VAT rates - Spain
Standard VAT Rate
📌 The standard VAT rate in Spain is 21%, which applies to most goods and services.
Reduced VAT Rates
📉 The following reduced VAT rates apply:
-
10% for:
✔️ Restaurant and catering services
✔️ Hotel accommodations
✔️ Some transport services
✔️ Certain pharmaceutical products -
4% for:
✔️ Basic foodstuffs
✔️ Medicines
✔️ Books, newspapers, and magazines
✔️ Medical devices
✔️ Social housing
Spain applies a 0% VAT rate to specific transactions, including intra-EU supplies, exports, and certain medical products. Keep in mind that zero-rated VAT does not mean exemption—businesses may still need to report sales. The availability of 0% VAT depends on the type of goods/services sold.
For further information, please refer to the official Spanish tax authority website or consult your tax advisor.
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