Spain VAT Registry — rate, source and change history

    Standard rate 21%, in force since 01 Sept 2012. Last verified against Agencia Tributaria (AEAT) on 01 Sept 2026.

    Standard rate
    21%
    Reduced rates
    4% · 10%
    Registration threshold
    No small business exemption
    Currency
    EUR

    Provenance

    Authority:Agencia Tributaria (AEAT)
    In force since: 01 Sept 2012
    Last verified: 01 Sept 2026
    Registry version: 2026.09

    Change history

    1. 01 Jan 2025

      Temporary 0% rate on basic foodstuffs ended; rates returned to normal levels.

    Cite this record

    Taxelyo VAT Registry 2026.09 — Spain standard VAT 21%
in force since 01 Sept 2012, verified 01 Sept 2026
source: Agencia Tributaria (AEAT) — https://sede.agenciatributaria.gob.es/

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