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.
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