The VAT rate in Spain (IVA) ranges from 0% to 21% depending on the type of product or service. Correctly identifying the rate applicable to your activity is essential: invoicing 21% on a product that should be at 4% loses you customers; invoicing 4% on what should be at 21% triggers an IVA reassessment with penalties. In 2025, several adjustments have been made (food, energy, some digital services), which deserves an update.

This article explains exactly the three main IVA rates in Spain (21% general, 10% reduced, 4% super-reduced), the most common exemptions, sectoral particularities (food, energy, hospitality, real estate), how to check the rate applicable to your activity, and the associated declaration obligations (modelo 303, 390, 349). We also detail the particularities for cross-border e-commerce sellers and digital services.

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What are the three main IVA rates in Spain?

Spain applies three main rates structured since the major 2012 reform.

General rate: 21%

The general rate of 21% applies by default to all goods and services not specifically classified in reduced rates. The majority of products and services are subject to it: electronics, clothing (excluding children's in some cases), professional services (consulting, gestoría, lawyer), construction, automotive, industrial equipment.

Reduced rate: 10%

The reduced rate of 10% concerns goods and services deemed essential but not vital: non-basic food (meat, fish, prepared meals), water for human consumption, hospitality and restaurants, passenger transport, some shows and cultural events, new property in first sale, non-exempt medical and dental services.

Super-reduced rate: 4%

The super-reduced rate of 4% is reserved for first-necessity goods: bread, milk, cheese, eggs, fruits and vegetables (basic food), human medication, books and newspapers, prosthetics for disabled persons, social housing (VPO).

Zero rate and exemptions

In 2025, some products are subject to 0% rate (formerly 4%) following emergency measures: olive oil, sunflower oil, some basic foods. These rates can change every year depending on the economic situation. Other operations are exempt from IVA (health, education, finance, residential rents), which is not the same as a 0% rate.

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What are the main IVA exemptions?

Some activities are not subject to IVA at all.

Health and medical services

Medical services provided by health professionals (doctors, dentists, physiotherapists) are exempt from IVA. This covers consultations, treatments, analyses. Aesthetic services (cosmetic surgery, non-medical wellness care) are however subject to 21%.

Education

Official education (schools, universities, accredited diploma training) is exempt. Private classes, non-accredited private schools, non-official professional training are at 21% generally.

Financial and insurance services

Banking services (interest, management commissions), insurance (premiums), and securities operations are exempt.

Residential rents

Residential housing rents (long-term, residential use) are exempt. By contrast, short-term tourist rentals (Airbnb, holiday rentals) are subject to 10% IVA. For tourist rentals, see also the parallel obligations: register at SES Hospedajes and mandatory rental registration in Spain.

Commercial and office rents

Conversely, commercial and office rents are at 21% IVA. It is an important point for autónomos and SLs renting their professional premises.

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What are the sectoral particularities?

Some sectors have specific rules.

Food and beverages

• Common bread, milk, cheese, eggs, fruits, vegetables: 4% (super-reduced), with adjustment to 0% in 2025 on some products following emergency measures.
• Meat, fish, prepared meals, preserves: 10%.
• Alcoholic beverages: 21%.
• Restaurants and hospitality: 10%.

Energy

• Residential electricity: 21% as a rule, with temporary cuts to 10% in case of energy crisis.
• Natural gas: 21% standard.
• Fuels: 21% generally.

Culture and leisure

• Cinema, theatre, concerts: 10%.
• Museums, exhibitions: 10% generally.
• Physical books, newspapers, magazines: 4%.
• Music and video streaming: 21% (digital services).
• Sporting events: 21% generally.

Real estate

• New housing sale: 10% (4% for VPO).
• Old housing sale: no IVA but ITP (4-10% by CCAA).
• Residential rents: exempt.
• Commercial rents: 21%.
• Residential renovation work: 10% under conditions.

Business services (B2B)

All professional services invoiced to companies are at 21%. This covers advice, gestoría, lawyer, marketing, IT, professional training (except accredited), graphic design, etc. For a service-providing autónomo, 21% is almost systematic.

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How do you check the rate applicable to your activity?

Several methods to identify the right rate.

CNAE nomenclature and IAE tariff

Your IAE code (declared at autónomo or SL alta) indicates your main economic activity. Cross-reference it with the official IVA tariffs published by the Agencia Tributaria to identify the default applicable rate.

Binding consultations

The Agencia Tributaria offers a binding consultations service where you can submit a precise question on the rate applicable to your product/service. The response is legally binding. Lead time: 4-6 months. Useful for ambiguous cases.

Sectoral guides

The Agencia Tributaria publishes detailed sectoral guides for major sectors (commerce, hospitality, professional services, real estate). They specify applicable rates and exceptions.

The role of the gestoría

For autónomos and SLs, the gestoría is generally the first resource to check rates. Bad application can generate significant reassessments: a consultant who wrongly invoices 10% instead of 21% loses 11% of margin on each invoice, with no way to recover.

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What declaration obligations are linked to IVA?

Every IVA-liable taxpayer must manage a strict calendar.

Quarterly modelo 303

The modelo 303 is the quarterly VAT return. You declare the IVA collected on your sales minus the IVA deductible on your purchases. The balance is paid to the Agencia Tributaria (or recovered as credit if negative). Filings: April, July, October, January.

Annual modelo 390

The modelo 390 is the annual IVA summary. It consolidates the 4 quarters and lets the Agencia Tributaria cross-reference your returns. Filing: before 30 January for the past year.

Modelo 349 for intra-EU operations

The modelo 349 declares intra-EU operations (B2B purchases and sales with other EU countries). Monthly or quarterly filing depending on volumes. Indispensable if you do cross-border e-commerce or European B2B invoicing.

ROI registration

To be able to apply VAT reverse charge on intra-EU operations, you must register with the Registro de Operadores Intracomunitarios (ROI) at the Agencia Tributaria. This generates an intra-EU NIF (NIF-IVA). To grasp the associated obligations of autónomos and SLs, see taxes and contributions for autónomos and taxes for an SL.

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Special case: e-commerce and cross-border digital services

Cross-border e-commerce has specific rules since 2021.

The OSS (One-Stop-Shop) regime

If you do B2C e-commerce to other EU countries from Spain, the OSS (One-Stop-Shop) regime lets you declare the VAT of all EU countries via a single return in Spain. Without OSS, you would have to register in each destination country, which is unmanageable.

The €10,000 threshold for EU sales

Below €10,000/year of B2C EU sales (excluding Spain), you invoice Spanish VAT. Above, you must invoice the customer's country VAT (and use OSS to declare it).

Digital services

Digital services (software, ebooks, streaming, applications) follow a particular rule: the consumer's country VAT applies for B2C sales. Even above €10,000, you can use OSS to simplify.

Imports and IOSS

For B2C sales of physical products imported from outside the EU and under €150, the IOSS (Import One-Stop-Shop) regime lets you pre-declare the VAT and avoid customs clearance by the customer.

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What mistakes are common with IVA in Spain?

Several pitfalls recur with new economic players.

Confusing exemption and 0% rate

An exempt operation generates no IVA collected but does not allow deduction of IVA paid on associated purchases either. A 0% rate operation generates €0 of IVA collected but allows deduction. The consequences are very different for VAT management.

Misclassifying products

Bad classification between 21%, 10% and 4% is the most frequent error. For borderline products (for example processed foods, hybrid services), request a binding consultation or consult a gestoría.

Forgetting the ROI for EU sales

Without ROI registration, you cannot apply VAT reverse charge on intra-EU B2B sales, complicating your invoices and disadvantaging your EU clients.

Not registering with OSS when the threshold is exceeded

If you exceed €10,000/year of EU B2C sales and do not register with OSS, you accumulate undeclared VAT in destination countries. The European reassessment can be brutal.

Confusing VAT and other taxes

The IVA is distinct from the plastico (tax on non-recyclable plastic since 2023), the impuesto especial (taxes on alcohol, tobacco, hydrocarbons), and EPR. All coexist. For EPR obligations, see selling in Spain: EPR requirements.

Bad management of deductible VAT

To recover deductible VAT on your professional purchases, carefully keep all invoices (with supplier NIF, your structure NIF, breakdown of net/VAT/inc. amounts). Simplified invoices without NIF do not allow deduction beyond a certain amount.

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Where to start to navigate Spanish VAT

The VAT rate in Spain is well managed once you have a clear view of the three main rates and the rules specific to your activity. The practical rule: identify the default rate applicable to your activity (consult your IAE code and Agencia Tributaria documentation), keep a strict calendar of modelos 303 and 390, register with the ROI as soon as you do intra-EU operations, and use OSS for EU e-commerce.

For ambiguities (hybrid products, new services), do not hesitate to request a binding consultation or go through a gestoría. Bad application of rates over several quarters can generate heavy reassessments better anticipated. The wider compliance picture for sellers of physical products sits in selling in Spain: EPR requirements.

Are you starting a commercial activity in Spain or want to verify your company's IVA compliance? At gestoraz, we can audit your invoicing practices, check the application of correct rates, manage your ROI/OSS registration, and keep modelos 303, 349, 390 up to date for €100-€300/month depending on complexity.

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Official sources

• ‍Agencia Tributaria, IVA, sede.agenciatributaria.gob.es: applicable rates, modelos 303, 349, 390.
• ‍Ley 37/1992 IVA (BOE), boe.es/buscar/act.php?id=BOE-A-1992-28740: reference text on VAT.
• ‍Real Decreto 1624/1992 (Reglamento IVA) (BOE), boe.es/buscar/act.php?id=BOE-A-1992-28925: implementing regulation.
• ‍Directive 2006/112/EC on EU VAT, eur-lex.europa.eu: European framework.
• ‍OSS and IOSS regimes, taxation-customs.ec.europa.eu: simplified EU regimes.
• ‍Binding consultations Dirección General de Tributos, petete.tributos.hacienda.gob.es: database of decisions on specific cases.