VAT in Spain: 2026 calculation guide
Calculate Spanish VAT at 21%, 10% or 4%, add it to an invoice or extract it from a tax-inclusive total.
Spain’s standard VAT (IVA) rate is 21%, with reduced rates of 10% and 4% for qualifying transactions. A 0% rate also applies in defined cases. Classification depends on the transaction and the rate in force when tax becomes chargeable.
Add Spanish VAT
VAT = taxable base x rate
invoice total = taxable base x (1 + rate)| Taxable base | Rate | VAT | Total |
|---|---|---|---|
| €100 | 21% | €21 | €121 |
| €100 | 10% | €10 | €110 |
| €100 | 4% | €4 | €104 |
Extract VAT from a gross total
For €121 including 21% VAT:
taxable base = 121 / 1.21 = 100
VAT = 21An invoice with several rates must separate the taxable base and VAT amount for each rate. Professional invoices may also involve withholding such as IRPF; withholding and VAT are distinct calculations and should not be combined into one percentage.
Calculating one invoice is not the same as preparing a periodic VAT return, which may involve deductible input VAT, adjustments and filing rules. The Canary Islands use IGIC rather than Spanish mainland IVA.
Use the VAT calculator for arithmetic. Check the exact product or service in the Spanish Tax Agency’s official 2026 VAT rate guidance.