Intergtm

IVA Calculator

Compute the IVA (VAT) amount and total price for Spain's three VAT rates.

Inputs

Results update as you type, and the address bar keeps your numbers so the link you share reopens this exact calculation.

IVA Amount

$21.00

Detailed results
Total Price (with IVA)$121

What this result means

IVA Amount: $21.00.

At 21% IVA, a base price of €100.00 incurs €21.00 in tax.

How this is calculated

IVA Amount = Base Price × Rate
Total Price = Base Price × (1 + Rate)

Reverse (from total): Base = Total ÷ (1 + Rate)

IVA in Spain

IVA (Impuesto sobre el Valor Añadido) is Spain's value-added tax, equivalent to VAT across the EU. Three rates apply:

| Rate | Type | Examples | |------|------|---------| | 21% | General | Electronics, clothing, vehicles, most services | | 10% | Reduced | Restaurant food, transport, housing construction, cultural events | | 4% | Super-reduced | Basic food staples, books, newspapers, prescription medicine |

Calculating the base from a price that already includes IVA

Divide the total by (1 + rate):

Base = Total ÷ (1 + Rate)

Example: €121 total at 21% → 121 ÷ 1.21 = €100.00 base

Assumptions

  • Rates per Ley 37/1992 del IVA (Spain VAT Law), as currently in force.
  • Canary Islands (IGIC: 7%/3%/0%), Ceuta, and Melilla are excluded — they have separate indirect tax regimes.
  • A single VAT rate applies to the entire amount entered.

Frequently asked questions

›What is IVA?

IVA (Impuesto sobre el Valor Añadido) is Spain's value-added tax, included in the price paid by consumers. Businesses collect it on behalf of the Agencia Tributaria.

›What IVA rate applies to restaurants?

Restaurant food and non-alcoholic beverages are taxed at the reduced 10% rate. Alcoholic drinks served at bars and restaurants are taxed at the general 21% rate.

›How do I extract the base price from a total that includes IVA?

Divide the total by (1 + rate). Example: €121 at 21% → 121 ÷ 1.21 = €100.00. At 10%: €110 ÷ 1.10 = €100.00.

›Are there products exempt from IVA?

Yes. Medical services, education, financial services, and insurance are generally IVA-exempt in Spain. The Canary Islands (IGIC), Ceuta, and Melilla operate separate indirect tax regimes and are not covered by this calculator.

›What is the IVA rate for housing?

New housing construction and first sales of new homes are taxed at 10% reduced rate. Second-hand homes are subject to Transfer Tax (ITP) instead of IVA.

Related calculators and guides

Last reviewed and sources

Statutory figures marked for verification currently use placeholder values of zero.