EU member state
Spain VAT
Mainland Spain and the Balearic Islands charge 21% standard VAT, 10% reduced VAT, and a 4% super-reduced rate. The Canary Islands use IGIC, not VAT, and Ceuta and Melilla use IPSI. Those regimes are outside this calculator. Books, basic food, and medicines are the usual reason to leave the 21% rate.
Super-reduced
4%
Basic food, books, newspapers, and some medicines.
Reduced
10%
Restaurants, hotels, passenger transport, and some food.
Standard
21%
Mainland and Balearic standard rate.
Net to gross
Spain pageNet
€100.00
VAT
€21.00
Gross
€121.00
Mainland and Balearic standard rate. Rounded to cents. Not tax advice.
When the rate changed
- 1 Sept 2012 – now4% Super-reduced. Basic food, books, newspapers, and some medicines.
- 1 Sept 2012 – now10% Reduced. Restaurants, hotels, passenger transport, and some food.
- 1 Sept 2012 – now21% Standard. Mainland and Balearic standard rate.
Freelance VAT notes
Spain is 21% standard. Local tax wording on invoices matters for Spanish buyers. Intra-EU B2B services: reverse charge with the customer VAT number.