Spanish VAT calculator

Enter an amount, choose whether it is the taxable base or already includes VAT, and pick the rate. You will see the base, the VAT and the total.

How VAT is calculated

To add VAT to a base: base × rate ÷ 100. To remove it from a total that already includes it: total ÷ (1 + rate ÷ 100). With a €1,000 base at 21%, VAT is €210 and the total €1,210. Results are rounded to the cent.

VAT rates in Spain

The general rate is 21%, the reduced rate 10% and the super-reduced rate 4%. Which one applies depends on the product or service, and some transactions are exempt or treated differently: check the VAT Act or ask your advisor.

After you calculate: invoice and file

The VAT you charge on invoices (output VAT) minus the VAT you pay on expenses (input VAT) is what you report each quarter on modelo 303. FlexiFlow issues unlimited invoices for free and prepares an indicative draft of modelo 303 from your data.

Frequently asked questions

Which VAT rate applies on an invoice?

It depends on what you sell: the general rate is 21%, the reduced rate 10% and the super-reduced rate 4%. Some transactions are exempt. Check the VAT Act or ask your advisor if unsure.

How do I remove VAT from a total?

Divide the total by 1 plus the rate as a decimal: by 1.21 at 21%. This calculator does it when you choose “The amount already includes VAT”.

Does this calculator replace an invoice?

No. It is an indicative calculation aid. An invoice must meet the requirements of the Spanish invoicing regulation.

Official sources

Issue invoices with VAT already calculated

Unlimited free invoices with gap-free numbering and PDF.

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