Spain VAT Rates
The standard rate in Spain is 21%, in force since 1 Sep 2012. Before that, Spain changed it 5 times since 1986 — every change below carries the date it took effect and the Commission record it came from.
Standard rate today
21%
Since 1 Sep 2012 — 14 years
Previous rate
18%
Until 31 Aug 2012
First recorded rate
12%
From 1 Jan 1986
Spain VAT Rates in Force Today
- Standard rate
- 21%
- Reduced rates
- 10%
- Super-reduced rate
- 4%
- Parking rate
- None
- Local name
- Impuesto sobre el Valor Añadido (IVA)
- Currency
- EUR
- VAT number format
- ES + letter + 7 digits + letter/digit, or ES + 8 digits + letter
- EU membership
- EU member state
^ES([A-Z]\d{7}[A-Z0-9]|\d{8}[A-Z])$Checking a Spanish VAT number rather than a rate? The number format, its regex and verified example numbers are on the Spain VAT number page.
Use this VAT rate in your application
Copy a package, CDN, or keyless HTTP example for ES.
import { getRate } from 'eu-vat-rates-data'
const rate = getRate('ES')
console.log(rate.standard, rate.reduced)The CDN URL is cached for distribution. Use a version tag instead of @main when you need reproducible builds.
Standard Rate Changes in Spain
| In force from | Until | Standard rate |
|---|---|---|
| 1 Sep 2012 | Current | 21% |
| 1 Jul 2010 | 31 Aug 2012 | 18% |
| 1 Jan 1995 | 30 Jun 2010 | 16% |
| 1 Aug 1992 | 31 Dec 1994 | 15% |
| 1 Jan 1992 | 31 Jul 1992 | 13% |
| 1 Jan 1986 | 31 Dec 1991 | 12% |
More on Spain
- Spain VAT number formatNumber structure, regex pattern and verified examples.
- Spain VAT validation APIEndpoint, response fields and code samples for this country.
- Spain Reverse charge rulesWhen to zero-rate a cross-border B2B invoice, and what to write on it.
- Spain VIES uptimeAvailability of this country in the Commission database, sampled continuously.
Where This Data Comes From
Two European Commission sources, joined at 1 Jan 2017, where they agree on every member state. Nothing here is estimated, and periods are never rewritten once published – a rate change is a new record, not an edit to an old one.
- European Commission, DG TAXUD — "VAT rates applied in the Member States of the European Union", section VIII "The evolution of VAT rates applicable in the Member States"
Publication discontinued in favour of TEDB. Transcribed once and frozen; not regenerated automatically.
The whole series for all 27 member states is one JSON file, MIT licensed, no API key: eu-vat-rates-history.json. Last rebuilt 27 Sep 2026.
Current EU rates last fetched from EC TEDB: 27 Sep 2026. This is the source-fetch date, not the date the rate last changed.
Historical rates are published for reference. Which rate applies to a given supply also depends on the place-of-supply and time-of-supply rules in force at the time, which this dataset does not model. For Spanish filings, confirm with the tax authority or an adviser. The Commission’s own record has gaps – where one is known, the missing period is filled from national legislation and labelled as such above. Spot another, and the issue tracker is open.
The update scripts, source data, and audit trail are public in the canonical GitHub repository. If this dataset is useful in your project, a star helps other developers find it.