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VAT - Value Added Tax

Everything about VAT in Spain: tax rates, exemptions, deductions, intra-community operations and special schemes.

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VAT rates in Spain

21%

Standard

Most products and services

10%

Reduced

Food, transport, housing...

4%

Super-reduced

Bread, milk, books, medicines...

0%

Exempt

Healthcare, education, insurance...

What does this expert include?

VAT Law

Complete and updated regulations

Tax rates

Product and service classification

Exemptions

Non-subject or exempt operations

Intra-community VAT

Operations within the EU

Special schemes

Equivalence surcharge, RECC, etc.

Tax forms

303, 390, 349 and others

Example queries

What VAT rate applies to web design services?

How does VAT work in intra-community operations?

When can I apply the equivalence surcharge?

What VAT expenses can I deduct as self-employed?

Which operations are VAT exempt?

How do I declare VAT on imports from China?

Common topics

Commerce

VAT on sales, invoices, equivalence surcharge, marketplaces...

International

Intra-community operations, exports, imports...

Real estate

VAT on rentals, property sales, renovations...

Deductions

Deductible input VAT, proration, differentiated sectors...

Not tax advice

The answers are for guidance only. Consult with a tax advisor for your specific situation.

Official source

To file tax returns, go to the AEAT (Spanish Tax Agency) electronic office.

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