Historical VAT data
Spain VAT rate history
Every recorded Spain VAT rate, with effective periods and source-backed changes.
Current standard rate
21%
- Recorded changes
- 5
- Rate periods
- 6
- Earliest record
- 1986
Recorded changes
-
Standard 18% 21% Increase +3 pp
-
Standard 16% 18% Increase +2 pp
-
Standard 15% 16% Increase +1 pp
-
Standard 13% 15% Increase +2 pp
-
Standard 12% 13% Increase +1 pp
Rate periods
| Rate type | Rate | Effective from | Effective to |
|---|---|---|---|
| Standard | 21% | 1 Sep 2012 | Current |
| Standard | 18% | 1 Jul 2010 | 1 Sep 2012 |
| Standard | 16% | 1 Jan 1995 | 1 Jul 2010 |
| Standard | 15% | 1 Aug 1992 | 1 Jan 1995 |
| Standard | 13% | 1 Jan 1992 | 1 Aug 1992 |
| Standard | 12% | 1 Jan 1986 | 1 Jan 1992 |