Tips de IVA: España
Bandera de España

VAT rates: Spain in 2025

Calculadora de IVA
Deliveries, Intra-Community Acquisitions or Imports of Goods (Including work executions that are service provisions resulting in the delivery of any of these)General Rate (Article 90.One, Law 37/1992) - 21%; Reduced Rates (Article 91.One, Law 37/1992)
1. Products commonly and suitably used for human or animal nutrition
  • Excluded: Tobacco, alcoholic beverages.
21%
  • Excluded: Soft drinks, juices and sodas with added sugars or sweeteners.
21%
10%
2. Animals, vegetables and other products intended for obtaining human or animal nutrition products, breeding animals and those intended for fattening before consumption.10%
3. Goods used in agricultural, forestry or livestock activities: seeds, fertilizers, organic waste, correctors and amendments, herbicides, pesticides, plastics and paper bags for crops.10%
4. Water suitable for human or animal consumption or for irrigation, including in solid state.10%
5. Medicines for animal use.
  • Medicinal substances and active ingredients used in their production.
21%
10%
6. Pharmaceutical products for direct consumer use (cotton wool, gauze, bandages...)
  • Medical equipment, devices and other instruments designed by their objective characteristics for personal and exclusive use by people with physical, mental, intellectual or sensory impairments (Annex VIII VAT Law). Including prescription glasses, contact lenses and products for their care.
10%
  • Surgical masks and in vitro diagnostic medical devices for SARSCOV-2.
21%
  • Other medical equipment, devices, healthcare products and instruments.
21%
  • Medical equipment, devices and other instruments used to supplement physical deficiencies of animals or for prevention, diagnosis or treatment of animal diseases.
21%
  • Cosmetics and personal hygiene products (except sanitary pads, tampons, panty liners and condoms.
21%
  • Accessories, spare parts and components of medical equipment, devices and other instruments.
21%
10%
7. Housing, garages (maximum 2 units), and annexes transferred together with the housing (when VAT exemption is not applicable as in the case of deliveries made by the developer).
  • Excluded: Business premises
21%
  • Excluded: Buildings intended for demolition
21%
10%
8. Seeds, bulbs, cuttings and other plant products used in obtaining flowers and live plants.
  • Ornamental flowers and live plants (including those delivered by funeral homes and cemeteries)
10%
10%
9. Deliveries of goods related to their activity by funeral companies.21%
10. Imports of works of art, antiques and collectibles.10%
11. Deliveries and intra-Community acquisitions of works of art whose supplier is the author or rights holders or non-reseller entrepreneurs with right to deduct.10%
12. Electricity supply, natural gas and natural fuels.21%
Service ProvisionsReduced Rates (Article 91.One, Law 37/1992)
1. Transportation of passengers and their luggage10%
2. Hotel, camping and spa services, restaurant services, and the supply of food and beverages for immediate consumption, even if prepared upon prior order of the recipient
  • Mixed hospitality services, shows, nightclubs, party halls, barbecues or similar.
10%
10%
3. Services provided to holders of agricultural, forestry or livestock operations.
  • Excluded: Assignments of use or enjoyment and leasing of goods.
21%
  • Services of agricultural cooperatives to their members as a result of their cooperative activity and in fulfillment of their social purpose, including the use of shared machinery by members.
10%
10%
4. Services provided by interpreters, artists, directors and technicians, natural persons, to film producers and theater organizers.10%
5. Cleaning services for public roads, parks and gardens.10%
6. Collection, storage, transport, recovery or disposal of waste, cleaning of public sewers and rat control and wastewater collection or treatment services.10%
7. Admission to theaters, concerts, circuses, bullfighting events and other live cultural shows.
  • Admission to movie theaters.
10%
  • Admission to zoos, cinemas, exhibitions, amusement parks and fairground attractions.
21%
  • Bullfights.
10%
10%
8. Admission to libraries, archives, documentation centers, museums, art galleries, picture galleries.10%
9. Services provided to individuals who practice sports, related to such practices and that are not exempt.21%
10. Non-exempt social assistance services (art. 20.One.8º) except those taxed at 4%.10%
11. Funeral services provided by funeral homes and cemeteries (not including delivery of flowers and wreaths)21%
12. Healthcare, dental and thermal treatments that are not exempt.21%
13. Amateur sports events.10%
14. Commercial exhibitions and fairs.10%
15. Hairdressing services.21%
16. Supply and reception of digital broadcasting and television services.21%
17. Financial leases with purchase option for housing, including a maximum of 2 parking spaces, and annexes located therein, that are leased together (when exemption is not applicable10%
18. Assignment of time-share rights of buildings, when the property has at least ten accommodations.10%
19. Renovation and repair work carried out on homes, when the following requirements are met:
  • a) The recipient must be a natural person and use the housing to which the works refer for their private use, or be a community of owners.
10%
  • b) The construction or rehabilitation must have been completed at least two years before the start of the works.
10%
  • c) The person carrying out the works must not provide materials or their cost must not exceed 40 percent of the taxable base of the operation.
10%
10%
Construction work on buildings mainly intended for housing, including premises, annexes, garages and complementary installations. Note: Buildings will be considered mainly intended for housing when at least 50% of the built area is intended for such use.Reduced Rates (Article 91.One, Law 37/1992)
1. Construction work resulting from contracts directly formalized between the developer and the contractor for construction or rehabilitation.10%
2. Sales with installation of kitchen and bathroom cabinets and built-in wardrobes, resulting from contracts directly formalized with the construction or rehabilitation developer.10%
3. Construction work resulting from contracts directly formalized between Property Owner Communities and the contractor for the construction of complementary garages on common land or premises, with a maximum of 2 spaces per owner.10%
Deliveries of Goods (Including work executions that are service provisions resulting in the delivery of any of these goods, except VPO)Super-reduced Rates (Article 91.Two, Law 37/1992)
1. Bread; bread-making flours; natural, certified, pasteurized, concentrated, skimmed, sterilized, UHT, evaporated, powdered and fermented milk; cheeses, eggs, fruits, vegetables, legumes, tubers and cereals that are natural products according to the Food Code; Olive oils.4%
2. Books, newspapers and magazines that do not contain solely or mainly advertising and complementary elements delivered together. Including sheet music, maps and drawing notebooks, except electronic articles and devices
  • Digital books, newspapers and magazines that do not contain solely or mainly advertising.
4%
  • Excluded: Objects that, due to their characteristics, can only be used as school material.
21%
4%
3. Medicines for human use, galenic forms, magistral formulas and official preparations.
  • Medicinal substances, active ingredients and intermediate products used in their production.
21%
4%
4. Vehicles for people with reduced mobility and wheelchairs for their exclusive use. Motor vehicles that regularly transport people with disabilities in wheelchairs or with reduced mobility.4%
5. Prostheses, orthoses and internal implants for people with disabilities.4%
6. Official protection housing of special regime or public promotion, when deliveries are made by their developers, including garages (with a maximum of two units), and annexes located in the same building that are transferred together.4%
7. Sanitary pads, tampons, panty liners, condoms and other non-medicinal contraceptives.4%
8. Donations of certain goods to beneficiary entities of patronage intended for their general interest purposes defined in Article 2 of Law 49/2002, of December 23 (food, certain medical articles, books, water supply, solar panels)0%
Service ProvisionsSuper-reduced Rates (Article 91.Two, Law 37/1992)
1. Repair services for vehicles for people with reduced mobility and wheelchairs for exclusive use by people with disabilities. Adaptation services for taxis and private hire vehicles and motor vehicles to transport people with disabilities.4%
2. Leases with purchase option for official protection housing of special regime or public promotion, including parking spaces, with a maximum of two units, and annexes.4%
3. Teleassistance services, home help, day and night centers, and residential care in arranged places or through prices derived from an administrative tender or as a result of financial benefit covering more than 10% of the price.4%
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