Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
In Spain, Value-Added Tax (VAT) is levied. VAT is a general consumption tax that is charged directly on the sale of goods and services in Spain. In Spanish, VAT is known as Impuesto sobre el Valor Añadido.
The different VAT rates in Spain are:
| Rate | Type | Goods and services |
|---|---|---|
| 21% | Standard | All goods and services, except those excluded |
| 10% | Intermediary | Basic necessities such as certain foods; passenger transport; certain cultural events; hotel and restaurant; certain pharmaceutical products; certain social housing; (find the extensive list for 2025) |
| 4% | Reduced | Basic necessities such as bread, milk, books, medicine; certain construction work on new buildings; certain domestic care services (find the extensive list for 2025) |
| 0% | Zero | Certain gold coins, bars and intra-community and international transport (find the extensive list for 2025) |
Specific tax rates are applied in the Canary Islands: the Canary Island General Indirect Tax (IGIC). The IGIC rates are 0%, 3%, 9,5% and 15%.
Last changed 2026-01-26