Spain VAT Calculator 2026 – Add or Remove VAT (21%, 10%, 4%)
Free Spain VAT calculator: add or remove VAT at 21%, 10%, 4% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in Spain
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 21% | Most goods and services |
| Reduced rate | 10% | Most food, water, passenger transport, hotels and restaurants, new housing, live cultural shows, some farm inputs |
| Super-reduced rate | 4% | Bread, milk, cheese, eggs, fruit and vegetables, olive oil, books and newspapers, medicines, sanitary products, social housing |
| Zero rate | 0% | Only donations of certain goods (food, books, medical items, water, solar panels) to qualifying non-profit entities |
Special territories
Canary Islands, Ceuta and Melilla are outside the EU VAT area. Canary Islands levy IGIC instead (general 7%; also 0%, 3%, 5%, 15%, 20%); Ceuta and Melilla levy IPSI.
Registration threshold
No registration threshold: Spain has no general small-business VAT exemption, so resident businesses charge VAT from the first taxable supply.
Returns and payment
Form 303 quarterly (by the 20th of the next month; Q4 by 30 Jan). Monthly (by the 30th) for large firms (prior-year turnover > EUR 6,010,121), monthly-refund (REDEME) and VAT groups.
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
Simplified invoices up to EUR 400 incl. VAT, or up to EUR 3,000 incl. VAT for retail, hospitality, passenger transport and certain other consumer services.
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
- Billing software must meet the Invoicing Systems Regulation (RRSIF / VERI*FACTU): corporate-tax payers by 1 Jan 2027, others by 1 Jul 2027
- To deduct VAT on a simplified invoice it must show the buyer's NIF and address and the VAT amount separately
- Large companies, REDEME filers and VAT groups report invoice records via SII (Immediate Supply of Information)
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
B2B e-invoicing regulation approved (Royal Decree 238/2026, BOE 31 Mar 2026): mandatory 12 months after a ministerial order for firms with turnover > EUR 8m, 24 months for all others. VERI*FACTU software rules from 1 Jan 2027 / 1 Jul 2027.
Tax and e-invoicing rules in Spain · Verifactu and e-invoicing in Spain: dates and rules
Recent changes
Temporary food cuts ended: basic foods 0% (2023-Sep 2024), 2% Oct-Dec 2024, back to 4% from 1 Jan 2025; oils/pasta 5% then 7.5%, back to 10% in 2025. Energy (electricity, gas, fuels) cut to 10% from 22 Mar 2026; back to 21% from 1 Jun 2026 (electricity, gas) and after 30 Jun 2026 (fuels).
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in Spain?
The standard VAT rate in Spain is 21%. Other rates of 10% and 4% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.21 (1 plus the 21% standard rate). For example, €100.00 × 1.21 = €121.00, of which €21.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.21. For example, €121.00 ÷ 1.21 = €100.00 net, so the VAT included is €21.00. Taking 21% of the gross price would overstate the tax.
When does a business have to register for VAT in Spain?
No registration threshold: Spain has no general small-business VAT exemption, so resident businesses charge VAT from the first taxable supply.
How often are VAT returns filed in Spain?
Form 303 quarterly (by the 20th of the next month; Q4 by 30 Jan). Monthly (by the 30th) for large firms (prior-year turnover > EUR 6,010,121), monthly-refund (REDEME) and VAT groups.
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against State Tax Administration Agency (Agencia Estatal de Administración Tributaria, AEAT) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- VAT rates applied in EU member countries (Your Europe, last checked 13/07/2026) — European Commission
- Tipos impositivos de IVA (page updated 02/06/2026) — AEAT
- Tipos impositivos en el IVA 2026 (PDF, 2 June 2026) — AEAT
- Tipos impositivos en el IVA 2024 (PDF, temporary food cuts) — AEAT
- Regímenes de tributación en el IVA — AEAT
- Período de declaración (modelo 303) — AEAT
- Plazo de presentación del modelo 303 — AEAT
- Tipos de factura (factura simplificada) — AEAT
- Nota informativa: ampliación del plazo de adaptación de los SIF (RDL 15/2025) — AEAT
- Real Decreto 238/2026 - facturación electrónica obligatoria entre empresarios — AEAT
- Real Decreto-ley 7/2026 (temporary 10% on energy) and RDL 18/2026 — AEAT
- Tipos del IGIC frecuentes (devolución a viajeros) — Agencia Tributaria Canaria
- IGIC tipo cero on energy products prolonged to 31 Dec 2026 (Decreto ley 6/2026) — Agencia Tributaria Canaria
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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