What is the standard VAT rate in Spain?

Spain's standard VAT rate is 21%. It applies to most goods and services (mainland). In effect since 2012-09-01.

How do I validate a Spain VAT number?

Spain VAT numbers are validated via the European Commission VIES service. The number format is ES + 1 char + 7 digits + 1 char (example: ESX1234567X).

EU/UK VAT · ES · EU member · Euro area

Spain VAT

Q: What is Spain's tax authority for VAT?

Agencia Estatal de Administracion Tributaria. Official guidance: https://www.agenciatributaria.es/

Spain VAT rates, number format and cross-border validation, from the European Commission VAT rates database and the EU VIES service.

By PlainVAT ·EU Commission VAT source →

Standard rate: 21%
Reduced rate: 10%
Number format: ES + 1 char + 7 digits + 1 char
Validation: VIES

How Spain's 21% rate compares

Spain's 21% standard VAT rate is sitting almost exactly at the median we track (21%). It also applies a reduced rate of 10% on food, transport, hospitality, certain housing, and a super-reduced rate of 4% on basic food, books, newspapers, pharmaceuticals. The most recently revised of these non-standard tiers is the reduced rate, in effect since 2012-09-01. The current rate has been in effect since 2012-09-01, unchanged for several years.

By standard-rate proximity, Spain matches Belgium's standard rate almost exactly. VAT numbers in this country can be validated via the VIES (VAT Information Exchange System) cross-border validation service.

Derived from PlainVAT per-country rate table sourced from the European Commission's official VAT rates database. See methodology for the EU-wide rate range, refresh cadence, and source-linking policy.

All VAT rates

Standard rate

21%

Most goods and services (mainland)

In effect since 2012-09-01 | Canary Islands use IGIC at 7 percent

Reduced rate

10%

Food, transport, hospitality, certain housing

In effect since 2012-09-01

Super-reduced rate

Basic food, books, newspapers, pharmaceuticals

In effect since 1995-01-01

VAT number format

Prefix: ES
Format: ES + 1 char + 7 digits + 1 char
Example: ESX1234567X
Validation service: VIES (European Commission)

Validate a Spain VAT number

Tax authority

Agencia Estatal de Administracion Tributaria

Official guidance: https://www.agenciatributaria.es/

Source: European Commission Taxation and Customs Union EU VAT Rate Registry · 2026 Accessed 2026-05-20

Countries with similar standard rates

Disclaimer: This information is for general reference only and should not be considered legal, tax, or financial advice. Confirm with your accountant or the relevant tax authority for your transaction.

Compiled from official public sources by the publisher. · Updated May 2026

PlainVAT renders country-rate figures from the European Commission's Taxation and Customs Union VAT-rate registry; explanatory guidance links to its relevant authority sources. Country rates are computed directly from the European Commission's VAT-rate registry, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.