Standard VAT rate


Country code


Reduced VAT rates

10%, 4%

Super reduced rate


VAT returns

Monthly or Quarterly

VAT number format

ES X12345678, ES 12345678X, ES X1234567X

Latest news from Spain

Spain plans to cut VAT on e-books to 4%

Spain has proposed to cut the VAT rate applicable to e-books from 21% to 4% and hopes to implement this next year. This follows the EU Council’s proposal to allow EU member states to cut rates on electronic publications to match their printed equivalents, please click here for the full article.

Spain reduce VAT on cultural event tickets

Spain have reduced the VAT rate applied on the admission to cultural events from 21% to 10%. This decrease came into effect from 28 June 2017 and will apply to admission to events such as concerts and theatre productions.

UPDATE: Spain to introduce real time VAT reporting from July 2017

Spain has now confirmed the introduction of a new real time VAT reporting regime which will require large taxpayers to submit copies of their purchase and sales invoices to the tax authorities online within eight days of issuance or receipt. The reporting period will then be reduced to four days after issue from 2018. This… Read More