Spain VAT (IVA) & Tax Invoice Calculator
Calculate Spanish Value Added Tax (Impuesto sobre el Valor Anadido - IVA), retailer surcharges (Recargo de Equivalencia), and self-employed IRPF withholding (Retencion IRPF) on commercial invoices in full compliance with the Spanish Tax Agency (Agencia Tributaria - AEAT) and Veri*Factu regulations.
Spanish Value Added Tax (IVA) Rules
VAT in Spain applies to the consumption of goods and services within the Spanish territory (Peninsula and Balearic Islands). The Canary Islands operate under a separate local indirect tax (IGIC at 7%), and Ceuta and Melilla utilize IPSI.
Statutory VAT Rates
- 21% General Rate: Applies to the vast majority of commercial products, professional services, consulting, tech, electronics, and vehicles.
- 10% Reduced Rate: Applies to hotel accommodations, restaurants, passenger transportation, and residential construction repairs.
- 4% Super-Reduced Rate: Reserved for essential foodstuffs, books, newspapers, pharmaceuticals, and prosthetics.
- Recargo de Equivalencia: Obligatory special regime for sole-trader merchants who sell directly to retail end-consumers without modifying the goods.
📊 Spanish Statutory Comparative Matrix (AEAT, TGSS & Legal Breakdown)
| Concepto Estatutario / Liquidacion | Importe Calculado |
|---|---|
| Liquidacion Principal / Importe Neto Final | 0,00 € |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Spanish Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.