Spain’s IVA (Impuesto sobre el Valor Añadido) is the Spanish implementation of the EU VAT directive, and it applies to virtually every commercial sale of goods or supply of services within Spanish territory — including the Balearic Islands, though not the Canary Islands, Ceuta, or Melilla, which operate under separate regimes. Whether you are a freelancer issuing a factura, a business checking the tax on a supplier invoice, a tourist working out how much IVA is embedded in a hotel bill, or an importer pricing goods for the Spanish market, this calculator gives you an instant, accurate answer in euros.
The tool covers all four rate bands in a single screen: the general 21% rate that applies to most goods and services, the reduced 10% rate for non-basic food, hospitality, and transport, the super-reduced 4% rate for staple foods, books, and medicines, and the zero / exempt category for exports and certain services.
How Spanish IVA works
IVA is a consumption tax collected at every stage of the supply chain, but each business in the chain reclaims the IVA it paid on its inputs, so the economic burden falls entirely on the final consumer. For businesses registered for IVA, the headline figures are:
- IVA repercutido (output tax): charged on sales and paid to the Agencia Tributaria quarterly.
- IVA soportado (input tax): paid on purchases and offset against output tax.
- The net IVA liability (or refund) is settled via the Modelo 303 quarterly return.
For consumers there is no reclaim — the gross price is what you pay.
The three active rate bands explained
| Band | Rate | Key examples |
|---|---|---|
| General | 21% | Electronics, clothing, vehicles, alcohol, most professional services |
| Reducido | 10% | Prepared food, restaurants, hotels, buses, trains, new homes |
| Superreducido | 4% | Bread, milk, eggs, fresh fruit and veg, books, newspapers, prescription drugs |
A fourth category — exento — covers transactions that fall outside IVA entirely, such as exports, intra-EU supplies under the reverse-charge mechanism, and certain healthcare, education, and financial services. These attract 0% IVA and the supplier cannot reclaim input tax.
Worked example
A Spanish architect bills a Madrid law firm for design consultancy. The net fee agreed is 4,500 euros. Professional services fall under the general 21% rate.
- IVA at 21%: 4,500 x 0.21 = 945.00 euros
- Gross invoice total: 4,500 + 945 = 5,445.00 euros
The law firm pays 5,445 euros. Because the law firm is IVA-registered, it reclaims the 945 euros on its next Modelo 303. The architect collects it and remits it to the Agencia Tributaria. The net cost to the economy is zero at this stage — IVA only crystallises as a real cost for the final non-registered consumer.
Now suppose a tourist wants to recover IVA from a 242 euro receipt for a leather jacket (general 21%):
- Net price embedded in the receipt: 242 / 1.21 = 200.00 euros
- IVA paid: 242 - 200 = 42.00 euros
Select “Remove IVA”, enter 242, choose the General band, and the calculator shows these figures immediately. Tourists from outside the EU can reclaim this IVA at the airport via the DIVA electronic refund system.
IVA in the Canary Islands and other territories
The Canary Islands use IGIC (Impuesto General Indirecto Canario) instead of IVA. The standard IGIC rate is 7%, with reduced bands at 3% and 0%. Ceuta and Melilla apply IPSI at their own rates. This calculator covers peninsular Spain and the Balearic Islands only. If you trade with or in the Canary Islands, use the local IGIC rates.
For guidance only — not tax advice. Rates are correct as of 2025 under Ley 37/1992 (LIVA) as amended. Confirm current rates with the Agencia Tributaria at aeat.es or a qualified Spanish tax adviser before filing.