Spain IVA Calculator (21%, 10%, 4% and Zero)

Spanish IVA has four rates. The general 21% covers most goods and services. The reduced 10% covers food generally, housing, hospitality, passenger transport and glasses. The super-reduced 4% covers staples -- bread, milk, eggs, fruit, vegetables, cereals, cheese, books, newspapers and medicines. A 0% rate applies to certain operations.

One temporary measure is in force: electricity, natural gas, biomass briquettes and pellets, firewood and fuels are charged at 10% rather than 21% until 30 June 2026.

Adding IVA:

Removing IVA uses the VAT fraction, because the tax is a share of the gross:

At 21% that is 21/121, at 10% it is 10/110, and at 4% it is 4/104.

Adding 21% to €1,000: €210.00 of IVA, €1,210.00 total.

Removing 21% from €1,000: €1,000 × 21/121 = €173.55, leaving a base imponible of €826.45. Deducting 21% of the gross instead would give €790, understating the base by €36.45.

Reduced rate on €1,000: €100.00 at 10%.

Super-reduced on €1,000: €40.00 at 4%.

• Which rate applies to which supply. Classification is the difficult part; the Agencia Tributaria publishes the definitive lists.
• IGIC and IPSI, the separate indirect taxes applying in the Canary Islands, Ceuta and Melilla instead of IVA.
• Recargo de equivalencia, the surcharge applying to retailers in that special regime.
• Exempt operations such as healthcare, education and certain financial services, which differ from zero-rated in that input IVA cannot be recovered.
• The reverse charge (inversión del sujeto pasivo) in construction and certain cross-border supplies.
• The One Stop Shop and the EU distance selling threshold.
• Modelo 303 and 390 filing mechanics, and the SII real-time reporting regime.
• Whether the temporary energy rate has been extended beyond 30 June 2026.

• Deducting 21% from a gross price. €1,000 minus 21% is €790, wrong by €36.45. The correct base is €826.45.
• Assuming all food is 4%. Only specified staples get the super-reduced rate; food generally sits at 10%.
• Applying peninsular IVA in the Canaries. The Canary Islands use IGIC at different rates entirely, and Ceuta and Melilla use IPSI.
• Using 21% on energy bills before July 2026. The temporary 10% rate applies until 30 June 2026.
• Confusing exempt with zero-rated. Only the latter preserves the right to reclaim input IVA.
• Forgetting the recargo de equivalencia. Retailers in that regime pay an additional surcharge on top of the IVA charged by their suppliers.

• Agencia Tributaria: "Tipos impositivos de IVA" and the Tipos IVA 2026 schedule -- 21% general (art. 90.Uno, Ley 37/1992), 10% reduced, 4% super-reduced
• Agencia Tributaria: temporary reduction of energy supplies from 21% to 10% until 30 June 2026
• All figures verified on 30 August 2026