Spanish VAT calculator — taxable base, tax and total
Spanish VAT is always charged on the taxable base, never on the total: to take it out of a VAT-inclusive price, divide by one plus the rate instead of deducting the percentage.
2026 rules — verified on September 26, 2026Free, no account
This content is part of the path: Managing VAT as a self-employed worker in Spain· Step 3 of 7· Next step: Spanish equivalence surcharge — what to add to a retailer's invoice
This content is part of the path: Selling to other EU countries from Spain· Step 2 of 6· Next step: Spanish VAT number (NIF-IVA): registering in the Register of Intra-Community Operators (ROI) with modelo 036
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- BOE — Ley 37/1992 del Impuesto sobre el Valor Añadido — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Uno. El Impuesto se exigirá al tipo del 21 por ciento, salvo lo dispuesto en el artículo siguiente. »
- BOE — Ley 37/1992 — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Uno. Se aplicará el tipo del 10 por ciento a las operaciones siguientes: »
- BOE — Ley 37/1992 — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Dos. Se aplicará el tipo del 4 por ciento a las operaciones siguientes: »
Calculation assumptions
- A taxable, non-exempt supply of goods or services. Exempt and out-of-scope supplies, reverse charge and the special schemes are not covered — including the equivalence surcharge, which has its own calculator.
- You choose the rate: whether a supply qualifies for a reduced rate depends on the lists in sections one and two of article 91 of Law 37/1992, and that is not checked here.
- The 0 % rate in article 91, section four, of Law 37/1992 is not offered: it is reserved for goods donated to non-profit entities under Law 49/2002 that use them for their public-interest purposes. On such a supply the VAT is nil, so there is nothing to calculate.
- Rates under Law 37/1992 in force in 2026 in the territory where the tax applies. VAT does not apply in the Canary Islands, Ceuta or Melilla.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.