Spain sales tax law for 2024 VAT and Sales Tax Rates in Spain for 2024

Spain VAT Rate

Spain VAT & Sales Tax


About €16 tax on a €100 purchase
Exact tax amount may vary for different items

The current Spain VAT (Value Added Tax) is 16.00%.

The VAT is a sales tax that applies to the purchase of most goods and services, and must be collected and submitted by the merchant to the Spain governmental revenue department.

Spain has one of the lowest VAT tax rates in the world, charging a maximum VAT rate of 16%.Countries with similar VAT rates include United Kingdom with a VAT of 18%, Turkey with a VAT of 18% and Netherlands with a VAT of 19%.

Spain Sales Tax Rate
VAT/Sales Tax Reduced VAT Rate World VAT Rank
16% None 24th of 34

Spain VAT Refund For Visitors

Visitors to Spain may be able to get a refund of the Spain VAT tax paid on any goods bought for deportation. To get a VAT refund, you must present receipts for the goods purchased (and possibly proof of your deportation of the goods) to a Spain VAT refund station (which are often found in airports, tourist offices, or international travel hubs).

Some localities have a minimum purchase price for which a VAT refund can be claimed, or certain purchase types which cannot be made tax-free. A VAT refund of up to 16.00% of your total expenditures may be refunded for qualifying purchases. Regulations on VAT and sales tax refunds vary across countries and by region, so be sure to check ahead before expecting a Spain VAT refund.

Spain VAT Law For Businesses and Merchants

Businesses in Spain are required to collect a sales tax of 16.00% on behalf of the government, which they must submit to the applicable Spain revenue department in a periodical VAT tax return. Unlike the United States' sales tax, which is only charged on sales to end consumers, the VAT is collected on all sales - even of raw materials.

Businesses may be required to register for a Spain VAT number or other identifier to enable the government to track and verify VAT tax returns. VAT collection is a responsibility of the merchant, and failure to collect and submit the appropriate tax amounts may result in severe penalties.

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