Spain
Áireamhán CBL

Ríomh CBL go héasca do idirbhearta in Spain. Is é 21.00% an ráta caighdeánach reatha.

Rátaí fíor-ama Sonraí oifigiúla an AE

Tír

Ráta

Saincheaptha %

Méid Glan

Roinn & Sonraí Áireamhán iomlán

Sonraí oifigiúla an Choimisiúin Eorpaigh 27 tír an AE 100% saor in aisce Gan clárú riachtanach

Adding 21.00% VAT

Gross = Net × 1.21

Example: €100 net → €121.00 gross

Removing 21.00% VAT

Net = Gross ÷ 1.21

Example: €100 gross → €82.64 net

Rátaí CBL reatha

Rátaí CBL - Spain

Ráta Caighdeánach: 21.00%
Ráta Laghdaithe: 10%
Ráta Sárlaghdaithe: 4.00%

Key Information

Country Code

Currency

€

Standard Rate

21.00%

VAT Number Format

esXXXXXXXXX

EU Member

VIES Validation

Not Available

Validate Spain VAT Numbers

Verify any Spain VAT number instantly using the official EU VIES database.

Spain VAT Guide

VAT Registration & Compliance

Businesses operating in Spain must register for VAT if their annual turnover exceeds the national threshold. Foreign companies trading in Spain may need to register immediately without a threshold. The standard VAT rate of 21.00% applies to most goods and services.

Rate Structure

Spain applies different VAT rates depending on the product or service:

Standard Rate (21.00%) — applies to most goods and services
Reduced Rate (10%) — applies to essential goods like food, books, and pharmaceuticals
Super Reduced Rate (4.00%) — applies to basic necessities

Frequently Asked Questions

The standard VAT rate in Spain is 21.00%. This is applied to most goods and services. Reduced rates may apply to certain categories. Reduced Rate (10%) — applies to essential goods like food, books, and pharmaceuticals

Multiply the net price by 1.21. For example, €100 × 1.21 = €121.00 including 21.00% VAT.

Divide the gross price by 1.21. For example, €121.00 ÷ 1.21 = €100.00 net price.

VAT numbers in Spain start with the country code es followed by digits. The format is esXXXXXXXXX.

If your business exceeds the national VAT registration threshold in Spain, you must register. Foreign companies selling to consumers may also need to register under the EU's One-Stop Shop (OSS) scheme.

VAT Rate History EU VAT Map