💨 Spain IVA Calculator

IVA (Impuesto sobre el Valor Anadido) is Spain's value-added tax, equivalent to VAT in other EU countries. It applies to most goods and services sold within Spanish territory. Spain uses a three-tier rate system: the general rate of 21% covers most products and services, a reduced rate of 10% applies to food, water, hospitality, and passenger transport, and a super-reduced rate of 4% covers basic necessities like bread, milk, eggs, books, and newspapers.

For businesses and self-employed workers (autonomos), IVA is collected on sales (IVA repercutido) and paid on purchases (IVA soportado). The difference is settled quarterly via modelo 303 with AEAT. If IVA collected exceeds IVA paid, the difference is remitted to the tax authority; if the reverse, a refund is due (though refunds for non-established traders can be slow).

Some transactions are exempt from IVA, including medical services, education, insurance, and financial services. The Canary Islands use a separate tax (IGIC) instead of IVA, with rates of 6.5% (general), 3% (reduced), and 0% (super-reduced). Ceuta and Melilla apply a special production tax (IPSI) rather than IVA.

The IVA calculation is straightforward but the direction matters:

Adding IVA (net to gross): Multiply the base amount by (1 + rate). Example: 100 euro + 21% IVA = 121 euro total.

Removing IVA (gross to net): Divide the total by (1 + rate). Example: 121 euro / 1.21 = 100 euro base + 21 euro IVA.

Autonomos must file modelo 303 quarterly to report IVA collected and paid. The annual summary goes on modelo 390. For intra-EU transactions, the reverse charge mechanism applies: the recipient self-accounts for IVA instead of the supplier charging it.

See also the general VAT calculator or check your IRPF liability.

1. Enter the amount in euros.
2. Select the IVA rate (21% general, 10% reduced, 4% super-reduced).
3. Choose whether to add IVA (net to gross) or remove IVA (gross to net).
4. Click Calculate to see the base amount, IVA, and total.

What is the difference between IVA and IGIC?

IVA applies to mainland Spain and the Balearic Islands. The Canary Islands use IGIC (Impuesto General Indirecto Canario) with rates of 6.5%/3%/0% instead. Ceuta and Melilla use IPSI. If you sell to or from these territories, different rules apply.

When do I need to file IVA returns?

Autonomos and businesses file modelo 303 quarterly (Q1 by Apr 20, Q2 by Jul 20, Q3 by Oct 20, Q4 by Jan 30). An annual summary (modelo 390) is due by January 30 of the following year.

What is the reverse charge mechanism?

For B2B services within the EU, the supplier does not charge IVA. Instead, the recipient self-accounts for it on their own tax return. This avoids double taxation across borders. The supplier must still report the transaction on modelo 349.

Are there any goods with 0% IVA?

Yes, but they are classified as 'exempt' rather than '0% rate'. Exemptions include healthcare services, education, insurance, postage stamps, and certain financial services. Exempt businesses cannot reclaim IVA on related purchases.

Can I reclaim IVA paid on business expenses?

Yes, if you are registered for IVA and the expense is business-related. This is the 'IVA soportado' that offsets your 'IVA repercutido'. Common reclaimable expenses include equipment, software, office supplies, and professional services.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

The most common mistake when pricing as an autonomo is confusing 'add IVA' vs. 'subtract IVA'. If you have a net price and need to show the client the total, use 'add IVA'. If a client gives you a total budget and you need to know how much is yours after IVA, use 'remove IVA'. For intra-community B2B services (client in another EU country with a valid VAT number), IVA is typically 0% under the reverse charge rule - but you must include the recipient's VAT number on the invoice and report it on modelo 349. Always verify that your client's VAT number is valid in VIES before applying the 0% rate.