Standard 21% IVA · Reduced 10% · Super-reduced 4% basic food and books
Spain has three main IVA (Impuesto sobre el Valor Añadido) rates. The standard 21% rate applies to most goods and services. A 10% reduced rate covers food for home consumption, hotel accommodation, and passenger transport. A 4% super-reduced rate applies to basic staple foods (bread, milk, eggs), books, and newspapers.
Quick answer
Add VAT to a net price or remove VAT from a gross total below. Use the editable rate field for reduced rates, special categories, or invoice checks.
Calculator
Change this anytime — no extra click. Verify final rates with your state or country tax authority.
Quick amounts
Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.
All Spain VAT rates
Type any rate directly in the rate field above to switch rates.
How to use and formula
Enter the amount, use the standard 21% rate or type a reduced rate, then choose whether you want to add VAT to a net price or remove VAT from a gross total.
Gross = net x (1 + rate / 100)
Net = gross / (1 + rate / 100)
VAT amount = gross - net
Example at 21%: €100 net becomes €121.00 gross.
Fast checks for adding or removing VAT at the most common rates.
€121.00 gross
€100.00 x 21% = €21.00 VAT.
€100.00 net
€121.00 ÷ 1.21 = €100.00 before VAT.
Rates and rules on this page were last reviewed in January 2026 against https://www.agenciatributaria.es. Use the linked authority for filing, registrations, or address-specific compliance.
Spain's IVA has three rates: 21% standard, 10% reduced (most food, hotels, transport), and 4% super-reduced (staple foods, books, medications). The Canary Islands, Ceuta, and Melilla have different indirect tax regimes that are not standard IVA.
Spain may have reduced, zero-rated, or exempt supplies. Match the product category before applying the standard rate.
To extract VAT, divide by 1 + rate/100 — do not subtract 21% from the total.
Spain's standard IVA rate is 21%. Reduced rate is 10% (food, hotels, transport). Super-reduced rate is 4% (basic staple foods, books, medicines).
To add 21% IVA: multiply by 1.21. To remove it: divide by 1.21. €121 ÷ 1.21 = €100 net.
Divide the gross (tax-inclusive) amount by 1 + (21 ÷ 100). At 21%, divide by 1.21.
Use this page to add VAT, remove VAT, or check invoice math for Spain. For filing, registration, refunds, or special categories, confirm the current rule with the official source because reduced rates and exemptions can change.