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Spanish Vat Rates

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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):

  
 

Item VAT rate
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) 21%
Admission to amusement parks 21%
Pay TV / cable 21%
TV licenses 21%
Writers / composers 21%
Hotel Accommodation 10%
Restaurant and catering services 10%
Restaurants 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. There are expected changes on the VAT rate applicable on admission to cultural events (currently standard rated).