IVA Calculator (Spain VAT)
Spain's Value Added Tax (IVA) has three rates in effect in 2026: standard (21%), reduced (10%), and super-reduced (4%). To calculate IVA on a base amount, multiply by the applicable rate. For example, on a €1,000 invoice at the standard rate: €1,000 × 0.21 = €210 IVA, total €1,210. To extract IVA from a final price, divide by 1.21: a price of €1,210 contains €210 IVA and €1,000 base. Rates are regulated by Law 37/1992 and updated by Spain's Tax Agency (Agencia Tributaria).
Frequently Asked Questions
What are Spain's IVA rates in 2026?
Spain has three IVA rates: standard (21%), applied to most products and services; reduced (10%), for non-staple food, transport, hospitality, and new housing; and super-reduced (4%), for essential food like bread, milk, fruits, and vegetables, as well as books and medicines. These rates have been in effect since 2012.
How do I calculate IVA on an invoice?
To add IVA to a base amount, multiply it by the applicable rate (0.21 for standard, 0.10 for reduced, 0.04 for super-reduced) and add the result to the original amount. To extract IVA from a final price, divide the total by (1 + rate). For example, a €121 price at the standard rate contains €100 base and €21 IVA.
Who is required to file IVA returns?
All self-employed workers and businesses conducting economic activities subject to IVA must file quarterly returns (Form 303) and an annual summary (Form 390). Final consumers pay IVA included in the price but do not file directly. Some activities are exempt, such as healthcare, education, and certain financial services.
What is the difference between input and output IVA?
Output IVA (IVA repercutido) is what you charge your customers when selling a product or service. Input IVA (IVA soportado) is what you pay when purchasing goods or services for your business. The difference is what you remit to the tax authority: if output > input, you pay the difference; if input > output, you receive a refund.
Does IVA apply in the Canary Islands, Ceuta, and Melilla?
No. The Canary Islands have their own indirect tax, IGIC (Canary Islands General Indirect Tax), with a standard rate of 7%. Ceuta and Melilla apply IPSI (Tax on Production, Services, and Imports). Mainland Spain's IVA does not apply in these territories, which affects trade operations between the peninsula and these regions.