VAT rates in Spain (2026)
Last reviewed: 7 November 2026
In short: Spain's general VAT rate is 21%, with reduced rates of 10% and 4%. Basic foods are taxed at 4% and other food at 10%. The tax authority is the AEAT.
| Rule | What applies |
|---|---|
| Standard VAT rateValue added tax | The general VAT rate in Spain is 21%. [1] |
| Reduced VAT ratesValue added tax | A 10% rate applies to, among others, food, water, hotels and restaurants, passenger transport, entry to cinemas and theatres, and sales of housing. A 4% rate applies to basic foods, books, newspapers and magazines, medicines for human use and vehicles for people with reduced mobility. [1] |
| VAT on foodValue added tax | Basic foods named in the law (common bread, flour, milk, cheese, eggs, natural fruit, vegetables, pulses, tubers and cereals, olive oil) are taxed at 4%. Other food for human or animal nutrition is taxed at 10%, except alcoholic drinks and soft drinks or juices with added sugars or sweeteners. [1] |
| VAT registration thresholdValue added tax | ⚠ Not yet verified |
| Tax authorityValue added tax | The tax authority is the Agencia Estatal de Administración Tributaria (AEAT), the State Tax Administration Agency. [2] |
Notes
- The text of the VAT Act read does not state a turnover threshold for registration, and no official guide on small-business rules was read.
Sources
- Agencia Estatal Boletín Oficial del Estado: Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido (texto consolidado) (consulted 7 November 2026) · all sources
- Agencia Estatal de Administración Tributaria: Agencia Tributaria: Inicio (consulted 7 November 2026) · all sources
Related pages
General information, not legal advice. Rules change: check the official source before you fly or ride.