Changes to VAT rates in Spain from 1 September

1 August 2012

From 1 September 2012, VAT rates in Spain will change:

The standard rate will increase from 18% to 21%.
The reduced rate will increase from 8% to 10%.
The super reduced rate will stay at 4%.

Certain products and services that were taxed at a reduced rate of 8% will be taxed at the standard 21% rate, namely:

• Flowers and ornamental plants;
• Mixed catering, entertainment, nightclub, party, BBQ or similar services;
• Admission to theatres, circuses, theaters and other shows;
• Artistic services provided by natural persons;
• Funeral services;
• Hairdressing services;
• Digital television services;
• Acquisitions of works of art.