Free Spain VAT Calculator (IVA)
Published: 5 November 2026 · Updated: 5 November 2026
A €1,000 net price in Spain becomes €1,210 gross at the 21% general IVA rate — €210 of IVA on top. Restaurants and hotels usually charge 10%, and bread, milk, books and medicines just 4%. Enter any amount below to add or remove IVA.
Spain has three IVA rates, and the category decides the bill. Most shopping is 21%, a restaurant meal is 10%, and a loaf of bread is 4% — so the same €100 costs €121, €110 or €104 depending on what you are buying. Pick the right rate first; the maths is the easy part.
Researched by MixKhazana Team · Last updated 5 November 2026 · Data: Agencia Tributaria (AEAT) 2026 IVA rate table, Ley 37/1992 arts. 90–91, European Commission Taxes in Europe Database
How to use
- Enter the amount in euros.
- Choose the IVA rate — 21% general, 10% reduced or 4% super-reduced.
- Pick Add IVA (net → gross) or Remove IVA (gross → net).
- Click Calculate IVA for the net, IVA and gross amounts.
How it works
IVA — Impuesto sobre el Valor Añadido — is Spain's value added tax, and it works like VAT everywhere in the EU: the seller adds it to the net price, and the buyer pays the gross total. The maths is two lines: to add IVA, gross = net × (1 + rate); to remove IVA, net = gross ÷ (1 + rate). At 21%, €1,000 net becomes €1,210 gross; going the other way, €1,210 gross is €1,000 net and €210 of IVA. The hard part is never the arithmetic — it is knowing which of the three rates applies, so this calculator puts the rate choice front and centre. Moving to Spain? Our best bank accounts in Spain guide on ExpatMoneyEU covers the banking side of the move.
Spain's three rates have been stable for years. The general rate of 21% has applied since September 2012, when it rose from 18%, and it is the default for most goods and services — electronics, clothing, household items and most professional services. The reduced rate of 10% covers the everyday economy: processed food, water, passenger transport, hotels, restaurants, cultural events and home renovation. The super-reduced rate of 4% is reserved for essentials: bread, milk, eggs, fruit and vegetables, books, newspapers, medicines and wheelchairs. One trap catches newcomers: alcoholic drinks and sugared soft drinks are taxed at 21% even when the meal around them is 10%, and the Canary Islands do not use IVA at all — they use IGIC at a general rate of 7%.
The formula is: IVA amount = net × rate when adding, and IVA amount = gross − gross ÷ (1 + rate) when removing. A restaurant bill of €50 at 10% carries €4.55 of IVA (€50 − €50 ÷ 1.10); a €20 book at 4% carries €0.77. For invoices, Spanish law (Royal Decree 1619/2012) requires the net, the IVA rate, the IVA amount and the gross total to be shown separately — exactly the four numbers this calculator returns.
Worked example
A Madrid shop sells a laptop for €1,000 before tax, a restaurant meal for €50, and a book for €20:
- Laptop (21% general): €1,000 × 1.21 = €1,210 gross — €210 IVA
- Restaurant meal (10% reduced): €50 × 1.10 = €55.00 gross — €4.55 IVA
- Book (4% super-reduced): €20 × 1.04 = €20.80 gross — €0.77 IVA
- Reverse check: €1,210 gross at 21% → €1,210 ÷ 1.21 = €1,000 net
Try your own numbers in the widget — switch to “Remove IVA” mode and paste a gross price from any Spanish invoice to see the net underneath.
Figures used here
| IVA band | Rate | Examples |
|---|---|---|
| General (tipo general) | 21% | Electronics, clothing, services |
| Reduced (tipo reducido) | 10% | Restaurants, hotels, transport |
| Super-reduced | 4% | Bread, milk, books, medicines |
| General rate since | Sep 2012 (was 18%) | Ley 37/1992 art. 90 |
| Canary Islands | IGIC 7% | Not IVA — separate system |
Frequently asked questions
What is the VAT rate in Spain in 2026?
Spain applies three IVA rates in 2026: the general rate of 21% for most goods and services, the reduced rate of 10% for food, passenger transport, hotels and restaurants, and the super-reduced rate of 4% for essentials such as bread, milk, books and medicines. The rates are set by Ley 37/1992 and published in the Agencia Tributaria (AEAT) rate table.
What is taxed at 10% IVA in Spain?
The 10% reduced rate covers processed food, water supply, passenger transport, hotel accommodation, restaurant services, cultural-event admission, home renovation work and certain agricultural supplies. Alcoholic drinks and sugared soft drinks stay at 21% even inside otherwise reduced categories.
What is taxed at 4% IVA in Spain?
The 4% super-reduced rate covers basic necessities: common bread, milk, cheese, eggs, fruit and vegetables, olive oil, books and newspapers, human medicines, wheelchairs and mobility vehicles, and social housing. It applies to a narrow, legally defined list — not to all food.
How do I remove IVA from a gross price?
Divide the gross price by 1 plus the rate: net = gross / 1.21 for the 21% rate. A €1,210 invoice at 21% IVA is €1,000 net plus €210 IVA. Use the calculator above in “Remove IVA” mode and it does the division for any of the three rates.
How do I add IVA to a net price?
Multiply the net price by 1 plus the rate: gross = net × 1.21 for the 21% rate. A €1,000 net price at 21% IVA becomes €1,210 gross, with €210 of IVA. Use the calculator above in “Add IVA” mode.
Does VAT apply in the Canary Islands?
No — the Canary Islands are outside the EU VAT area and use IGIC (Impuesto General Indirecto Canario) instead, at a general rate of 7% with its own reduced rates. Do not apply mainland IVA rates to Canary Islands sales; this calculator covers peninsular Spain and the Balearic Islands.
What official sources are the 2026 Spain IVA rates based on?
The 21%, 10% and 4% rates come from Ley 37/1992 (articles 90 and 91) and the Agencia Tributaria (AEAT) 2026 IVA rate table, as confirmed by the European Commission Taxes in Europe Database. The general rate has been 21% since September 2012.