Spain VAT (IVA) Guide for 2026: Rates, Registration & Filing
Spain's standard VAT (IVA) is 21%, with reduced 10% and 4% bands. Covers registration, the SII real-time reporting system, OSS, and filing obligations.
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Key Takeaways
Spain's standard VAT (IVA) rate is 21%, with a 10% reduced rate on some food, hospitality, and transport, and a super-reduced 4% rate on staples like bread, milk, and books. A non-established business must register as soon as it makes taxable supplies, with no threshold; for EU-wide B2C distance sales, VAT is due once sales exceed the EU-wide EUR 10,000 threshold. SaaS and digital products are taxable at 21%, typically accounted for via OSS by non-resident sellers; financial, medical, and education services are exempt.
Taxability Snapshot
SaaS
Taxable
Digital Goods
Taxable
Sales Tax Rates
Spain's standard VAT rate (IVA) is 21%, with a reduced 10% rate on some food, hospitality, and transport, and a super-reduced 4% rate on staples like bread, milk, and books. VAT is administered by the Agencia Tributaria.
Rate | Applies to |
|---|---|
Standard 21% | Most goods and services |
Reduced 10% | Some food, hospitality, transport |
Super-reduced 4% | Basic staples, books, medicines |
Zero 0% | Exports, intra-EU supplies |
Spain is phasing in the Verifactu certified billing-software requirements, which will oblige businesses to use compliant invoicing systems.
Spain VAT Calculator
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Spain · IVARates as of September 2026. Source: AEAT: VAT rates (opens in a new tab).
Spain · Standard rate
21%
IVA rate
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- Rates are for mainland Spain and the Balearic Islands. The Canary Islands, Ceuta and Melilla use their own indirect taxes instead of VAT.
This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.
Registration & nexus threshold
Spain uses VAT registration rules rather than US-style economic nexus. A non-established business must register as soon as it makes taxable supplies in Spain, with no threshold [3]. For cross-border B2C sales within the EU, VAT is due in the customer's country once total EU distance sales exceed the EU-wide EUR 10,000 threshold, reportable through the One Stop Shop [2]. Registration steps are in the How to Register section.
Filing frequency & deadlines
Businesses with prior-year turnover above €6 million file monthly; smaller businesses file quarterly, plus an annual summary return. Large filers also report through the SII real-time invoice system.
Exemptions
Exports and intra-EU B2B supplies are zero-rated, and financial, medical, and education services are exempt. SaaS and digital products are taxable at 21%; non-resident B2C sellers to Spanish consumers usually account via OSS.
Penalties
Voluntary late filing (before any AEAT notice) carries a surcharge of 1% plus 1% for each additional month, rising to 15% plus interest after 12 months. If the AEAT discovers non-compliance first, penalties range from 50% to 150% of the unpaid tax depending on severity, plus late-payment interest.
Sources
[1] Boletín Oficial del Estado — Ley 37/1992 del IVA (rates: 21% / 10% / 4%)
[2] European Commission — One Stop Shop (EU-wide EUR 10,000 threshold)
[4] Agencia Tributaria — Modelo 303 (self-assessment) and Modelo 390 (annual)
[5] Agencia Tributaria — IVA inspections and economic-administrative claims
Verified July 2026 against Agencia Tributaria, Boletín Oficial del Estado, and European Commission guidance.
Frequently asked questions
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