VAT (Value Added Tax) is an indirect tax that taxes the consumption of goods and services. It is applied in most stages of production and distribution.

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VAT is a tax that the final consumer pays, but companies and self-employed are responsible for collecting it and declaring it to the Tax Agency.

VAT rates

In Spain, there are different VAT rates depending on the type of good or service:

• General rate: 21% - Applied to most goods and services
• Reduced rate: 10% - Applied to basic necessities like food, housing, transport
• Super-reduced rate: 4% - Applied to essential goods like bread, milk, books, medicines

VAT exemptions

Some operations are exempt from VAT, meaning they don’t include this tax:

• Health and medical services
• Educational services
• Financial and insurance services
• Real estate rentals (in certain cases)
• Cultural activities

VAT declaration

Businesses and self-employed must declare VAT periodically:

• Model 303: Quarterly VAT declaration
• Model 390: Annual VAT summary
• Model 349: For operations with other EU countries

We hope this information is very useful to you.