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About this tool
Spanish IVA calculator for the 21%, 10% and 4% bands, with base-to-total switching and the recargo de equivalencia surcharge.
This calculator works out Spanish IVA in either direction: it multiplies a base imponible by 1.21 at the tipo general, or divides a gross total by 1.21 to recover the base and the cuota. The 10% tipo reducido and 4% superreducido bands set out in articles 90 and 91 of Ley 37/1992 are one click away, and an optional recargo de equivalencia adds the 5.2%, 1.4% or 0.5% retailer surcharge to the same base.
Open VAT Calculator Spain on AltFTool — it loads instantly in your browser.
Enter the values you already know.
Fine-tune the options to match your scenario.
Read the result and use it in your planning or reporting.
21% general, 10% reducido and 4% superreducido, plus a custom rate for IGIC comparisons.
Applies the correct 5.2%, 1.4% or 0.5% surcharge automatically for the chosen band.
Base, cuota, recargo and total are rounded so the invoice always adds up.
The tipo general is 21% and has applied since 1 September 2012. A 10% tipo reducido covers hospitality, restaurants, hotels, passenger transport and most foodstuffs, while a 4% tipo superreducido covers staples such as bread, milk, cheese, eggs, fruit and vegetables, plus books, newspapers and medicines.
Divide the total by 1.21 at 21%, by 1.10 at 10% or by 1.04 at 4%, then subtract the base from the total to get the cuota. A 121 EUR total at 21% is 100 EUR base and 21 EUR IVA — the tax is 21/121 of the gross, about 17.36%.
It is a surcharge under article 161 of Ley 37/1992 that suppliers add when they invoice retailers who sell to consumers without transforming the goods. It is 5.2% on 21% supplies, 1.4% on 10%, 0.5% on 4% and 1.75% on tobacco. The retailer pays it to the supplier and in exchange files no IVA return on those sales.
No. The Canary Islands apply IGIC, whose general rate is 7%, and Ceuta and Melilla apply IPSI. Both sit outside the Spanish IVA territory, so a peninsular 21% calculation does not carry across. Check the applicable local rate or ask a gestor before invoicing there.
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