Check which VAT rate applies in 2025 to your products or services in Spain

This information is up to date and has been checked on 2025.

Check which VAT rate applies in 2025 to your products or services in Spain (based on Law 37/1992). Depending on the nature of your product or service, the VAT rate can vary from the standard rate to a reduced or even a super‐reduced rate.

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General rate

Rate	Application
21%	This is the base rate for most goods and services. It applies in all cases where no reduced or super‐reduced rate is applicable and where there is no VAT exemption.

Construction works (10%)

Description	Rate	Remarks
Construction (new build or renovation) under a direct contract between developer and contractor, where the building is primarily used as a residence.	10%	Applies when at least half of the total area is intended for residential use.
Sale and installation of kitchen and bathroom cabinets or built‐in wardrobes, if these fall under the same contract via the promoter.	10%	Considered as part of the construction or renovation.
Construction of additional garage spaces (max. 2 per owner), commissioned for example by a homeowners’ association (VvE), when arranged directly with a contractor.	10%	Only applicable if these garages are built as part of the same construction or renovation.

Examples of services (10%)

Description	Rate	Explanation
1) Transport of persons and their luggage	10%
2) Hospitality and restaurant services, including campsites and spa resorts, and the serving of food and beverages for immediate consumption	10%	Also includes mixed services such as parties, nightclubs, barbecues, etc.
3) Services provided by cooperatives to their members in the agriculture, forestry or livestock sectors	10%	Excluded: rental or leasing of real estate (21%).
4) Services by interpreters, artists, directors, and technicians to film and theatre producers	10%
5) Cleaning of public roads, parks and gardens	10%
6) Collection, transport and processing of waste, cleaning of sewers and treatment of wastewater	10%
7) Admission to theatrical performances, concerts, circuses, bullfights and other cultural events	10%
8) Admission to zoos, cinemas, exhibitions, amusement parks and fairground attractions	10%	Bullfights and bull racing also fall under the 10% VAT rate.
9) Sports services for individuals that are not exempt	21%	If no exemption applies, the rate is 21%.
10) Certain forms of social assistance that are not exempt	10%	If these do not fall under the 4% rate.
11) Funeral services (provided by funeral directors and cemeteries)	21%	Flowers and wreaths are taxed separately (often 21%).
12) Medical care, dental services and spa resorts that are not exempt	21%
13) Amateur sports events	10%
14) Business and trade fairs	10%
15) Hairdressing services	21%
16) Provision and reception of radio and television services (digital)	21%
17) Financial leasing with purchase option for homes (max. 2 garage spaces), when no exemption applies	10%
18) Transfer of timeshare rights in properties with at least 10 accommodations	10%
19) Renovations and repair work in private residences at least 2 years old, carried out on behalf of a private individual	10%	Conditions: the home has been in use for at least 2 years, and the client uses it solely for private purposes.

Supplies of goods (4%)

Description	Rate	Remarks
1) Ordinary bread, flour, milk (various types), cheese, eggs, fresh vegetables and fruits, potatoes, legumes, cereal products and olive oil	4%
2) Books, newspapers and magazines without predominant advertising (including sheet music, cards, drawing and workbooks), provided they are not in digital format	4%	With predominantly advertising character: 21%. School materials that do not qualify as a “book”: 21%.
3) Medicines for human use, including compounded formulations	4%	Raw materials and intermediates fall under 21%.
4) Vehicles and wheelchairs for the exclusive use of persons with limited mobility	4%	Also applies to motorized vehicles for the transport of wheelchair users.
5) Prostheses, orthoses and implants for people with disabilities	4%
6) Social housing (VPO with special regime), including up to 2 garage spaces, delivered directly by the builder	4%	Only applicable if the garage spaces are sold together with the home.
7) Tampons, sanitary pads, panty liners, condoms and other non‐medical contraceptives	4%
8) Certain donations to recognized charities (patronage) for the public interest, such as foodstuffs, medical supplies or solar panels	4%	Art. 20.Uno.8º and Law 49/2002.

Services (4%)

Description	Rate	Remarks
1) Repair of vehicles and wheelchairs for persons with disabilities	4%	Including modifications to (taxi) vehicles for disabled transport.
2) Rental with purchase option of social housing (special regime), including up to 2 parking spaces and any outbuildings	4%	Only if they are rented together.
3) Telecare, home care, day and night shelter and residential care, when this results from a tender or if the price amounts to a maximum of 10% of the original award price	4%

Other supplies and imports (Article 91.Uno)

Description	Rate	Explanation
1) Products intended for human or animal consumption	10%	Excluded: tobacco, alcoholic beverages, soft drinks with sugar/artificial sweetener (21%).
2) Animals, plants and other raw materials for food production or fertilizer purposes	10%
3) Products for agriculture, forestry or livestock: seeds, fertilizers, pesticides, etc.	10%
4) Water for consumption (human or animal) or irrigation, also in frozen form	10%
5) Veterinary medicines	10%	Raw materials and active substances often fall under 21%.
6) Certain medical devices for end use (bandages, gauzes, etc.), glasses, lenses and aids for the disabled (see Annex VIII LIVA)	10% or 21%	More complex equipment or instruments are generally subject to 21%.
7) Homes (max. 2 garages) that are sold together with the property and are not VAT exempt	10%	Excluded: commercial premises (21%) or properties intended for demolition (21%).
8) Seeds, cuttings and other products for growing flowers and plants	10%	Ornamental plants outside this category: 21%.
9) Supplies of goods related to funeral services	21%	Funeral services can be 10% or 21%, see the services section.
10) Import of artworks, antiques and collectibles	10%
11) Supplies and intra‐community acquisitions of artworks by the artist or their heirs	10%	In other situations: 21%.
12) Supply of electricity, natural gas and natural fuels	21%

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Please note: this overview is not official. Consult the official overview on the Agencia Tributaria website.

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