Spain · 2025
Spain VAT calculator
Work out Spanish IVA on a price using the current rates. The standard tipo general is 21%, with a 10% reduced rate, a 4% super-reduced rate for basic necessities, and a residual 0% rate. Pick the rate that matches what you are selling or buying, then add IVA to a net price or strip it out of a price that already includes it. These rates apply on the mainland and the Balearic Islands; the Canary Islands, Ceuta and Melilla use their own taxes instead.
How it works
- To add IVA, multiply the net price by the rate. At 21%, a net price of 100 EUR carries 21 EUR of IVA, so the total is 121 EUR.
- To remove IVA from a price that already includes it, divide by 1 plus the rate. At 21%, divide by 1.21: a gross price of 121 EUR is 100 EUR net plus 21 EUR IVA.
- For the reduced rates the divisors are 1.10 (10%) and 1.04 (4%); always use the rate that matches the specific good or service.
Worked example
A 200 EUR net invoice at the standard 21% rate carries 42 EUR of IVA, making 242 EUR to pay. Working backwards, a 242 EUR gross price contains 42 EUR IVA and 200 EUR net.
Frequently asked questions
What do the different Spanish IVA rates apply to?+
The 21% standard rate covers most goods and services. The 10% reduced rate applies to hospitality, passenger transport, water and new-build housing. The 4% super-reduced rate covers basic necessities such as bread, milk, eggs, fruit, vegetables, books, newspapers and medicines.
Is there a registration threshold for IVA?+
No. Unlike some countries, Spain has no turnover threshold: any business or self-employed person (autonomo) making taxable supplies must register and charge IVA from the first euro, regardless of how small the turnover is.
What is the difference between zero-rated and exempt?+
Zero-rated supplies are taxable at 0%, so the seller can still reclaim the input IVA paid on related costs. Exempt supplies, such as most medical care, education and financial services, carry no IVA but also block the seller from reclaiming input IVA.
Do shop prices in Spain include IVA?+
Prices shown to consumers must include IVA, so the ticket price is what you pay. Business-to-business quotes are often given net (sin IVA), with the IVA added separately on the invoice.
Sources
- Tipos impositivos de IVA · Agencia Estatal de Administracion Tributaria
- Tipos impositivos en el IVA 2025 (PDF) · Agencia Estatal de Administracion Tributaria
- Manual IVA 2025, cap. 1: Tipos impositivos (novedades 2025) · Agencia Estatal de Administracion Tributaria
Last updated: 2025-01-01 · Applies to 2025
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Rates current for 2025.
- IVA does not apply in the Canary Islands (IGIC instead), Ceuta or Melilla (IPSI).
- Confirm the correct rate for the specific good or service using Agencia Tributaria guidance.
Reviewed by Vikas Dulgunde.