Spain VAT rates
| Rate | Applies to |
|---|---|
| 21% | Standard rate: most goods and services |
| 10% | Restaurants, accommodation, transport |
| 4% | Bread, milk, books, medicines |
Mainland and Balearics. The Canary Islands use IGIC instead of VAT.
Adding Spain VAT
€100.00 before VAT is €121.00 including 21% VAT. To take 21% VAT out of a price, divide it by 1.21. The VAT fraction is 21/121.
That is 1 percentage points higher than the UK standard rate of 20%.
Selling to Spain from the UK
Goods you export from Great Britain to a business in Spain are zero rated for UK VAT. Your customer pays 21% import VAT when the goods arrive, unless you agree to sell delivered duty paid. For goods sent to consumers in parcels worth up to €150, you can collect Spain VAT at the checkout through the EU's Import One Stop Shop (IOSS), and since 1 July 2026 a flat €3 customs duty applies per item.
Services you sell to Spain businesses are usually outside the scope of UK VAT, and your customer accounts for 21% VAT under the reverse charge. Digital services sold to consumers in Spain carry Spain VAT from the first euro, normally declared through the non-Union OSS. The EU VAT guide for UK businesses covers each case.
Reduced rate categories are a summary. Confirm the rate for a specific product in the European Commission's Taxes in Europe Database.