Spain Value added tax (IVA)
Spain Value added tax (IVA) is 21 percent, in force since 1 Sep 2012. It was 18 percent before that. Last checked against the official source on 11 Sep 2026.
Impuesto sobre el Valor Añadido standard rate applicable in mainland Spain and the Balearic Islands.
| Current value | 21 percent |
|---|---|
| In force from | 2012-09-01 |
| Official source | Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido, art. 90.Uno (rate set to 21% by Real Decreto-ley 20/2012, de 13 de julio, art. 23); AEAT Sede Electrónica 'Tipos impositivos de IVA' and AEAT 'Tipos impositivos en el IVA 2026' (PDF, updated 26/02/2026) |
| Last verified | 2026-09-11 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Standard 21% (art. 90.Uno Ley 37/1992); AEAT confirms for 2026: 'El tipo general de IVA es el 21%. Los tipos reducidos vigentes son el 10% y el 4% (también se aplica el 0% a determinadas operaciones).' Reduced 10% (art. 91.Uno) covers most foodstuffs, water, passenger transport, hospitality/restaurants, hotels, and residential construction; super-reduced 4% (art. 91.Dos) covers bread, milk, cheese, eggs, fruit, vegetables, cereals, olive oil, books, newspapers, medicines and certain disability goods. TEMPORARY FOOD REDUCTIONS HAVE FULLY EXPIRED: the 0%/5% crisis rates introduced by Real Decreto-ley 20/2022 and extended by RDL 4/2024 stepped up to 2%/7.5% for 1 Oct - 31 Dec 2024 and terminated on 31 December 2024; all affected products reverted to their ordinary 4%/10% rates on 1 January 2025. The one permanent change that survived is OLIVE OIL, moved into the 4% super-reduced list by RDL 4/2024 art. 2 amending art. 91.Dos.1.1º Ley 37/1992, effective 1 January 2025. A 0% rate persists only for narrow items (e.g. certain intra-EU and export-related supplies, and specific COVID-legacy categories), not for general food. TERRITORIAL CARVE-OUTS — IVA does NOT apply in the Canary Islands (IGIC, general rate 7%, a separate Canarian tax), nor in Ceuta and Melilla (IPSI). Those are distinct taxes, not IVA rates, and are deliberately excluded from this value. Access: the AEAT rate PDF at sede.agenciatributaria.gob.es is machine-generated and extracts poorly as text; the HTML landing page was used to confirm the headline rates.
Earlier values
| From | Value | Source |
|---|---|---|
| 2010-07-01 | 18 | Ley 26/2009, de 23 de diciembre, de Presupuestos Generales… |
| 1995-01-01 | 16 | Ley 41/1994 (PGE 1995) amending art. 90.Uno, Ley 37/1992 |
| 1993-01-01 | 15 | Ley 37/1992, de 28 de diciembre, del IVA, art. 90.Uno… |
Get it programmatically
curl https://euroref.dev/v1/es/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/es/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/es/vatOther Spain series: Policy interest rate · VAT registration threshold · Minimum wage (Salario Mínimo Interprofesional, SMI) · Public holidays · Consumer price index (IPC) · Corporate income tax (Impuesto sobre Sociedades) · Withholding tax rates · Personal income tax (IRPF) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (interés legal del dinero)
The same figure elsewhere: Sweden · Switzerland · Türkiye · Ukraine · United Kingdom · all 34