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.
Last updated
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.
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
Ready to automate your sales tax?
No credit card required.