see also :
– VAT compliance in Spain
– Intrastat compliance in Spain
– VAT representative in Spain
– SII in Spain
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 10.00 %
- VAT – super reduced rate : 4.00 % Bread; bread-making flours; milk; cheese; eggs; fruits, vegetables, tubers and cereals
- VAT – reduced rate : 10.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 % “
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 10.00 % Medical products for veterinary uses; napkins, tampons, panty liners, condoms and other non-medical contraception.
- VAT – super reduced rate : 4.00 % Medicinal products for human use, pharmaceutical forms, pharmaceutical compounding products and officinal preparations.
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – exempted : %
- VAT – reduced rate : 10.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 10.00 %
- VAT – standard rate : 21.00 %
- VAT – super reduced rate : 4.00 %
- VAT – standard rate : 21.00 %
- VAT – super reduced rate : 4.00 %
- VAT – standard rate : 21.00 %
- VAT – exempted : %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – standard rate : 21.00 %
- VAT – exempted : %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 10.00 %
- VAT – super reduced rate : 4.00 % See above at “Social Housing”
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 10.00 % If the following conditions are met: The recipient is an individual, not an entrepreneur or professional and referred for private use; the construction or rehabilitation of housing referred to the works have completed at least two years before the start.
- VAT – reduced rate : 10.00 % Bricklaying work for the repair of private dwellings
- VAT – reduced rate : 10.00 % Renovation and repairing of private dwellings completed at least 2 years ago
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 10.00 %
- VAT – super reduced rate : 4.00 % Dwellings qualified by the administration for official protection in a special regime or of social promotion, when the supplies are made by their promoters, including garages and annexes located in the same building which are jointly conveyed with such buildings. For these purpose, the number of parking spaces may not exceed two units, leasing with purchase option of dwellings qualified by the administration for official protection in a special regime or of social promotion, including garages and annexes located in the same building which is jointly conveyed with such buildings.
- VAT – reduced rate : 10.00 %
- VAT – super reduced rate : 4.00 % Adapted vehicles for persons with restricted mobility; prosthesis, orthosis and internal implants for disabled people; repair services of cars and wheelchairs for disabled people and the services adapting taxis for their use by disabled people.
- VAT – exempted : %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 10.00 %
- VAT – super reduced rate : 4.00 % Dwellings qualified by the administration for official protection in a special regime or of social promotion, when the supplies are made by their promoters, including garages and annexes located in the same building which are jointly conveyed with such buildings. For these purposes, the number of parking spaces may not exceed two units, leasing with purchase option of dwellings qualified by the administration for official protection in a special regime or of social promotion, including garages and annexes located in the same building which is jointly conveyed with such buildings.
- VAT – standard rate : 21.00 %
- VAT – exempted : %
- VAT – reduced rate : 10.00 % Only to not accessory supply of goods.
- VAT – super reduced rate : 4.00 % Assistance services for the promotion of personal autonomy and care for dependent people, as long as they are provided in concerted places or residences or through a price deriving from a public tender attributed to the providing company or as a consequence of an economic service linked to such services which covers more than 75% of the price in application, in both cases, of the legal provisions.
- VAT – standard rate : 21.00 %
- VAT – super reduced rate : 4.00 %
- VAT – reduced rate : 10.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 10.00 %
- VAT – standard rate : 21.00 %
- VAT – super reduced rate : 4.00 %
- VAT – standard rate : 21.00 % “
- VAT – super reduced rate : 4.00 % Books, newspapers and magazines not containing only or mainly advertising (not more than 75 percent of their revenue obtained by advertising), as well as ancillary elements supplied jointly with these goods through a flat price are subject to 4%. 4% applies as well to albums, musical scores, maps, and drawing pads, except for electronic goods and devices. ”
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 10.00 % Services provided by performing artists, directors and technicians
- VAT – standard rate : 21.00 %
- VAT – exempted : % Supplied by bodies governed by public law or by other organisations that can qualify as charitable under the Member State legislation
- VAT – reduced rate : 10.00 % Tickets to live performances (theatre, dance and music) and cinema
- VAT – reduced rate : 10.00 % Only to the amateur sporting events.
- VAT – exempted : %
- VAT – standard rate : 21.00 %
- VAT – margin scheme : %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
AGRICULTURE, FORESTRY AND FISHING
- Agricultural Inputs – Fertilisers
- Agricultural Inputs – Pesticides and plant protection materials
- Agricultural inputs
- Cut flowers and plants for decorative use
MANUFACTURING
- Children’s car seats (as listed in annex III)
MANUFACTURING : Manufacture of food products
- Foodstuffs (as listed in annex III)
- Cut flowers and plants for food production
MANUFACTURING : Manufacture of beverages
- Alcoholic beverages – Beers
- Alcoholic beverages – Spirits
- Alcoholic beverages – Wines
- Non alcoholic beverages – fruit juice (specific rates for certain products)
- Non alcoholic beverages – lemonade (specific rates for certain products)
- Non alcoholic beverages – mineral water (specific rates for certain products)
MANUFACTURING : Manufacture of tobacco products
- Tobacco
MANUFACTURING : Manufacture of wearing apparel
- clothing – Children
- Footwear – Children
- Footwear – Adult
- Furs
- children nappies
- clothing – Adults
”
MANUFACTURING : Manufacture of refined petroleum products
- Petroleum products – Diesel fuel
- Petroleum products – Heating oil
- Petroleum products – LPG
- Petroleum products – Lubricants
- Petroleum products – Petrol (unleaded)
MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations
- Pharmaceutical products (as listed in annex III)
MANUFACTURING : Manufacture of computer, electronic and optical products
- Smartphones and computers
- Hi-Fi – Video hardware
MANUFACTURING : Manufacture of electrical equipment
- Household electrical appliances
MANUFACTURING : Manufacture of furniture
- Furniture
ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY
- Energy products – District heating
- Energy products – Electricity
- Energy products – Firewood
- Energy products – Natural gas
- Energy products – Timber for industrial use
WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES
- Water supplies (as listed in annex III)
- Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
- Treatment of waste and waste water
WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES
- Motor vehicles
TRANSPORTATION AND STORAGE
- Domestic transport of passengers – by air
- Domestic transport of passengers – by inland waterway
- Domestic transport of passengers – by rail
- Domestic transport of passengers – by road
- Domestic transport of passengers – by sea
- International transport of passengers – by air
- International transport of passengers – by inland waterway
- International transport of passengers – by rail
- International transport of passengers – by road
- International transport of passengers – by sea
ACCOMMODATION AND FOOD SERVICE ACTIVITIES
- Consumption on board ships, aircraft or trains – goods
- Bars and cafés
- Restaurant and catering services (as listed in annex III)
- Take Away
- Hotel accommodation (as listed in annex III)
- Bars and cafés – night clubs
- Consumption on board ships, aircraft or trains – services
- Bars and cafés – alcoholic beverages
INFORMATION AND COMMUNICATION
- Newspapers (as listed in annex III)
- Periodicals (as listed in annex III)
- Phone/ fax/ telex/etc.
FINANCIAL AND INSURANCE ACTIVITIES
- Arrangements for the taxation of gold – coins (currency)
- Arrangements for the taxation of gold – Iingots and bars
REAL ESTATE ACTIVITIES
- Building land
- Construction work on new buildings
- Supplies of new buildings
- Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
- Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
HUMAN HEALTH AND SOCIAL WORK ACTIVITIES
- Medical equipment for disabled persons (as listed in annex III)
- Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
- Social housing (as listed in annex III)
- Supplies by undertakers and cremation services (as listed in annex III)
- Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
- Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
ARTS, ENTERTAINMENT AND RECREATION
- Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
- E-books
- Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
- Jewels
- Books on other physical means of support (as listed in annex III)
- Books (as listed in annex III)
- Taxation of works of art, collector’s items and antiques
- Admission to amusement parks (as listed in annex III)
- Pay TV/ cable TV (as listed in annex III)
- Writers, composers etc. (as listed in annex III)
- Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
- Admission to sporting events (as listed in annex III)
- Use of sporting facilities (as listed in annex III)
- Travel Agency
- TV licence (as listed in annex III)
OTHER SERVICE ACTIVITIES
- Hairdressing (as listed in annex III)
- Services supplied by lawyers
ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES
- Window cleaning and cleaning in private households (as listed in annex III)
Detailed VAT rates – sell goods or services in Austria
Detailed VAT rates – sell goods or services in Belgium
Detailed VAT rates – sell goods or services in Bulgaria
Detailed VAT rates – sell goods or services in Cyprus
Detailed VAT rates – sell goods or services in Czechia
Detailed VAT rates – sell goods or services in Germany
Detailed VAT rates – sell goods or services in Denmark
Detailed VAT rates – sell goods or services in Estonia
Detailed VAT rates – sell goods or services in Greece
Detailed VAT rates – sell goods or services in Spain
Detailed VAT rates – sell goods or services in Finland
Detailed VAT rates – sell goods or services in France
Detailed VAT rates – sell goods or services in Croatia
Detailed VAT rates – sell goods or services in Hungary
Detailed VAT rates – sell goods or services in Ireland
Detailed VAT rates – sell goods or services in Italy
Detailed VAT rates – sell goods or services in Lithuania
Detailed VAT rates – sell goods or services in Latvia
Detailed VAT rates – sell goods or services in Luxembourg
Detailed VAT rates – sell goods or services in Malta
Detailed VAT rates – sell goods or services in the Netherlands
Detailed VAT rates – sell goods or services in Poland
Detailed VAT rates – sell goods or services in Portugal
Detailed VAT rates – sell goods or services in Romania
Detailed VAT rates – sell goods or services in Sweden
Detailed VAT rates – sell goods or services in Slovenia
Detailed VAT rates – sell goods or services in Slovakia
Detailed VAT rates – sell goods or services in United Kingdom