Calculator for Spain. The rates, thresholds and reference prices used here come from Spanish legislation and market data, so the result does not apply to other countries.
VAT Calculator
Add or remove VAT from any price instantly. Designed for freelancers, businesses and individuals who need absolute accuracy.
Parameters last reviewed on 05/09/2026 · Sources: AEAT
VAT (Value Added Tax) is an indirect tax on consumption applied in Spain at three rates: super-reduced (4%), reduced (10%) and standard (21%). On invoices for freelancers and businesses it is essential to know how to add or break down VAT correctly, since calculation errors can lead to problems with the tax authority.
This calculator lets you both add VAT to a net price (price excl. VAT → price incl. VAT) and extract it from a gross price already including VAT (price incl. VAT → taxable base). Particularly useful for freelancers, accountants and anyone working with invoices in Spain.
The 0% option covers transactions with no VAT charge. It is not the same as an exempt transaction (education, healthcare, insurance), which charges no VAT and does not allow input VAT to be deducted. See the details at the Spanish Tax Agency (AEAT).
Amounts are indicative. The rates shown are Spain's general reference rates; certain transactions may be exempt or subject to special rules. For official tax filings always use AEAT-approved software.
What VAT is and how to calculate it
VAT (Value Added Tax) is an indirect tax on consumption that is added to the price of most goods and services. The final consumer bears it, but it is businesses and the self-employed who collect it on every invoice and pay it to the tax authority.
To add VAT to a price you multiply the tax base by the rate: VAT = base × (rate / 100), and the total is base + VAT. For the reverse calculation, finding the base from a VAT-inclusive price, you divide by (1 + rate/100). This calculator does both operations depending on the action you choose.
Example
An invoice with a base of €100 at 21% has €21 of VAT and a total of €121. The other way round: if a product costs €121 including VAT, its base is 121 / 1.21 = €100 and the VAT is €21.
Spanish VAT rates and what each one covers
Spain applies three tax rates. The standard 21% rate is the default for most goods and services: electronics, clothing, vehicles, alcoholic drinks, professional services or utilities. The reduced 10% rate covers food in general, passenger transport, hospitality and catering, tickets to cultural and sporting events, and certain home renovation work. The super-reduced 4% rate is reserved for basic necessities: ordinary bread, milk, eggs, fruit, vegetables, cereals, cheese, books, newspapers, medicines for human use, prostheses and vehicles for people with reduced mobility.
Worked example
To add standard VAT to a base of €250, multiply by 1.21: 250 × 1.21 = €302.50, of which €52.50 is VAT. The inverse operation, extracting VAT from a final price of €302.50, requires dividing rather than subtracting: 302.50 / 1.21 = €250 taxable base, and the €52.50 difference is the VAT. If you simply subtracted 21% from €302.50 you would get €238.98, an incorrect result that underestimates the base by more than eleven euros.
VAT rates in force in Spain
| Rate | Applies to |
|---|---|
| Standard — 21% | Most goods and services |
| Reduced — 10% | Food, transport, hospitality |
| Super-reduced — 4% | Bread, milk, eggs, books, medicines |
| Exempt — 0% | Healthcare, education, insurance |
How to interpret the result
Remember that VAT is neutral for the business and is really borne by the end consumer: the self-employed worker or company charges VAT on sales, deducts the VAT paid on purchases and settles the difference quarterly with the tax authority. That is why, when comparing quotes between professionals, you must compare like with like, either all figures with VAT or all without, because a 21% difference completely distorts the comparison. And if you are a private individual, the relevant figure is always the final price including taxes, which consumer law requires to be displayed prominently in advertising aimed at consumers.
Quarterly VAT: how form 303 works
For a self-employed worker or a company, VAT is neither income nor expense: it is money collected on behalf of the tax agency and settled every three months through form 303. The mechanics consist of subtracting input VAT — what you paid on expense invoices linked to your activity — from output VAT, what you charged on the invoices you issued. If the difference is positive, you pay it; if negative, it is carried forward to following quarters, and only in the last return of the year can a refund be requested, unless you are on the monthly regime. The usual deadlines are the first twenty days of April, July and October, and 30 January for the fourth quarter; if you pay by direct debit, the deadline ends a few days earlier. For input VAT to be deductible you need a full invoice in your name, not a simple receipt, and the expense must relate to the activity.
Confusing cases: equivalence surcharge, exemptions and cross-border operations
Three situations generate nearly all the questions. The first is the equivalence surcharge, compulsory for retailers selling to consumers without transforming the product: their supplier adds a surcharge to the invoice and, in exchange, they file no VAT returns. The second is exemptions: healthcare, regulated education, insurance and certain financial operations carry no VAT, which is not the same as applying a zero rate, because an exempt business cannot deduct the VAT it bears either. The third is cross-border operations: sales of services to companies in the European Union apply the reverse charge and the invoice is issued without VAT, provided both parties are registered as intra-community operators; exports outside the Union are exempt, and sales to consumers in other countries have their own rules depending on volume.