Guide to Spanish VAT Rates: General, Reduced and Super-reduced Types
Value Added Tax (VAT) in Spain operates under four different rates, each applying to specific goods and services:
General VAT Rate (21%)
- Clothing and footwear
- Fuels (gasoline, diesel, gas oil)
- Beauty services (hairdressing, manicure, tattoos)
- Electronics and communication services
- Alcoholic beverages and tobacco
- Furniture and housing equipment
- Professional sporting events
- New and used cars
- Funeral services
Reduced VAT Rate (10%)
- Food production materials
- Hospitality and catering services
- Public cleaning services
- Cultural activities and entertainment
- Public transport
- Electricity and natural gas
- Agricultural products
- Basic pharmaceutical items
- Vision correction products
- Housing renovation services
Super-reduced VAT Rate (4%)
- Protected housing
- Medical equipment (prostheses, wheelchairs)
- Prescription medications
- Home care services
- Books, newspapers, and magazines
- Female hygiene products
- Teleassistance services
VAT Exempt Items
- Essential foods (bread, eggs, fruits, vegetables)
- Postal services
- Financial products and insurance
- Protected housing rentals
- Educational services
- Healthcare services
- Lotteries and betting
- Public interest donations
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Calculator and credit cards
This VAT structure aims to make essential items more accessible while maintaining higher rates for luxury goods and services. Understanding these rates is crucial for both businesses and consumers in Spain.
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