Spain VAT Calculator
Spain · MoneyCalculate the VAT on a purchase or invoice in Spain: add VAT to a price excluding tax, or extract the VAT from a price that already includes it.
How is it calculated?
To add VAT to a base amount: total = base × (1 + rate/100). To extract VAT from a price that already includes it: base = total ÷ (1 + rate/100). In Spain the common rates are 21% (general), 10% (reduced), and 4% (super-reduced).
Examples
Add 21% VAT to 100 (taxable base)
The total with VAT is 121 (21 in VAT).
Extract 10% VAT from 200 (final price)
The taxable base is 181.82 (18.18 in VAT).
VAT rates in Spain
The general rate is 21%. To add it, multiply the base by 1.21; to remove it from a final price, divide by 1.21.
If you invoice as self-employed, VAT isn't your income: you charge it and remit it every quarter. Calculate an invoice total with withholding in the freelance project price calculator.
| Rate | Percentage | Common examples |
|---|---|---|
| General | 21% | Most goods and services |
| Reduced | 10% | Hospitality, passenger transport, new housing |
| Super-reduced | 4% | Basic necessities |
Input VAT, output VAT, and settlement
A business charges VAT to its customers (output VAT) and pays VAT on its purchases (input VAT); on its return it settles the difference between the two, not the full output VAT. An individual, on the other hand, always pays the output VAT with nothing to deduct, since they don't file a VAT return.
Sources
- Spanish Tax Agency (Agencia Tributaria) — VAT rates — in effect since September 2012 · reviewed on September 27, 2026
- Spanish Official Gazette (BOE) — Law 37/1992 on Value Added Tax (general, reduced, and super-reduced rates) — in effect since December 1992 · reviewed on September 27, 2026