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.
LATEST NEWS

UPDATE: Philippines implements VAT on e-services...

The Bureau of Internal Revenue (BIR) recently executed implementing regulations (Revenue Regulations 003-2025) which will introduce VAT on digital services...

SEE MORE
VAT news
LATEST NEWS

European Commission grants extension of VAT split...

Despite deviating from Article 226 of Directive 2006/112/EC of the EU VAT Directive, Poland has been allowed to carry on using their VAT split payments regime...

SEE MORE
VAT news
LATEST NEWS

Ecuador switches to VAT registrations from withholding...

A new law, passed in Ecuador during December 2024, imposes VAT registration obligations for foreign providers of electronic services to consumers. Previously...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.