VAT rates in Spain
Spain has three VAT rates, depending on the type of product or service:
| Rate | Percentage | Examples |
|---|---|---|
| Standard | 21% | Most goods and services |
| Reduced | 10% | Hospitality, passenger transport, some foods |
| Super-reduced | 4% | Bread, milk, fruit, books, medicine |
How it's calculated
To add VAT: final price = price without VAT × (1 + rate/100). For example, €100 at 21% gives €121.
To remove VAT (when you have the final price and want the base): base = final price ÷ (1 + rate/100). For example, €121 at 21% gives a base of €100.
Common mistake: to remove VAT from a final price, do NOT simply subtract 21% from the total — that gives an incorrect result. You need to divide by 1.21, not subtract 21%.