Standard rate: 18.00% → 21.00%
Rate changed from 18.00% to 21.00%
Historical VAT data
Spain VAT rate history
Current standard rate: 21.00%. Review recorded rates, effective periods and source-backed changes.
Recorded changes
Standard rate: 16.00% → 18.00%
Rate changed from 16.00% to 18.00%
Standard rate: 15.00% → 16.00%
Rate changed from 15.00% to 16.00%
Standard rate: 13.00% → 15.00%
Rate changed from 13.00% to 15.00%
Standard rate: 12.00% → 13.00%
Rate changed from 12.00% to 13.00%
Rate periods
| Rate type | Rate | Effective from | Effective to |
|---|---|---|---|
| Standard | 21.00% | Sep 1, 2012 | Current |
| Standard | 18.00% | Jul 1, 2010 | Sep 1, 2012 |
| Standard | 16.00% | Jan 1, 1995 | Jul 1, 2010 |
| Standard | 15.00% | Aug 1, 1992 | Jan 1, 1995 |
| Standard | 13.00% | Jan 1, 1992 | Aug 1, 1992 |
| Standard | 12.00% | Jan 1, 1986 | Jan 1, 1992 |