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 )
