Spain VAT Calculator (IVA, 21%)
This calculator works out Spanish VAT (IVA, Impuesto sobre el Valor Añadido) both ways. Spain applies a standard rate of 21%, a reduced rate of 10% (for hospitality, transport and some foods) and a super-reduced rate of 4% (for basic foods, books, newspapers and medicines). Enter an amount and pick the rate to add IVA to a net price or to strip IVA out of a tax-inclusive price. The tool instantly shows the tax portion, the price with VAT and the price without VAT.
The result is shown with the local currency symbol. In Spain the standard rate is 21%; for goods or services with a reduced (10%) or super-reduced (4%) rate, adjust the rate.
Publicidad
How it works
The calculator mirrors how a real Spanish invoice works. Adding IVA starts from the taxable base (base imponible): if a plumber quotes you 250 euros net, the 21% quota comes to 52.50 euros and the invoice total is 302.50. Removing IVA is the reverse operation, the breakdown (desglose): a 44-euro restaurant bill with the 10% hospitality rate included hides a base of 40 euros and 4 euros of IVA, because the base is recovered by dividing the total by 1.10. The tax is always computed on the base, never on the total — that is why the breakdown divides instead of subtracting the percentage.
Spanish VAT rates in 2026
The Spanish VAT law defines three rates in force. Most goods and services are taxed at the 21% standard rate, but a large share of everyday spending falls under 10% or 4%. After the temporary cuts on basic foods applied between 2022 and 2024, the rates are back to their ordinary values in 2026:
| Rate | Percentage | Applies to |
|---|---|---|
| Standard | 21% | Clothing, electronics, appliances, alcohol, tobacco, fuel, professional services and everything not covered by a lower rate |
| Reduced | 10% | Hospitality and restaurants, passenger transport, new housing, event tickets and most foods |
| Super-reduced | 4% | Bread, milk, eggs, fruit, vegetables, legumes and cereals; books, newspapers and magazines; medicines; prostheses and adapted vehicles |
The Canary Islands, Ceuta and Melilla: where IVA does not apply
IVA applies in mainland Spain and the Balearic Islands. The Canary Islands use their own tax, the IGIC, with a 7% general rate, while Ceuta and Melilla apply the IPSI. If you sell online from the mainland to a customer in the Canaries, the sale is treated as an export: the invoice goes out without IVA and the buyer pays IGIC on import. Another special regime is the recargo de equivalencia (5.2%, 1.4% or 0.5% depending on the rate), an extra surcharge retailers pay to their suppliers in exchange for not filing VAT returns.
Publicidad
Preguntas frecuentes
- What is the difference between the 10% and the 4% rate?
- The 10% reduced rate covers services and goods considered of general interest: restaurants, hotels, passenger transport, new housing and most foods. The 4% super-reduced rate is reserved for essentials: staple foods (bread, milk, eggs, fruit, vegetables, legumes, cereals), books and newspapers, medicines for human use, prostheses and vehicles for people with reduced mobility.
- Is there VAT in the Canary Islands?
- No. The Canary Islands are outside the Spanish VAT territory and apply their own indirect tax, the IGIC, whose general rate is 7%. Ceuta and Melilla are also excluded and use the IPSI. Shipments from mainland Spain to these territories are invoiced without IVA.
- What is the recargo de equivalencia?
- It is a special regime for retail shopkeepers who sell directly to the public. Instead of filing VAT returns, they pay their suppliers an extra surcharge on top of the IVA: 5.2% on goods at 21%, 1.4% on goods at 10% and 0.5% on goods at 4%. The supplier passes it on to the tax agency.
- I am self-employed in Spain — how do I declare the IVA I charge?
- Autónomos file form (modelo) 303 every quarter, paying the difference between the IVA charged on sales and the IVA paid on deductible purchases, and summarize the year in the informative form 390. This calculator helps you split any invoice into base and quota before filling the form.
- Do prices in Spain already include VAT?
- Consumer prices must be shown with IVA included (PVP). Between businesses, however, quotes and invoices are usually expressed as a net base plus IVA, which is why freelancers and companies constantly need to add or remove the tax — exactly the two modes of this calculator.