Spain

VAT in Spain

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'.

21%

Basis, default rate, applicable to most goods.

10%

Applies to some foods, transport, culture, rennovations, ...

4%  

Certain newspapers, some pharmaceuticals, social housing…

0%  

Very limited: (inter)national flights, gold coins, ...

(Source : vatlive.com )