Spanish VAT Calculator 2026
Enter a price and instantly get the tax base, the VAT amount, and the total. Works both ways: add VAT to a price that excludes tax, or work out the base from a price that already includes it.
The VAT formula
Total = Base × (1 + rate)Base = Total ÷ (1 + rate)VAT = Total − BaseThe "rate" is the percentage as a decimal: 21% → 0.21.
Source: Current Spanish VAT rates, Law 37/1992 on Value Added Tax (IVA).
Example
A €100 service excluding VAT at the standard 21% rate: the VAT is 100 × 0.21 = €21, and the total to invoice is €121. The other way round, if you're charged €121 including VAT, the base is 121 ÷ 1.21 = €100.
Frequently asked questions
Which VAT rate applies?
The standard rate is 21% and covers most goods and services. The reduced 10% rate applies to hospitality, passenger transport and most food. The super-reduced 4% rate covers basic foodstuffs, books, newspapers and medicines.
How do I know if a price already includes VAT?
In a shop, the price shown to the public always includes VAT. On quotes and invoices between businesses, the base and the VAT amount are usually shown separately, and the invoice must break both out.
Can I deduct the VAT I pay?
Only if you're self-employed or a business, the purchase relates to your economic activity, and you hold a full invoice in your name. A final consumer cannot deduct it.
What happens if I apply the wrong rate on an invoice?
You'd need to issue a corrective invoice. If the difference has already been declared, it's corrected in the next return or via a supplementary one.