Add or remove VAT at Spain's standard rate of 21%. Pre-set to EUR — switch modes to work forwards from a net price or backwards from a VAT-inclusive total.
€200.00 × 1.21 = €242.00
Adding 21% VAT to a hotel stay priced at €200.00 (net) gives €242.00 gross — that's €42.00 of VAT.
€35.00 ÷ 1.21 = €28.93
Removing 21% VAT from a tapas meal marked €35.00 (gross) leaves €28.93 net — the VAT portion is €6.07.
| Rate | Applies to |
|---|---|
| 21% standard | Most goods and services |
| 10% | Hospitality, passenger transport, some foods |
| 4% | Essential food, books, medicines, disability aids |
Businesses in Spain generally must register for VAT once taxable turnover reaches No threshold — register from the first sale. VAT registration and returns are administered by Agencia Tributaria (AEAT).
The standard VAT rate in Spain is 21%. Reduced rates of 10%, 4% apply to items such as hospitality, passenger transport, some foods. (Rates as of 2026-07-13.)
Divide the VAT-inclusive price by 1.21 (that is, 1 + 21%). Removing 21% VAT from a tapas meal marked €35.00 (gross) leaves €28.93 net — the VAT portion is €6.07.
Multiply the net price by 1.21. Adding 21% VAT to a hotel stay priced at €200.00 (net) gives €242.00 gross — that's €42.00 of VAT.
In Spain there is effectively no registration threshold — no threshold — register from the first sale. Registration and returns are handled by Agencia Tributaria (AEAT).
Rates and thresholds shown as of 2026-07-13. Tax rules change — confirm current figures with Agencia Tributaria (AEAT) before relying on them.