Spain VAT Calculator & Rate
Spain VAT calculator
VAT = 100.00 × 21% = 21.00; gross = 100.00 + 21.00 = 121.00
How much is VAT in Spain?
In Spain the tax is known as IVA.
Agencia Tributaria: general rate 21%; reduced rates 10% and 4%; 0% on certain transactions. A temporary 10% rate applied to certain energy supplies (electricity contracts up to 10 kW, natural gas, biomass and firewood) from 22 March to 31 May 2026 and to fuels from 22 March to 30 June 2026; the rest of 2026 is at 21% (AEAT, Tipos IVA 2026).
Spain VAT worked examples
| Rate | Tax share of a gross price | Net 100 → tax / gross | Net 1,000 → tax / gross | Gross 100 → tax / net | Gross 1,000 → tax / net |
|---|---|---|---|---|---|
| 21% standard | 21/121 ≈ 17.3554% | 21.00 / 121.00 | 210.00 / 1,210.00 | 17.36 / 82.64 | 173.55 / 826.45 |
| 10% | 10/110 ≈ 9.0909% | 10.00 / 110.00 | 100.00 / 1,100.00 | 9.09 / 90.91 | 90.91 / 909.09 |
| 4% | 4/104 ≈ 3.8462% | 4.00 / 104.00 | 40.00 / 1,040.00 | 3.85 / 96.15 | 38.46 / 961.54 |
About this page
Worked in whole cents: the tax is rounded to the nearest cent (half a cent goes up) and the other amount is the difference, so the boxes always add up. From a gross amount the tax is gross × rate ÷ (100 + rate); from a typed tax amount the net is worked back and your tax amount stays as typed. Your tax authority may set its own rounding rules for invoices.
Add VAT: gross = net × (1 + rate ÷ 100). Extract VAT: tax = gross × rate ÷ (100 + rate), and net = gross − tax.
Not tax advice. Rates were last verified on the date shown; confirm with the linked official source before invoicing.