Spain VAT, called IVA, has three main rates, and most freelance services sit at the top one. This guide gives you the 21, 10 and 4 percent rates, the add and remove formulas, a mixed-rate worked example, and the rule that catches many newcomers out: Spanish freelancers charge IVA from their first invoice, with no turnover threshold to hide behind.
Search intent: you want the correct Spain VAT rate for what you sell, a reliable way to add or strip IVA from a price, and a clear answer on registration and quarterly filing as an autonomo.
Rates last reviewed: October 2026. Figures are checked against the Agencia Tributaria (AEAT), the Spanish Tax Agency, which publishes the general rate and the two reduced rates for IVA.
What are the VAT rates in Spain in 2026?
Spain has three main IVA rates in 2026: 21 percent general for most goods and services, 10 percent reduced for items such as hospitality, passenger transport and many foods, and 4 percent super-reduced for basic foods, books, newspapers and medicines. Anything that does not fit the 10 or 4 percent lists, an exemption, or a zero-rated cross-border supply is charged at 21 percent.
That last point is the one freelancers need. Consultancy, design, development, writing, marketing, coaching and other professional services are standard-rated at 21 percent. Your rate follows what you supply, not who you are. An autonomo, the Spanish term for a self-employed person, charges the same rates as a large company selling the same thing.
| Rate | Name | Typical examples |
|---|---|---|
| 21% | General | Professional and freelance services, most retail goods, electronics, software, alcohol and most other supplies |
| 10% | Reduced | Hotels and restaurants, passenger transport, many non-basic foods, admission to some cultural and sporting events, some social housing and renovation work |
| 4% | Super-reduced | Basic foods such as bread, milk, eggs, fruit and vegetables, books, newspapers and magazines, medicines, some products for people with disabilities |
| 0% | Zero | Qualifying exports and certain intra-EU and international supplies where the conditions are met |
| Exempt | Outside the system | Healthcare, education, financial services, insurance and some real estate operations. No IVA charged, and no IVA reclaim on related costs |
IVA does not apply in the Canary Islands, Ceuta or Melilla. The Canary Islands use a different indirect tax, IGIC, instead. If you or your client is based there, check the local tax first.
Watch out: Zero-rated and exempt are not the same thing. At 0 percent you charge no IVA but you keep the right to reclaim IVA on your costs. If your supply is exempt, you charge no IVA and you lose that reclaim on costs linked to the exempt work. Mixing the two up distorts your prices and your return.
Compare the structure with our Netherlands VAT guide, our Ireland VAT rates guide and our France TVA rates guide. Every country splits its reduced rates differently, so never copy a rate across a border.
How do you calculate IVA in Spain?
To add Spanish IVA, multiply the net price by the rate to get the IVA amount, then add it to the net price, or multiply by 1 plus the rate in one step. A 1,000 euro net fee at 21 percent becomes 1,210 euro including IVA, with 210 euro of IVA shown separately on the invoice.
The three formulas cover every invoice line:
- IVA amount = net price x rate. Example: 1,000 x 0.21 = 210.
- Price including IVA = net price x (1 + rate). Example: 1,000 x 1.21 = 1,210.
- Net price = price including IVA / (1 + rate). Example: 1,210 / 1.21 = 1,000.
Spanish invoices use the terms sin IVA (excluding VAT) and con IVA (including VAT). Quote and record which basis a price uses every time, to avoid net and gross confusion.
Run any of these in seconds with LancerBill’s VAT calculator, which adds or removes VAT at custom rates, so you can set 21, 10 or 4 percent per line. When you prepare a quote before work starts, build it net first and add IVA line by line. Our quote generator helps you present that split cleanly, so a client never mistakes a net quote for a final IVA-inclusive price.
Worked example: a mixed-rate freelance invoice, step by step
Assumptions: Spain, October 2026, an IVA-registered autonomo invoicing a Spanish business client. The job mixes two rates on one invoice, which is where most errors happen.
| Line | Net | Rate | IVA | Including IVA |
|---|---|---|---|---|
| Consultancy and project delivery | €1,000 | 21% | €210 | €1,210 |
| Printed workbooks supplied with the project | €200 | 4% | €8 | €208 |
| Hotel costs recharged at cost for on-site work | €300 | 10% | €30 | €330 |
| Totals | €1,500 | €248 | €1,748 |
The arithmetic, line by line:
- Consultancy: 1,000 x 0.21 = 210. Including IVA: 1,000 + 210 = 1,210.
- Workbooks: 200 x 0.04 = 8. Including IVA: 200 + 8 = 208.
- Hotel recharge: 300 x 0.10 = 30. Including IVA: 300 + 30 = 330.
- Invoice totals: net 1,000 + 200 + 300 = 1,500. IVA 210 + 8 + 30 = 248. Including IVA: 1,500 + 248 = 1,748.
Two lessons sit inside this example. First, calculate IVA per line at its own rate, never once on the total. Applying 21 percent to the full 1,500 euro would give 315 euro of IVA, an overcharge of 67 euro. Second, check any recharge carefully, as its rate can depend on whether it is a genuine disbursement or part of your own supply.
Create the invoice itself with our invoice generator, adding one line per rate so the split above is visible to your client and to the Agencia Tributaria. Put your NIF, your Spanish tax identification number, and your client’s NIF on a full invoice, called a factura, where the rules require one.
How do you remove IVA from a Spanish price?
To remove Spanish IVA from an IVA-inclusive price, divide the gross amount by 1 plus the rate, never by subtracting the rate percentage from the total. A 121 euro gross price at 21 percent divides by 1.21 to give a 100 euro net price and 21 euro of IVA.
The mistake is common and costly. If you take 21 percent of 1,210 euro, you get 254.10 euro and call that the IVA. The correct IVA inside 1,210 euro is 210 euro. The wrong method overstates IVA by 44.10 euro on a single invoice, and the error repeats on every bill you copy it onto.
The reliable way to think about it is fractions. The IVA inside a gross price is always the rate divided by 100 plus the rate:
| Rate | IVA fraction of gross | Net inside €100 gross | IVA inside €100 gross |
|---|---|---|---|
| 21% | 21/121 | €82.64 | €17.36 |
| 10% | 10/110 | €90.91 | €9.09 |
| 4% | 4/104 | €96.15 | €3.85 |
Check the first row by hand: 100 / 1.21 = 82.64 net, and 100 – 82.64 = 17.36 IVA. The same check works for every row. This extraction table is the fastest sanity check when a supplier quotes you an IVA-inclusive price and you need the net figure for your books. LancerBill’s VAT calculator does the same removal in one click when you switch it to remove mode.
Tip: If you sell to consumers, quote IVA-inclusive prices and work backwards with the fraction table to find your real net income. If you sell to IVA-registered businesses, quote net and add IVA on top, because your client reclaims the IVA and compares you on the net figure.
Do Spanish freelancers have to charge IVA from their first invoice?
Yes, if your activity is subject to IVA, you charge it from your first invoice in Spain, because there is no general turnover threshold that lets an autonomo trade first and register later. You register for tax before you start, charge IVA at the rate for your supply, and file returns, usually quarterly, unless your activity is exempt.
That contrasts with the UK and Ireland, where you can earn up to a threshold before registration is compulsory. Plan your prices as net plus IVA from day one, so you do not absorb 21 percent out of a fee you already quoted as final.
On your return you declare the IVA you charged, called IVA repercutido, and deduct the IVA you paid on business costs, called IVA soportado. You pay the difference, or carry forward or claim a refund where the rules allow if your input IVA is higher. Keep purchase invoices, because no invoice usually means no deduction.
Watch out: Some activities are exempt, such as many healthcare and education services. If your work is exempt, you do not charge IVA, but you also cannot reclaim IVA on your costs. Check your classification with the Agencia Tributaria or a gestor, a Spanish tax adviser, first.
How does quarterly filing work with Modelo 303 and Modelo 390?
Most autonomos file IVA quarterly on Modelo 303, declaring IVA charged minus IVA paid for the quarter, and then file an annual summary, Modelo 390, in January that reconciles the four quarters. Quarters run January to March, April to June, July to September and October to December, with filing in the weeks after each quarter ends and the fourth quarter window running to the end of January.
Worked quarterly example, with assumptions stated. In one quarter you charge IVA on three consultancy invoices: net fees of 10,000 euro at 21 percent, so IVA repercutido is 10,000 x 0.21 = 2,100 euro. In the same quarter you pay IVA on software, equipment and other deductible costs totalling 420 euro, your IVA soportado. The Modelo 303 result is 2,100 – 420 = 1,680 euro payable for the quarter. If deductible IVA had been higher, the balance is carried forward or dealt with under the refund rules for the final period.
Large businesses file monthly instead, and some must also report invoice data under the SII system. Most solo freelancers stay quarterly, but diarise the four filing windows when you register, not after your first return is late.
Rule of thumb: set the IVA you charge aside in a separate pot as each invoice is paid. It was never your income, and treating it as spendable cash is how a normal quarter turns into a cash flow crisis.
A decision framework for quoting different clients
How you present IVA depends on who the client is and where the supply is treated as made. Use this framework before you send a price:
| Your client | Usual starting point | What to do |
|---|---|---|
| Spanish business client | Charge IVA at your rate | Quote net plus IVA, show IVA separately on the factura, and include both NIF numbers |
| Spanish consumer | Charge IVA at your rate | Quote the IVA-inclusive total first, so the client sees the full price they will pay |
| VAT-registered business in another EU country | Reverse charge may apply for services | Invoice without Spanish IVA where the conditions are met, state the reverse charge, validate the client’s VAT number and report the supply as required |
| Business client outside the EU | Often outside Spanish IVA for services | Check the place of supply rule for your service type before you add IVA, and keep evidence of the client’s location and status |
| Client in the Canary Islands, Ceuta or Melilla | IVA does not apply there | Do not default to mainland IVA; check IGIC or the local tax treatment for the supply |
For the EU business row, read our reverse charge VAT guide first. The reverse charge only applies when the client, supply and paperwork all qualify. A missing or invalid VAT number can undo it.
Scenario: a Barcelona designer quotes 2,000 euro for a brand project. To a Spanish agency, she quotes 2,000 plus 420 euro IVA, total 2,420 euro. To a VAT-registered agency in another EU country, after validating its VAT number, she invoices 2,000 euro with a reverse charge statement and no Spanish IVA. The net fee is identical, but the wording and reporting differ completely.
Key takeaways
- Spain IVA rates in 2026 are 21 percent general, 10 percent reduced and 4 percent super-reduced, per the Agencia Tributaria.
- Most freelance services are standard-rated at 21 percent. Your rate follows what you supply, not your business size.
- Add IVA with net x (1 + rate). Remove it by dividing gross by (1 + rate), never by subtracting the percentage from the total.
- Calculate IVA per invoice line at its own rate. One blended rate on a mixed invoice overcharges your client.
- There is no general registration threshold: Spanish autonomos charge IVA from the first invoice if the activity is taxable.
- Most autonomos file quarterly on Modelo 303 and an annual summary on Modelo 390 in January. IVA does not apply in the Canary Islands, where IGIC applies instead.
Frequently asked questions
What is the VAT rate in Spain in 2026?
The general rate is 21 percent. The reduced rates are 10 percent and 4 percent, per the Agencia Tributaria. The 10 percent rate covers items such as hotels, restaurants and passenger transport, while 4 percent covers basic foods, books, newspapers and medicines.
How do I calculate 21 percent IVA on a price?
Multiply the net price by 0.21 to get the IVA amount, then add it to the net price. A 500 euro net fee gives 105 euro of IVA and a 605 euro total including IVA. In one step, multiply the net price by 1.21 to get the price including IVA directly.
How do I remove IVA from an IVA-inclusive price?
Divide the gross price by 1 plus the rate: by 1.21 at 21 percent, 1.10 at 10 percent or 1.04 at 4 percent. Do not subtract the rate percentage from the gross total, as that overstates the IVA inside the price. The IVA inside a 21 percent gross price is 21/121 of the total.
What is charged at the 10 percent and 4 percent IVA rates?
Common 10 percent items include hotels and restaurants, passenger transport, many non-basic foods and some cultural and sporting admissions. Common 4 percent items include basic foods such as bread and milk, books, newspapers and magazines, and medicines. Check the Agencia Tributaria rate list for your exact supply.
Do freelancers in Spain have to charge IVA from their first invoice?
Yes, if the activity is subject to IVA. Spain has no general turnover threshold for autonomos, unlike the UK or Ireland, so you register, charge IVA from the first invoice and file returns, usually quarterly on Modelo 303. Exempt activities, such as many healthcare and education services, follow different rules.
Does IVA apply in the Canary Islands?
No. IVA does not apply in the Canary Islands, Ceuta or Melilla. The Canary Islands use IGIC, a different indirect tax, instead. If you or your client are based there, check the local tax treatment rather than applying the mainland 21, 10 and 4 percent rates.
This guide is for general information only and is not financial, tax or legal advice.