Spain VAT Rates
The standard rate in Spain is 21%, in force since 1 September 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 September 2012 — 13 years
Previous rate
18%
Until 31 August 2012
First recorded rate
12%
From 1 January 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
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.
Standard Rate Changes in Spain
| In force from | Until | Standard rate |
|---|---|---|
| 1 September 2012 | Current | 21% |
| 1 July 2010 | 31 August 2012 | 18% |
| 1 January 1995 | 30 June 2010 | 16% |
| 1 August 1992 | 31 December 1994 | 15% |
| 1 January 1992 | 31 July 1992 | 13% |
| 1 January 1986 | 31 December 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 January 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 13 August 2026.
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.