Tipo impositivo (tax rate)

The tipo impositivo is the percentage applied to the taxable base to work out the tax due. Spanish VAT has three rates, the general 21%, the reduced 10% and the super-reduced 4%, and which one applies depends on the specific good or service, not on how much you invoice.

Most professional services carry 21%; the 10% and 4% rates are reserved for the goods and services listed in article 91 of the Spanish VAT law (Ley 37/1992), such as much of the food supply, books or medicines. When in doubt, check the law or ask an advisor before applying a reduced rate: a rate mistake is on you, not on your client.

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Pricing · Calculators

Base imponible (taxable base)

IVA repercutido (output VAT)

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