The 21 % rate is applied. All three rates are the same across mainland Spain and the Balearic Islands. The Canary Islands do not charge VAT but IGIC, and Ceuta and Melilla charge IPSI: those are different taxes and are not worked out here.
| Taxable base | €100.00 |
| VAT (21 %) | €21.00 |
| Total including VAT | €121.00 |
Educational estimate, not tax advice. Which rate applies to a given product or service is set by articles 90 and 91 of the Spanish VAT Act; if in doubt, check with the Agencia Tributaria or an adviser.