Spain (ES) Data

For VAT purposes, the country does not include the Canary Islands, Ceuta and Melilla.

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 21%
Reduced 10%
Super Reduced 4%

 

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/01/1986 6 12 33
01/01/1992 6 13 28
01/08/1992 6 15 28
01/01/1993 3 | 6 15
01/01/1995 4 | 7 16
01/07/2010 4 | 8 18
01/09/2012 4 | 10 21

 

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 4 Bread; bread-making flours; milk; cheese; eggs; fruits, vegetables, tubers and cereals
10  
2 Water supplies 10  
3 Pharmaceutical products 4 Medicinal products for human use, pharmaceutical forms, pharmaceutical compounding products and officinal preparations.
10 Medical products for veterinary uses; napkins, tampons, panty liners, condoms and other non-medical contraception.
21  
4 Medical equipment for disabled persons 4 Vehicles for persons with reduced mobility; prosthesis, orthosis and internal implants for disabled people; repair services of cars and wheelchairs for disabled people and the services adapting taxis for their use by disabled people
10  
Children’s car seat 21  
5 Transport of passengers (+see n° VI) 10  
6 Books 4

21

Books, newspapers and magazines not containing only or mainly advertising (not more than 75 percent of their revenue obtained by advertising), as well as ancillary elements supplied jointly with these goods through a flat price are subject to 4%. 4% applies as well to albums, musical scores, maps, and drawing pads, except for electronic goods and devices
Books on other physical means of support 4

21

Newspapers 4

21

Periodicals 4

21

7 Admission to cultural services (shows, cinema, theatre) Ex Supplied by bodies governed by public law or by other organisations that can qualify as charitable under the Member State legislation
21  
Admission to amusement parks 21  
8 Pay TV/ cable TV 21  
TV licence 21  
9 Writers, composers, etc. 21  
10 Social housing 4 Dwellings qualified by the administration for official protection in a special regime or of social promotion, when the supplies are made by their promoters, including garages and annexes located in the same building which are jointly conveyed with such buildings. For these purpose, the number of parking spaces may not exceed two units, leasing with purchase option of dwellings qualified by the administration for official protection in a special regime or of social promotion, including garages and annexes located in the same building which is jointly conveyed with such buildings.
10  
10a Renovation and repairing of private dwellings 10 Renovation and repairing of private dwellings completed at least 2 years ago
10b Window cleaning and cleaning in private households 21  
11 Agricultural inputs 10  
12 Hotel accommodation 10  
12a Restaurant and catering services 10  
13 Admission to Sporting events 10 The amateur sports events
21  
14 Use of Sporting facilities 21

Ex

 
15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec 4 Assistance services for the promotion of personal autonomy and care for dependent people, as long as they are provided in concerted places or residences or through a price deriving from a public tender attributed to the providing company or as a consequence of an economic service linked to such services which covers more than 75% of the price in application, in both cases, of the legal provisions.
10  
Ex  
16 Supplies by undertakers and cremation services 21  
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec 21

 

Ex

 
18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 10  
19 Minor repairing (including mending and alteration) of:    
Bicycles 21  
Shoes and leather goods 21  
Clothing and household linen 21  
20 Domestic care services (**) 21  
21 Hairdressing 21