VAT rates 2026
VAT rates in Spain
The standard VAT rate in Spain is 21%, with reduced rates of 10% and 4%.
Standard rate
21%
Reduced rate
10%
Super-reduced rate
4%
Spain VAT calculator
- Net
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- VAT
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- Gross
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Which rate applies?
The standard rate of 21% applies to most goods and services. The reduced rates (10% and 4%) apply only to goods and services listed in the VAT law of Spain, typically food, books, medicines, public transport or accommodation; the exact lists differ by country and change often, so check the tax authority's list for your products.
Selling to Spain from another country
B2B sales of goods and services between VAT-registered businesses in different EU countries are usually invoiced without VAT under the reverse charge. You must check that your customer's VAT number is valid, ideally when they place the order, and keep the result as proof. Validate a Spain VAT number or use the bulk VAT validator.
Rates from the open-source ibericode/vat-rates data set, updated October 1, 2026. Always confirm rates with the national tax authority before relying on them.
Frequently asked questions
What is the VAT rate in Spain?
How do I calculate VAT in Spain?
What does a Spain VAT number look like?
VAT rates in other countries
VAT validation API
Validate VAT numbers in your app
vatcheckapi checks the format and checksum of EU and UK VAT numbers and confirms the registration with VIES and HMRC, with company name and address where the country provides them.
/v2/check documentation VAT number API All documentation
150 free validations every month. No credit card required.
GET https://api.vatcheckapi.com/v2/check?vat_number=ESA13585625
{
"country_code": "LU",
"vat_number": "26375245",
"format_valid": true,
"checksum_valid": true,
"registration_info": {
"is_registered": true,
"name": "AMAZON EUROPE CORE S.A R.L.",
"address": "38, AVENUE JOHN F. KENNEDY\nL-1855 LUXEMBOURG",
"checked_at": "2023-01-11T12:30:28.000000Z"
}
}