Spain VAT Rates 2026
Spain (España) levies Value Added Tax as IVA (Impuesto sobre el Valor Añadido). The standard rate is 21%, applied to most goods and services. Reduced rates of 10% apply to food, water supply, medicines, hotel accommodation, passenger transport, cultural events.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 21% | Most goods and services |
| Reduced | 10% | Food, water supply, medicines, hotel accommodation, passenger transport, cultural events |
| Super-reduced | 4% | Basic foodstuffs (bread, cereals, milk), books and newspapers, medicines, prosthetics |
Registration and filing
| Registration threshold | No domestic threshold — registration is required before the first taxable supply |
| Tax authority | Agencia Tributaria (AEAT) |
| Filing frequency | Quarterly returns (monthly for large taxpayers in the SII regime), plus an annual summary |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/ES endpoint to get Spain data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/ES
# No authentication required for rate lookups
# Response:
# { "country_code": "ES", "tax_type": "vat",
# "standard_rate": 21, "reduced_rates": [10],
# "currency": "EUR", "last_updated": "2026-01-01" }Applying the correct rate in code
For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Spain standard rate.
// 1. Validate the customer's Spain VAT number
const vatCheck = await fetch(
'http://localhost:3000/api/v1/validate/ES/CUSTOMER_VAT',
{ headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());
// 2. Fetch current Spain VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/ES').then(r => r.json());
// → { standard_rate: 21, reduced_rates: [10] }
// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
// B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
applyRate(0, 'reverse_charge');
} else {
// B2C: charge the Spain standard rate
applyRate(rates.standard_rate, 'standard');
}About Spain VAT
Spain is one of the few EU countries with no VAT registration threshold at all — even a €1 sale triggers registration — though a use-based exemption for small businesses is under discussion. Large taxpayers must report invoice data to AEAT within four days under the SII real-time system. The Canary Islands sit outside EU VAT entirely, applying their own IGIC tax (7% general rate), while Ceuta and Melilla levy the IPSI instead.
VAT in Spain is administered by the Agencia Tributaria (AEAT). Spain VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.
Sources: European Commission — Taxes in Europe Database (TEDB) · Agencia Tributaria — IVA (accessed Jun 2026)
Rate history
- 2010Standard rate raised from 16% to 18%
- 2012Raised again to 21% during the financial crisis
Frequently asked questions
What is the VAT rate in Spain in 2026?
21% standard, 10% reduced (food, hospitality, transport) and 4% super-reduced (bread, milk, books, medicines).
Do the Canary Islands charge Spanish VAT?
No — the Canaries are outside the EU VAT area and apply IGIC (7% general rate) instead; Ceuta and Melilla use the IPSI.
Related concepts and guides: