# VAT rates in Spain

Source: https://veriport.io/vat-rates/es (published 2026-10-28; reviewed monthly: last read 2026-10-24, next review 2026-11-24)

Spain applies a standard VAT rate of 21 %, reduced rates of 10 %, a super-reduced rate of 4 %. Verified 2026-10-24 from the Commission’s publication and the national administration’s page; the rate for seven usual categories is below.

## The rates Spain applies

Standard 21 %; reduced 10 %; super-reduced 4 %. Currency EUR. Canary Islands (IGIC), Ceuta and Melilla are outside the EU VAT area.

| Rate | Value | Applies since |
|---|---|---|
| Standard | 21 % | — |
| Reduced | 10 % | — |
| Super-reduced | 4 % | — |
| Parking | none | — |

## Rate by category, usual case

The rate the administration applies to the usual case of each category; the legal classification of a given supply is the seller’s. A note says where a category splits.

| Category | Rate | Kind | Note |
|---|---|---|---|
| Electronically supplied services (SaaS, downloads, streaming, hosting) | 21 % | standard | — |
| E-books and electronic publications | 4 % | super-reduced | — |
| Printed books | 4 % | super-reduced | — |
| Foodstuffs (usual case; some items differ) | 10 % | reduced | Basic foods (bread, flour, milk, cheese, eggs, fruit, vegetables, olive oil) 4 %. |
| Hotel and holiday accommodation | 10 % | reduced | — |
| Restaurant and catering services (food; drinks often differ) | 10 % | reduced | — |
| Newspapers and periodicals | 4 % | super-reduced | — |

## The same row by API

`GET https://veriport.io/api/v1/vat/rates/ES` returns this row as JSON with `verifiedOn` and its sources; no key for the first calls of the day.

```bash
curl "https://veriport.io/api/v1/vat/rates/ES"
```

## How this row was verified

Read on 2026-10-24 from the sources listed at the bottom of this page: the Commission’s publication and the national administration’s page. The table is reviewed monthly; a change is announced in the changelog with the row it moved.

## Questions

### What is the VAT rate in Spain?

The standard rate is 21 %; the reduced rate is 10 %; a super-reduced rate of 4 % exists for a few supplies. Verified 2026-10-24.

### Which VAT rate applies to digital services sold to consumers in Spain?

21 % (standard rate). Under the OSS rule the rate of the consumer’s member state applies once your EU-wide B2C sales pass €10,000 a year.

### Which VAT rate applies to e-books in Spain?

4 % (super-reduced).

### Is this page official?

No: it is a dated transcription of the official sources cited below, published by Janolab Studio LLC. For a filing, read the national page on the day.

## Read next

- [VAT rates of every member state](https://veriport.io/vat-rates)
- [Free rates lookup](https://veriport.io/tools/vat-rates)
- [Spain VAT number format](https://veriport.io/vat-number-format/es)
- [Spain IBAN format](https://veriport.io/iban-format/es)
- [How we verify VAT rates](https://veriport.io/methodology/vat-rates)
- [Reference: EU VAT rates API](https://veriport.io/docs/vat-rates)

## Sources

- VAT rates applied in the Member States of the European Union (situation at 1 January 2025) and the Taxes in Europe Database (TEDB) — https://taxation-customs.ec.europa.eu/taxation/vat/vat-rates_en (2026-10-24)
- Spain — AEAT, tipos impositivos IVA — https://sede.agenciatributaria.gob.es/Sede/iva/tipos-impositivos.html (2026-10-24)