# Calcular IVA 2026 — Spain VAT calculator

Source page: https://valem.run/calculators/spain/vat

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.

**Tax year:** 2026

## How it 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

With Amount of 100, this model computes Vat Amount of 21.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [Agencia Tributaria — Tipos impositivos de IVA (21%, 10%, 4%)](https://sede.agenciatributaria.gob.es/Sede/iva/calculo-iva-repercutido-clientes/tipos-impositivos-iva.html) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 5 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/spain/vat.json
- Compute by URL: https://valem.run/calculators/spain/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `spain/vat`)