- IVA :: Provides goods and services that entrepreneurs or professionals provide for payment in Spain (article 4 of Ley 37/1992) [1].
- Rates: 21% in total (art. 90), 10% and 4% in individual operations [1][2].
- IVA not applicable in the Canary Islands, Ceuta and Melilla (art. 3) [1].
- Tax is put in the price and paid to the consumer and the State is given a list of business. [3].
- IVA is exempt from, for example, medical care, education of children and young people and rental of housing (art. 20) [1].
What is IVA?
IVA (Impuesto sobre el Valor Añadido) - Value added tax, Spanish equivalent to VAT. Regulated by Ley 37/1992. Article 4 taxes the supply of goods and services that entrepreneurs or professionals pay in the territory, whether at a tax rate or at a regular or regular rate. [1]The law also considers as an entrepreneur who regularly receives the income from the disposal of property: Article 5 explicitly identifies the lessors [1].
Territory of application: Spain with islands and territorial waters but without Canary Islands, Ceuta and Melilla (art. 3) [1]There are other indirect taxes.
What are the IVA rates in Spain?
Several stakes, 21% under 90 applies to anything not mentioned in article 91. 10% and 4% lower rates, and 0% are listed in article 91. [1]. The AEAT, on the page updated on June 2, 2026, names the same four values and maintains an annual list of transactions for each bet. [2].
| Rate | Examples from article 91 | Basis |
|---|---|---|
| 21 % | Anything that didn't go down. | Article 90 [1] |
| 10 % | Food (no alcohol and sugar), transport of passengers, hotels and restaurants, and shopping | Article 91.Uno [1] |
| 4 % | Bread, milk, cheese, eggs, vegetables and fruits, medicine for people, books and newspapers | Article 91.Dos [1] |
| 0 % | Transfer of goods in the form of donations to non-profit organizations | Article 91.Cuatro [1] |
For energy and fuel, temporary reduced rates were introduced in 2026 with a limited duration. [2]Don't rely on the table above for a particular transaction: the rate depends on the goods or services and the terms of delivery.
Who pays IVA and who rents it?
The final consumer pays: tax is included in the price or added to it in the account; the payer is a business or professional who performs the taxed transaction before the State (sueto pasivo) (s 84) [1]He shall disclose to the buyer IVA (repercute), subtract IVA paid to suppliers themselves (article 92) and transfer the difference to the budget [1].
The report is a business-driven one. The quarterly modelo 303 returns are from 1 to 20 April, July and October, the fourth quarter from 1 to 30 January. Monthly returns are from 1 to 30 next month, January through February. If the last day of the term falls outside work, the deadline is postponed to the next working day. [3]More detailed on how this is done for self-employed persons: IVA and modulo 303 for freelancer.
What's the release from IVA?
Article 20 lists tax-free operations, including medical care and medical services (paras. 2 and 3), education of children and young people, schooling, university and language education, subject to conditions (para. 9) and rental of buildings intended solely for housing (para. 23) [1].
The lease rules can change the law. Follow the BOE: the temporary lease and IVA rules changed in October 2026. Check the current wording of article 20 before the transaction.
What remains outside of this answer?
We do not examine where the transaction is performed for customers in other countries (articles 69 and 70), the small business regimes and the turnover with other EU countries: the answer depends on your case, contact the guest. IVA - consumption tax, it does not replace IRPF or be linked to your tax residence, IRPF in more detail: What is IRPF?.
If you plan to move and work in Spain, the general order is described on the page Residence permit in BarcelonaAnd for remote work, there are DNV route sheetIVA Company and taxes on profits: SL taxes: profits and IVA; the number you're driving by the tax office explains the article What's NIF?.
Frequent issues
What's the IVA rate in Spain?
What's the 10% IVA?
Are IVA paid in the Canary Islands?
When do they file IVA modelo 303?
Should an individual pay IVA separately?
Based on source
- BOE · Ley 37/1992 (IVA), articles 3, 4, 5, 20, 84, 90, 91 and 92 .
- AEAT · Tipos de IVA (common page and PDF "Tipos IVA 2026) ♪
- AEAT · Plazo de presentación del modelo 303 ↗
Sources are viewed on 02.10.2026. Consolidated texts and departmental reference pages are informative: legal application takes into account official publications, changes and specific circumstances. Material has not been personally checked by counsel.
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The source is viewed on 02.10.2026 · NEXO · Drafting Draft · Sources do not replace individual legal advice.