Spanish VAT Rates
Updated Spanish VAT rate tables
EU member states are required to impose a minimum VAT rate of 15% on all goods and services. Only items or services listed in Annex III of the VAT Directive can have one or two lower rates, which must not be less than 5%.
In Spain, there are three VAT rates: standard, reduced, and super-reduced. The standard VAT rate is 21%, covering most goods and services and the reduced rate is 10%, applicable to certain goods and services like food, books, and medical equipment.
Learn more about VAT rates in Spain in our comprehensive guide below.
Spanish VAT Rates
Standard VAT rate |
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| The standard VAT rate is the predominant rate applied to goods and services in each country. It is imposed on the vast majority of goods and services, except for certain essential items or specific goods and services that may be eligible for a reduced rate, as detailed below. | ||
| Rate | Good or Services | |
| 21% | Applies to all taxable supplies, with certain exceptions | |
Reduced VAT rates |
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| There are goods and services that may qualify for a lower value-added tax (VAT) rate presented below and are subject to change: | ||
| Rate | Good or Services | |
| 10% | Reduced rate | |
| Food for human or animal consumption (excluding alcoholic beverages) | ||
| Veterinary medicines | ||
| Certain pharmaceutical products and medical equipment | ||
| Hotel, camping, spa, and restaurant services, including the provision of food and beverages to be consumed on the premises (with some exceptions) | ||
| Water | ||
| Flowers, plants, seeds, and other plant-based products | ||
| Certain farming and livestock-related services | ||
| Waste management and public space cleaning services | ||
| Access to museums, public libraries, and art galleries | ||
| Certain forms of entertainment like live shows, concerts, fairs | ||
| Passenger transportation services | ||
| The importation of works of art, antiques, and collectors’ items is subject to a reduced VAT rate in Spain, regardless of who the importer is | ||
| Supplies or intra-Community acquisitions of such items by authors, rights holders, entrepreneurs, and professionals other than art resellers who are entitled to fully deduct input VAT | ||
| Services provided by interpreters, artists, directors, and technicians to film and theater producers | ||
| Certain types of property sales | ||
| 4% | Super Reduced rate | |
| Essential food items such as grains, fruits, vegetables, and other basic foodstuffs | ||
| Printed books, magazines, and newspapers (excluding e-books) | ||
| Medications for human use including prescribed and non-prescribed drugs | ||
| Vehicles designed for persons with disabilities or reduced mobility | ||
| Prosthetic devices, including artificial limbs and other body parts | ||
| Implants for disabled persons, including cochlear implants and other medical implants | ||
| Certain social welfare services provided to people who are dependent in others | ||
| Certain subsidized housing supplies which are part of social housing programs | ||
| Feminine hygiene products such as tampons and sanitary pads, and non-medicated contraceptive products | ||
| 0% | Zero rated products | |
| Exports of goods to destinations outside the EU | ||
| Intra-EU supplies of goods to customers that are registered for VAT in another EU member state | ||
| Intra-EU acquisitions of goods from suppliers that are registered for VAT in another EU member state | ||
| Services related to international transport of goods and passengers, including related services such as loading and unloading | ||
| Supplies of goods and services related to diplomatic and consular missions and international organizations | ||
| Supplies of certain precious metals (e.g., gold, silver) and investment gold | ||
| Supplies of natural gas and electricity, and related services, for use as fuel or to produce goods that will be exported or used for certain other purposes | ||
| Supplies of certain goods and services for disabled people | ||
| Supplies of goods and services to ships and aircrafts used for international transport, as well as related services such as maintenance and repair, catering, and refueling | ||
Exempt From VAT |
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| Goods and services related to health and well-being | ||
| Education | ||
| Services related to culture and art provided by public organizations. | ||
| Financial transactions | ||
| Insurance | ||
| Specific types of gambling activities | ||
| Specific goods or services provided by government-run postal services | ||
| Real estate transactions | ||
| Digital currencies that can be used as a medium of exchange, such as Bitcoin or Ethereum | ||
| Services provided by a non-profit organization to its members that are exempt from taxes and do not qualify for deductions | ||
Last Updated: 12/12/2023
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
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