VAT RATES – Spain

see also :
– VAT compliance in Spain
– Intrastat compliance in Spain
– VAT representative in Spain
– SII in Spain

AGRICULTURE, FORESTRY AND FISHING

Agricultural Inputs – Fertilisers
• VAT – reduced rate : 10.00 %
Agricultural Inputs – Pesticides and plant protection materials
• VAT – reduced rate : 10.00 %
Agricultural inputs
• VAT – reduced rate : 10.00 %
Cut flowers and plants for decorative use
• VAT – standard rate : 21.00 %

MANUFACTURING

Children’s car seats (as listed in annex III)
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of food products

Foodstuffs (as listed in annex III)
• VAT – reduced rate : 10.00 %
• VAT – super reduced rate : 4.00 % Bread; bread-making flours; milk; cheese; eggs; fruits, vegetables, tubers and cereals
Cut flowers and plants for food production
• VAT – reduced rate : 10.00 %

MANUFACTURING : Manufacture of beverages

Alcoholic beverages – Beers
• VAT – standard rate : 21.00 %
Alcoholic beverages – Spirits
• VAT – standard rate : 21.00 %
Alcoholic beverages – Wines
• VAT – standard rate : 21.00 %
Non alcoholic beverages – fruit juice (specific rates for certain products)
• VAT – reduced rate : 10.00 %
Non alcoholic beverages – lemonade (specific rates for certain products)
• VAT – reduced rate : 10.00 %
Non alcoholic beverages – mineral water (specific rates for certain products)
• VAT – reduced rate : 10.00 %

MANUFACTURING : Manufacture of tobacco products

Tobacco
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of wearing apparel

clothing – Children
• VAT – standard rate : 21.00 %
Footwear – Children
• VAT – standard rate : 21.00 %
Footwear – Adult
• VAT – standard rate : 21.00 %
Furs
• VAT – standard rate : 21.00 %
children nappies
• VAT – standard rate : 21.00 %
“
clothing – Adults ”
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of refined petroleum products

Petroleum products – Diesel fuel
• VAT – standard rate : 21.00 %
Petroleum products – Heating oil
• VAT – standard rate : 21.00 %
Petroleum products – LPG
• VAT – standard rate : 21.00 %
Petroleum products – Lubricants
• VAT – standard rate : 21.00 %
Petroleum products – Petrol (unleaded)
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

Pharmaceutical products (as listed in annex III)
• 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.

MANUFACTURING : Manufacture of computer, electronic and optical products

Smartphones and computers
• VAT – standard rate : 21.00 %
Hi-Fi – Video hardware
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of electrical equipment

Household electrical appliances
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of furniture

Furniture
• VAT – standard rate : 21.00 %

ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

Energy products – District heating
• VAT – standard rate : 21.00 %
Energy products – Electricity
• VAT – standard rate : 21.00 %
Energy products – Firewood
• VAT – standard rate : 21.00 %
Energy products – Natural gas
• VAT – standard rate : 21.00 %
Energy products – Timber for industrial use
• VAT – standard rate : 21.00 %

WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

Water supplies (as listed in annex III)
• VAT – reduced rate : 10.00 %
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)
• VAT – reduced rate : 10.00 %
• VAT – exempted : %
Treatment of waste and waste water
• VAT – reduced rate : 10.00 %

WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

Motor vehicles
• VAT – standard rate : 21.00 %

TRANSPORTATION AND STORAGE

Domestic transport of passengers – by air
• VAT – reduced rate : 10.00 %
Domestic transport of passengers – by inland waterway
• VAT – reduced rate : 10.00 %
Domestic transport of passengers – by rail
• VAT – reduced rate : 10.00 %
Domestic transport of passengers – by road
• VAT – reduced rate : 10.00 %
Domestic transport of passengers – by sea
• VAT – reduced rate : 10.00 %
International transport of passengers – by air
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by inland waterway
• VAT – reduced rate : 10.00 %
International transport of passengers – by rail
• VAT – reduced rate : 10.00 %
International transport of passengers – by road
• VAT – reduced rate : 10.00 %
International transport of passengers – by sea
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

ACCOMMODATION AND FOOD SERVICE ACTIVITIES

Consumption on board ships, aircraft or trains – goods
• VAT – standard rate : 21.00 %
Bars and cafés
• VAT – reduced rate : 10.00 %
Restaurant and catering services (as listed in annex III)
• VAT – reduced rate : 10.00 %
Take Away
• VAT – reduced rate : 10.00 %
Hotel accommodation (as listed in annex III)
• VAT – reduced rate : 10.00 %
Bars and cafés – night clubs
• VAT – reduced rate : 10.00 %
Consumption on board ships, aircraft or trains – services
• VAT – standard rate : 21.00 %
Bars and cafés – alcoholic beverages
• VAT – reduced rate : 10.00 %

INFORMATION AND COMMUNICATION

Newspapers (as listed in annex III)
• VAT – standard rate : 21.00 %
• VAT – super reduced rate : 4.00 %
Periodicals (as listed in annex III)
• VAT – standard rate : 21.00 %
• VAT – super reduced rate : 4.00 %
Phone/ fax/ telex/etc.
• VAT – standard rate : 21.00 %

FINANCIAL AND INSURANCE ACTIVITIES

Arrangements for the taxation of gold – coins (currency)
• VAT – exempted : %
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
• VAT – standard rate : 21.00 %
Arrangements for the taxation of gold – Iingots and bars
• VAT – exempted : %
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
• VAT – standard rate : 21.00 %

REAL ESTATE ACTIVITIES

Building land
• VAT – standard rate : 21.00 %
Construction work on new buildings
• VAT – reduced rate : 10.00 %
• VAT – super reduced rate : 4.00 % See above at “Social Housing”
Supplies of new buildings
• 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
Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
• VAT – reduced rate : 10.00 % Renovation and repairing of private dwellings completed at least 2 years ago

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)
• VAT – standard rate : 21.00 %

HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

• 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.
Medical equipment for disabled persons (as listed in annex III)
• 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.
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)
• VAT – exempted : %
• VAT – standard rate : 21.00 %
Social housing (as listed in annex III)
• 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.
Supplies by undertakers and cremation services (as listed in annex III)
• VAT – standard rate : 21.00 %
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)
• 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.
Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
• VAT – standard rate : 21.00 %
• VAT – super reduced rate : 4.00 %

ARTS, ENTERTAINMENT AND RECREATION

Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
• VAT – reduced rate : 10.00 %
E-books
• VAT – standard rate : 21.00 %
Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
• VAT – reduced rate : 10.00 %
Jewels
• VAT – standard rate : 21.00 %
Books on other physical means of support (as listed in annex III)
• VAT – super reduced rate : 4.00 %
Books (as listed in annex III)
• 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.
”
Taxation of works of art, collector’s items and antiques
• VAT – standard rate : 21.00 %
Admission to amusement parks (as listed in annex III)
• VAT – standard rate : 21.00 %
Pay TV/ cable TV (as listed in annex III)
• VAT – standard rate : 21.00 %
Writers, composers etc. (as listed in annex III)
• VAT – standard rate : 21.00 %
• VAT – reduced rate : 10.00 % Services provided by performing artists, directors and technicians
Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
• 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
Admission to sporting events (as listed in annex III)
• VAT – reduced rate : 10.00 % Only to the amateur sporting events.
Use of sporting facilities (as listed in annex III)
• VAT – exempted : %
• VAT – standard rate : 21.00 %
Travel Agency
• VAT – margin scheme : %
• VAT – standard rate : 21.00 %
TV licence (as listed in annex III)
• VAT – standard rate : 21.00 %

OTHER SERVICE ACTIVITIES

Hairdressing (as listed in annex III)
• VAT – standard rate : 21.00 %
Services supplied by lawyers
• VAT – standard rate : 21.00 %

ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES

Window cleaning and cleaning in private households (as listed in annex III)
• VAT – standard rate : 21.00 %

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