Spain VAT Rate (2026)
Spain applies a standard VAT rate of 21%. A reduced rate of 10% covers food, hotel accommodation, passenger transport, and medical devices. A super-reduced rate of 4% applies to basic foodstuffs, books, newspapers, medicines, and vehicles for disabled persons.
Spain VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 21% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 10% | Reduced | Some foodstuffs; water supplies; certain pharmaceutical products; some medical equipment for disabled persons; domestic passenger transport; intra-community and international transport by road, rail and inland waterways; some social housing; renovation and repair of private dwellings; agricultural supplies; hotel accommodation, camping and spa services, restaurants and, in general, the provision of meals and beverages to be consumed immediately, even if they are made after the recipient’s order; some social services; domestic waste collection; some soft drinks; bars, cafes, night clubs and alcoholic beverages sold therein; cut flowers and plants for food production; some supplies for new buildings; some construction work on new buildings; entrance to cultural buildings and events, including: libraries, archives, and documentation centers, museums, art galleries, theaters, circuses, bullfights, concerts, and to the other live cultural shows; eye glasses, supply of frames, graduated contact lenses and the products necessary for their use, care and maintenance.. |
| 4% | Super-reduced | Some foodstuffs; some pharmaceutical products; some medical equipment for the disabled; some books (excluding e-books); certain newspapers and periodicals; some social housing; some social services. |
| 0% | Zero | Taxation of some gold coins, ingots and bars; intra-community and international transport by air and sea. |
Spain standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jan 1986 – 1 Jan 1992 | 12% |
| 1 Jan 1992 – 1 Aug 1992 | 13% |
| 1 Aug 1992 – 1 Jan 1995 | 15% |
| 1 Jan 1995 – 1 Jul 2010 | 16% |
| 1 Jul 2010 – 1 Sep 2012 | 18% |
| 1 Sep 2012 – present | 21% |
Reduced rate categories in detail
10% reduced rate
The 10% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Super-reduced rate
A super-reduced rate of 4% applies to historically grandfathered categories. Super-reduced rates below 5% are permitted under EU VAT Directive rules only for categories that were already taxed at these rates when the country joined the EU.
Import VAT rate for Spain
Spain applies its standard 21% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Spain
Tourist VAT refund in Spain
Non-EU residents shopping in Spain can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Spain VAT refund
Key facts
- Registration threshold: None (registration required from first taxable supply) annual turnover
- Standard rate: 21%
- Reduced rates: 10%, 4%, 0%
- Tax authority: Agencia Tributaria
- Currency: EUR
FAQ
What is the VAT rate in Spain?
The standard VAT rate in Spain is 21%.
Reduced rates of 10% and 4% and 0% apply to essential goods and services.
What is the import VAT rate for Spain?
Import VAT into Spain is charged at the standard 21% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
What VAT rate applies to food in Spain?
Basic foods (bread, flour, eggs, milk, cheese, fruit, vegetables, cereals, olive oil) were temporarily reduced to 0% in 2023 and some remain at 0% or 4% super-reduced. Other food items are taxed at 4% or 10% depending on category.
How do I validate a Spain VAT number?
Spain VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
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