When supplying goods or services to Spain, you must ensure you are charging the correct VAT rate, Please check the rate below for different goods and services;
| Rate | Type | Good or Services |
| 21% | Standard | All other taxable goods and services |
| 10% | Reduced | Some foodstuffs; water supplies; certain pharmaceutical products; some medical equipment for disabled persons; domestic passenger transport; intra-community and international transport by road, rail and inland waterways; some social housing; some renovation and repair of private dwellings; agricultural supplies; hotel accommodation; restaurants and catering services; some social services; domestic waste collection; some soft drinks; bars, cafes, night clubs and alcoholic beverages sold therein; take away food; cut flowers and plants for food production; some supplies of new buildings; some construction work on new buildings; admission to sporting events (amateur sporting events only); treatment of waste and waste water; admission to certain cultural services |
| 4% | Reduced | Some foodstuffs; some pharmaceutical products; some medical equipment for the disabled; some books (excluding e-books); certain newspapers and periodicals; some social housing; some social services; some construction work on new buildings; some domestic care services |
| 0% | Zero | Taxation of some gold coins, ingots and bars; intra-community and international transport by air and sea |
