ES Value-added tax (VAT) Rates Spain — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
21% 10%, 4% Euro (EUR)

Spain's general VAT rate is 21%, with other rates including 10% and 4% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://www.aeat.es) in Madrid.

Visitors to Spain can qualify for a VAT refund on all purchases made for export - learn more about Spain VAT refunds here.

Spain has the special reduced VAT rates on the following items:

10% reduced VAT rate on: foodstuffs; agricultural supplies; water supplies; some private real estate; sports and cultural events; some house repairs
4% reduced VAT rate on: basic foodstuffs; printed materials; some new housing.

Spain is a member of the European Union (EU) Member State trading bloc, which may affect international VAT collection and regulations.

Spain's consumption tax is called the Value-added tax (VAT), locally known as Impuesto sobre el Valor Añadido (IVA), which was introduced in January 1986.


Spain VAT rates for 2017

Standard
21%
Reduced
4%, 10%
Other
Exempt and exempt with credit

Spain VAT number format

Businesses in Spain that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is A – 1 2 3 4 5 6 7 8 or N – 1 2 3 4 5 6 7 C (ES prefix must be added if the taxable person is included in the VAT Information Exchange System [VIES] census).


Spain VAT return periods

Businesses in Spain that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Madrid. Spain's VAT return periods are:

Monthly (if turnover exceeded EUR6,010,121 in the preceding year or if the taxable person is included in the monthly VAT refund procedure)

Quarterly

Annual statement (required for all taxable persons)


Spain Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Spain are required to start collecting and remitting tax.

Registration
None
Distance selling
EUR35,000
Intra-Community acquisitions
None

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Spain, taxation of a non-established business is: Yes (under certain conditions)


Spain VAT Refunds

Spain has a VAT refund program that allows tourists and others to receive a refund of any Spain VAT paid on goods purchased in Spain that are being exported from the country.

The minimum purchase amount needed to claim a VAT refund is €90.16 Euros (which would yield a VAT refund of about €18.9336). SalesTaxHandbook has detailed information about Spain's VAT refund program:

Learn More About Spain VAT Refunds

ES Value-added tax (VAT) Rates Spain Tax Sources & Citations

  • EN: Spain Value Added Tax
  • RU: НДС Испания
  • CN: 西班牙 增值税
Note: This page is intended to be a simple overview of Spain's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Spain tax information on this page is incorrect or out of date.
Citations:
  1. Spain Ministry of Finance (http://www.aeat.es)
  2. Ernst & Young global VAT tax study, Spain (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/es-spain