VAT Rates in Spain: Standard, Reduced and Super-Reduced
thecalculator.tech
8 June 2026 · 4 min read
Complete guide to the three VAT rates in Spain, which products and services each covers, and how to correctly calculate VAT on your invoices.
The three VAT rates
- •Standard VAT (21%): most goods and services, clothing, electronics, hospitality
- •Reduced VAT (10%): non-basic food, restaurants, new housing, passenger transport
- •Super-reduced VAT (4%): basic foods (bread, milk, eggs, fruit, vegetables), books, medicines, press
How to add VAT to a base price
Price with VAT = Base price × (1 + VAT rate). For example: a €1,000 service + standard VAT → 1,000 × 1.21 = €1,210. The VAT amount is €210. On freelancer invoices, the tax base, applied rate, VAT amount and total must all be shown.
How to extract VAT from a VAT-inclusive price
Tax base = Total price / (1 + VAT rate). If an item costs €121 inclusive of 21% VAT: base = 121 / 1.21 = €100; VAT = €21. This is the most common operation when you receive a receipt and need the base for accounting purposes.
Recent changes and exemptions
In 2023–2024 the Spanish government applied temporary VAT cuts to basic foods that have been progressively reversed. Financial, educational and healthcare services are VAT-exempt.
For official returns (Forms 303, 390), always use AEAT-approved software or consult an advisor.
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