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Spain VAT (IVA) calculator 2026

Add VAT to a net amount or remove it from a gross amount. Spain applies a general rate of 21% and a reduced rate of 10%.

Net€100.00
VAT (21 %)€21.00
Gross€121.00
Dataset last reviewed 2026-07-17 · tax year 2026 · 198 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

  1. Identify the applicable IVA (VAT) rate: general (21%), reduced (10%), superreduced (4%), or exempt. Rates are defined in Ley 37/1992 del IVA and confirmed in the AEAT publication "Tipos de IVA 2026" (updated 2 June 2026).
  2. Confirm the territory: this calculator covers mainland Spain and the Balearic Islands only. The Canary Islands use the IGIC (Impuesto General Indirecto Canario) and Ceuta and Melilla use the IPSI (Impuesto sobre la Producción, los Servicios y la Importación); both fall outside the scope of peninsular IVA.
  3. Calculate net to gross (adding VAT): gross amount = net amount × (1 + VAT rate); VAT component = net amount × VAT rate.
  4. Calculate gross to net (extracting VAT): net amount = gross amount / (1 + VAT rate); VAT component = gross amount minus net amount.
  5. Distinguish exempt from zero-rated: exempt supplies — residential rental, education, healthcare, financial services — carry no IVA charge and the supplier cannot reclaim input VAT on related costs. Zero-rated (0%) applies to a very narrow category of transactions and preserves the right to recover input VAT.

FAQ

What VAT rate applies to food in Spain?

Most food items are taxed at the 10% reduced rate. Basic staples — bread, milk, cheese, eggs, fruit, vegetables, and olive oil — are taxed at the 4% superreduced rate, per the AEAT IVA classification in force for 2026.

When does the 21% general VAT rate apply?

The general rate applies by default to everything not expressly assigned to a reduced or superreduced category. This includes electronics, clothing, alcohol, professional services, hairdressers, gyms, and most hotel and restaurant services.

Is the VAT rate on new housing 10%?

Yes, the first sale of newly built residential property is subject to the 10% reduced rate. Sales of second-hand residential property are exempt from IVA and instead subject to Impuesto sobre Transmisiones Patrimoniales (ITP, a transfer tax).

Does the calculator work for the Canary Islands?

No. The Canary Islands are outside the peninsular IVA territory and apply the IGIC (Impuesto General Indirecto Canario) at different rates. This calculator is designed exclusively for mainland Spain and the Balearic Islands.

What is the difference between an exempt supply and a zero-rated one?

A zero-rated supply (tipo 0%) is invoiced with 0% IVA and the supplier retains the right to reclaim input VAT on related costs. An exempt supply generates no IVA charge and the supplier cannot deduct input VAT on expenses incurred for that supply.

Sources and verification

Dataset last reviewed 2026-07-17 · tax year 2026 · 198 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

12 sources
  • Boletín Oficial del Estado — Orden PJC/297/2026, de 30 de marzo — tipos de cotización Régimen General Art. 4.a
  • Derived from Boletín Oficial del Estado, Orden PJC/297/2026 (derived) — Sum of the four VERIFIED employee components published by Orden PJC/297/2026 for indefinido contracts: contingencias comunes 4,70% (Art. 4.a) + desempleo indefinido 1,55% (Art. 33.2.a.1º) + formación profesional 0,10% (Art. 33.2.c) + MEI 0,15% (Art. 16) = 6,50%. The Orden states each component but never publishes this combined total.
  • Derived from Boletín Oficial del Estado, Orden PJC/297/2026 (derived) — Sum of the four VERIFIED employee components published by Orden PJC/297/2026 for temporal contracts: contingencias comunes 4,70% (Art. 4.a) + desempleo temporal 1,60% (Art. 33.2.a.2º) + formación profesional 0,10% (Art. 33.2.c) + MEI 0,15% (Art. 16) = 6,55%. The Orden states each component but never publishes this combined total.
  • Boletín Oficial del Estado — Ley 35/2006 IRPF consolidada Art. 63 — escala estatal, última modificación 29/04/2026
  • Boletín Oficial del Estado — Legislación consolidada (Comunidad de Madrid) — Decreto Legislativo 1/2010, de 21 de octubre (Comunidad de Madrid), texto refundido de tributos cedidos, Art. 1 — escala autonómica IRPF; legislación consolidada BOE, Art. 1 vigente desde 22/12/2023 (Ley 13/2023), sin cambios para 2026
  • Boletín Oficial del Estado — Legislación consolidada (Cataluña) — Decreto Legislativo 1/2024, de 12 de marzo (Cataluña), Codi tributari de Catalunya, Art. 611-1 — escala autonómica IRPF; legislación consolidada BOE, actualizada 22/05/2026
  • Boletín Oficial del Estado — Legislación consolidada (Andalucía) — Ley 5/2021, de 20 de octubre (Andalucía), de Tributos Cedidos, Art. 23 — escala autonómica IRPF; legislación consolidada BOE, actualizada 31/12/2025
  • Boletín Oficial del Estado — Ley 26/2014 — additional €2,000 for workers accepting position in different municipality
  • Agencia Estatal de Administración Tributaria — AEAT practical example — confirms €3,500 additional deduction for active worker with disability 33%-64%
  • Agencia Estatal de Administración Tributaria — AEAT Manual 2025 Fase 3 — reducción máxima por obtención de rendimientos del trabajo
  • Boletín Oficial del Estado — Orden PJC/297/2026, Art. 18.2 y 37 — RETA contingencias comunes 28.30%
  • Boletín Oficial del Estado — RDL 13/2022 — Art. 308.1.c.a LGSS: 7% deducción genérica for estimación directa autónomos

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

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