VAT Calculator

Calculate Spanish VAT (IVA) on any amount: add VAT to a base price, or work out the base price from an amount that already includes VAT.

When should you use this calculator?

This VAT calculator lets you both add tax to a VAT-free price and work out the price without VAT from an amount that already includes it. It is useful for freelancers and businesses issuing invoices, and for anyone who wants to check the breakdown of a receipt or quote.

Legal context in Spain

Spain has three VAT rates: the general rate of 21%, applied to most goods and services; the reduced rate of 10%, for items such as hospitality, passenger transport or certain foods; and the super-reduced rate of 4%, reserved for essential goods such as bread, milk, fruit, vegetables and books.

When issuing an invoice as a freelancer or business, output VAT is added to the price of the product or service and later paid to the Spanish Tax Agency in quarterly returns (model 303) and the annual summary (model 390), after deducting input VAT paid on business purchases.

This calculator provides an indicative result. For cases with several VAT rates on different lines of the same invoice, equivalence surcharge, or intra-community transactions, consult your tax advisor.

Frequently asked questions

What VAT rates exist in Spain?

There are three rates: the general rate of 21% (most goods and services), the reduced rate of 10% (hospitality, transport, some foods) and the super-reduced rate of 4% (bread, milk, fruit, vegetables, books and medicines, among others).

How is VAT calculated on a product?

To add VAT to a price without tax, multiply the base price by (1 + VAT rate/100). To find out how much VAT is included in a price, divide the total amount by (1 + VAT rate/100) to get the base, then subtract that from the total to get the VAT amount.

What is the difference between a price with and without VAT?

The price without VAT (base price) is the value of the good or service before tax. The price with VAT is the final amount paid by the consumer, including the corresponding VAT amount.

How does VAT affect freelancers on their invoices?

Freelancers must charge the corresponding VAT on their invoices and can deduct the VAT paid on their professional purchases and expenses. The difference between the two is settled quarterly with the Tax Agency via model 303.