Spain VAT Calculator (IVA) 2026 — Add or Remove VAT Instantly

For cross-border B2B transactions between Spain and another EU country, the Spanish seller invoices without IVA. The EU B2B customer self-assesses the tax. For domestic B2B transactions, reverse charge also applies to certain sectors, like construction or waste recycling.

The SII is Spain's real-time VAT reporting system. Large companies (turnover > €6.01M), VAT groups, and voluntary participants must transmit details of issued and received invoices to the Agencia Tributaria (AEAT) electronically within 4 days.

Exento transactions (e.g., healthcare or education) are in the scope of IVA but legally exempt, meaning input IVA cannot be reclaimed. No sujeto operations (e.g., transfers of an entire business unit) are completely outside the scope of IVA.

Spanish tax regulation states that calculations must be rounded to two decimal places. Half-cents must be rounded up to the nearest cent. Companies can apply rounding per invoice line or to the cumulative total.

Under Spanish commercial and tax laws, businesses must keep all invoices (issued and received) and accounting records for at least 6 years. However, for properties or assets, records should be kept longer due to depreciation rules.

Yes, the 'Crea y Crece' law mandates electronic B2B invoicing for all Spanish companies and freelancers. It is being rolled out in phases (large companies first, followed by SMEs and autónomos), requiring structured e-invoices.

Import IVA is calculated on the customs value plus duties and shipping. Businesses can opt for deferred import VAT (IVA diferido), allowing them to declare and offset the import IVA on their monthly return rather than paying it at customs.

A valid NIF (Número de Identificación Fiscal) or EU VAT ID is required. Without it, the invoice is invalid, and the business customer cannot deduct the input IVA. The issuing business also faces fines for incomplete invoices.

Late filing of Modelo 303 without tax due results in a flat fine (usually €150-€200). If tax is owed, surcharges apply based on the delay, starting at 1% plus an additional 1% for each full month of delay.

No. Freelancers operating under the simplified IVA scheme (régime simplificado) pay tax based on fixed indices and modules, and cannot deduct actual input IVA on business expenses (except for major investments).

Spain's standard IVA (Impuesto sobre el Valor Añadido) rate is 21%. A reduced rate of 10% applies to hospitality and transport, while a super-reduced rate of 4% covers basic necessities like staple foods, books, and medicines.

To extract IVA from an IVA-inclusive price at the standard rate, divide by 1.21. For example: €121 ÷ 1.21 = €100 base imponible, with €21 being IVA.

No. The Canary Islands apply IGIC (Impuesto General Indirecto Canario) at a standard rate of 7%, not mainland IVA. Ceuta and Melilla also have their own system called IPSI.

The Suministro Inmediato de Información (SII) is Spain's near-real-time VAT reporting system. Large companies and those in monthly filing groups must submit invoice data to AEAT within 4 days of issuance.

Yes. Most Spanish autónomos must charge IVA on their invoices and file quarterly Modelo 303 returns. Some professional services also apply IRPF withholding (retención) on invoices to Spanish businesses.

Spain temporarily reduced IVA on basic food staples (bread, milk, eggs, fruit, vegetables, cereals, cheese) to 0% and on cooking oils and pasta to 5% to combat inflation. These rates have been progressively reverting to their standard levels. Check the latest AEAT guidance for current applicable rates.