VAT in Spain
The Impuesto sobre el Valor Anadido (IVA), has just like VAT anywhere else a base rate (21%) and allows some exceptions, typically for goods and services that are considered 'vital'.
Basis, default rate, applicable to most goods.
Applies to some foods, transport, culture, rennovations, ...
Certain newspapers, some pharmaceuticals, social housing…
Very limited: (inter)national flights, gold coins, ...
(Source : vatlive.com )