Country · ES
Spain VAT rates
The standard VAT rate in Spain is 21%. Reduced rate: 10%. Super-reduced rate: 4%.
Rates in force on (page built 2026-10-18), last checked against the official source on . Official source: europa.eu.
Current rates
| Type | Rate | Applies to (source wording) | Since |
|---|---|---|---|
| Standard | 21% | Not listed in the source | not stated |
| Reduced | 10% | Not listed in the source | not stated |
| Super-reduced | 4% | Not listed in the source | not stated |
Categories are shown only where the source names them, in the source's wording. The full scope of each rate is set in national law.
History since 2020
We have not yet sourced any rate change for Spain since 2020. That does not mean there was none; see the change log for what we have verified.
VAT number format
ES followed by 9 characters: a letter or digit, 7 digits, a letter or digit; the first and last may not both be digits.
Example: ESX9999999X
Structure confirmed in the official source, checked .
Check Spain VAT number format Validity: official VIES checker
E-invoicing in Spain
See e-invoicing obligations, formats and deadlines on E-invoicing mandates: Spain.
Notes
Current rates from the European Commission's Your Europe table (last checked by the Commission on 13 July 2026), cross-checked against the Taxes in Europe Database (situation on 1 July 2026). Regional rates are not included; zero rates are listed only where the source lists them. Temporary reductions on certain foodstuffs in 2023 and 2024 are not recorded here.
Sources
- https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm
- https://ec.europa.eu/taxation_customs/tedb/rest-api/configurations
- https://ec.europa.eu/taxation_customs/tedb/
- https://ec.europa.eu/taxation_customs/vies/#/faq
Last verified:
Information only, not tax advice. Rates and their scope change; always confirm with the official source (europa.eu) before you invoice.