SpainManual

Value Added Tax in local language is "Impuesto sobre el Valor Añadido" (IVA)

Spanish VAT Rates

Value Added Tax in local language is "Impuesto sobre el Valor Añadido". The VAT spanish VAT rates are as follows:

  • Standard rate: 21%
  • Reduced rates: 10% and 4%

Spain has opted for the reduced and super-reduced VAT rates on a number of items allowed by the VAT Directive (source: European Commission):

  • Foodstuff
    10%
  • Water supplies
    10%
  • Pharmaceutical products
    10% and 21%*
  • Medical equipment for disabled persons
    10%*
  • Children's car seats
    21%
  • Passenger transport
    10%
  • Books
    21%*
  • Books on other physical means of support
    4%*
  • Newspapers
    4%*
  • Periodicals
    21%
  • Admission to cultural services (theater, etc)
    10%
  • Pay TV / cable
    21%
  • TV licenses
    21%
  • Writers / composers
    21%
  • Hotel Accommodation
    10%
  • Restaurant and catering services
    10%
  • Restaurant and catering services
    10%
  • Admission to sporting events
    10% and 21%
  • Medical and dental care
    21%
  • Shoes and leather goods
    21%
  • Clothing and household linen
    21%
  • Hairdressing
    21%

*Super-reduced rate of 4% applies on certain foodstuff items, certain pharmaceutical products, books and certain newspaper and social services.

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