Spain VAT rate
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 | 2026-07-20 |
| 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 |
|---|---|---|
| 1993-01-01 | 15 | Ley 37/1992, de 28 de diciembre, del IVA, art. 90.Uno (origi |
| 1995-01-01 | 16 | Ley 41/1994 (PGE 1995) amending art. 90.Uno, Ley 37/1992 |
| 2010-07-01 | 18 | Ley 26/2009, de 23 de diciembre, de Presupuestos Generales d |
Get it programmatically
curl https://euroref.dev/v1/es/vat
# $0.001 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 · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates · ECB main refinancing rate · late-payment interest rate