Spain VAT Rates 2026
Spain (España) levies Value Added Tax under the name NIF / CIF (Número de Identificación Fiscal / Código de Identificación Fiscal). The standard rate is 21%, applied to most goods and services. Reduced rates of 10% and 4% apply to essential categories including food, medicines, and cultural services.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 21% | Most goods and services |
| Reduced | 10% | Food, transport, cultural goods |
| Super-reduced | 4% | Essential goods, newspapers |
Access rates via API
The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/ES endpoint to get Spain rates programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/ES
# No authentication required for rate lookups
# Response:
# { "country_code": "ES", "standard_rate": 21,
# "reduced_rates": [10, 4], "currency": "EUR" }About Spain VAT
Spain has three VAT identifier types: CIF for companies (letter + 7 digits + letter), NIF for individuals (8 digits + letter), and NIE for foreign nationals (X/Y/Z + 7 digits + letter). All are validated through VIES as Spanish VAT numbers.
The Spain NIF / CIF is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Spain business customer, validate their VAT registration number first.