaria itself. Spain is widely reported to require registration from the first euro of turnover, with no exempt band, but that claim appears only in secondary guidance — so rather than publish a figure or assert an absence on trust, this page covers the rates and says so.
Which goods get the 4% rate?
Bread, milk, eggs, fruit, vegetables, legumes, cereals and cheese among foods, plus books, newspapers, medicines and vehicles for people with disabilities. Other food sits at 10%, so the boundary matters on a mixed grocery invoice.
Sources
- Agencia Tributaria — Tipos impositivos de IVA (21%, 10%, 4%) · checked 2026-10-05
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 5 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 5 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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