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Spanish VAT Calculator (IVA)

Add or remove Spanish VAT from any amount: pick the rate (21%, 10% or 4%) and see the net amount, the VAT and the final price, with a line-by-line breakdown.

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.

Price including VAT
€121.00

How the result is reached

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.

Video: how to use the calculator

1

The three Spanish VAT rates

The general rate is 21% and applies to most goods and services. The reduced rate of 10% covers hospitality, passenger transport and much of the food shop, among others. The super-reduced rate of 4% is reserved for essentials such as bread, milk, books and medicines. Which rate applies to what is set by articles 90 and 91 of the Spanish VAT Act.

2

Adding and removing are not the same operation

Adding VAT is a multiplication: €100 plus 21% is €121. Removing it is NOT subtracting the same percentage; it is a division: €121 ÷ 1.21 returns the €100 net. Subtracting 21% from €121 gives €95.59, which is wrong. It is the most common mistake when working with VAT-inclusive prices.

3

The Canaries, Ceuta and Melilla do not charge IVA

This is not a different rate; it is a different tax. The Canary Islands charge IGIC and Ceuta and Melilla charge IPSI, each with its own rates and rules. This calculator does not cover them, and any tool offering them as a "region" option inside a VAT calculator is giving you a wrong answer.

4

Consumer prices versus business-to-business

In Spanish retail, prices are advertised VAT-inclusive, so the label already shows the total. In invoicing between businesses and professionals the convention is the opposite: prices are quoted net and the tax is added on the invoice. The same figure can therefore mean different things depending on context.

Worked example

Example: an invoice with a €1,000 net amount at the general rate carries €210 of VAT and totals €1,210. In reverse, if you were charged €1,210 including VAT, the net is €1,210 ÷ 1.21 = €1,000 and the VAT is €210. At the reduced 10% rate, that same €1,000 net would total €1,100.

Frequently asked questions

How do you calculate VAT on an amount?
To add it, multiply the net by the rate and add it on: €1,000 × 21% = €210 VAT, €1,210 total. To remove it, divide the VAT-inclusive price by 1 plus the rate: €1,210 ÷ 1.21 = €1,000.
Why can I not just subtract 21% to remove VAT?
Because the 21% was calculated on the net amount, not on the total. Subtracting 21% from €121 gives €95.59, not €100. You have to divide by 1.21, which is the inverse of what was done when the VAT was added.
Which products carry 10% or 4%?
10% applies to hospitality, passenger transport and many foods, among others; 4% to essentials such as bread, milk, books and medicines. The full lists are in articles 91 and 91.Dos of the VAT Act, and some products have had temporary reductions in recent years, so check the specific case with the Agencia Tributaria.
Is VAT charged in the Canary Islands?
No. The Canaries sit outside the territory where Spanish VAT applies and charge IGIC, their own tax with its own rates. Ceuta and Melilla charge IPSI. These are separate taxes rather than variants of VAT, and this calculator does not compute them.
What is the recargo de equivalencia?
A special regime for certain retailers: their supplier charges an additional surcharge on top of the VAT, and in exchange they are relieved of the formal filing obligations. It is calculated separately and is not included in this tool.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: