Free tool

Spain VAT Calculator

This is about VAT on invoices (IVA), not a tax-free refund for travellers. Enter an amount, choose whether it is the taxable base or a total that already includes VAT, and see the VAT, any recargo de equivalencia, the IRPF withholding and the invoice total at once. No sign-up, nothing sent anywhere: it all runs in your browser.

Ley 37/1992 del IVA · Last reviewed: 25 October 2026 · Spanish version: Calculadora de IVA e IRPF

How to calculate VAT

VAT is the taxable base multiplied by the rate, divided by 100:

VAT = base × rate ÷ 100

For example, with a base of 1,000 € at the general rate of 21%: 1,000 × 21 ÷ 100 = 210 €. The total with VAT is the base plus that amount: 1,210 €.

How to remove VAT from a total

When the amount you have already includes VAT (a retail price, for example) and you want the base, it works the other way: divide the total by 1 plus the rate divided by 100.

base = total ÷ (1 + rate ÷ 100)

With a total of 121 € at 21%: 121 ÷ 1.21 = 100 € base, and VAT is the difference between total and base: 21 €.

VAT rates in Spain

Ley 37/1992 del Impuesto sobre el Valor Añadido sets three rates:

• General, 21% (article 90): applies unless the operation falls into one of the two rates below.
• Reduced, 10% (article 91.one): food, housing, passenger transport, hospitality, among others.
• Super-reduced, 4% (article 91.two): basic foodstuffs (bread, milk, fruit…), books, newspapers and medicines, among others.

On top of these there is the recargo de equivalencia (0.5%, 1.4%, 5.2% and 1.75%), which only applies to retailers under that special regime. Which rate applies to a given operation, and whether the recargo applies, is a tax decision: this calculator offers the rates to choose from, it does not say which one to use.

Questions

Is this a tourist VAT refund calculator?

No. It calculates VAT on an invoice, what a business adds to or removes from a price. It is not a travellers' tax-free refund calculator.

What rate or withholding should I use?

This calculator does not decide that: it offers several percentages and a free field so you can enter the one that applies to your case. Which one is correct is a tax decision you make with your gestor.

Is anything I type saved or sent anywhere?

No. The calculation happens entirely in your browser. Nothing is sent and nothing is stored.