IVA rates in Spain
| Rate | €100.00 net becomes | IVA inside €100.00 gross |
|---|---|---|
| 21% (standard) | €121.00 | €17.36 |
| 10% | €110.00 | €9.09 |
| 4% | €104.00 | €3.85 |
The Canary Islands use IGIC instead (7% general rate).
Worked examples at 21%
- Adding IVA: €250.00 × 1.21 = €302.50 (€52.50 IVA).
- Removing IVA: €250.00 ÷ 1.21 = €206.61 (€43.39 IVA).
Invoicing with IVA
If you're registered for IVA, your invoices need to show the amount without tax, the rate and the IVA separately. Our free invoice generator works it out and lays it out for you. See also what an invoice must include in Spain.