Global VAT CalcSpain VAT Calculator
Last reviewed 16 October 2026
Base imponible, cuota IVA, total — the three lines of every Spanish invoice, at 21%, 10% or 4%. All three worked here.
Spain’s IVA rates
| Rate | Typical application |
|---|---|
| Standard — 21% | Most goods and services: electronics, clothing, professional services, restaurants. |
| Reduced — 10% | Some food categories, hospitality (restaurant services), transport, certain construction works. |
| Super-reduced — 4% | Basic essentials: bread, milk, fruit, vegetables, medicines, books and newspapers. |
One geographic quirk: the Canary Islands do not apply IVA. They levy their own indirect tax (IGIC) with different rates — if you are invoicing a Canary Islands customer, do not use the mainland figures here. Ceuta and Melilla have their own arrangements too.
Adding and removing 21% IVA
Add: €100 base → €121 total (IVA €21). Remove: €484 ÷ 1.21 = €400 base (IVA €84). For a typical invoice: €2,500 base → €3,025 total.
Spanish invoices usually show "Base imponible" (net), "Cuota IVA" (the tax) and "Total factura" (gross) — the three numbers this calculator produces.
Registration and filing basics
- Registration: obligatory when you make regular taxable supplies of goods or services in Spain — there is no broad small-business exemption like the UK threshold, though some activities have special regimes.
- Filing: most businesses file quarterly VAT returns (Modelo 303) and an annual summary (Modelo 390) with the Agencia Tributaria; larger businesses also report through the SII system nearly in real time.
- Cross-border: intra-EU B2B work is generally reverse-charged; Spanish VAT numbers start with ES and are VIES-checkable.
Related tools
France VAT calculator · Italy VAT calculator · Reverse VAT calculator · All VAT rates
Spanish VAT questions
What is the VAT rate in Spain?
The standard IVA rate is 21%, with reduced rates of 10% and 4% for specific categories.
How do I calculate IVA backwards?
Divide the total by 1.21 at the standard rate. €121 becomes €100 base with €21 IVA.
Does the Canary Islands use Spanish VAT?
No — the Canary Islands apply IGIC, a separate indirect tax with its own rates. Mainland IVA figures do not apply there.
How often are Spanish VAT returns filed?
Usually quarterly (Modelo 303) with an annual summary (Modelo 390), filed through the Agencia Tributaria.
What are "base imponible" and "cuota"?
On a Spanish invoice, base imponible is the net amount, cuota is the VAT amount, and total factura is the gross figure including VAT.
Rates checked against Spanish tax authority sources on 16 October 2026 · Methodology · Editorial standards · Report an error