Spanish VAT (IVA) calculator

1. Choose what you want to do at the top: “Add VAT” if you have the price before tax, or “Remove VAT” if you have the final price and want to know how much is net and how much is tax.
2. Type the amount. You can use a comma or a full stop for decimals (“19,99” or “19.99”).
3. Choose the VAT rate: 21 %, 10 % or 4 %. If you need another percentage, click “Other” and type it in.
4. Read the result: net amount, VAT and total. Each figure has a button to copy it into your invoice, quote or spreadsheet.

To add VAT, multiply the net amount by the rate and divide by 100. That is the VAT. The total is the net amount plus the VAT. For example, with a net amount of €100 at 21 %, the VAT is 100 × 21 / 100 = €21 and the total is €121.

To remove VAT from a price that already includes it, you cannot just subtract 21 %: you have to divide the price by 1 plus the rate as a decimal. With €121 at 21 %, the net amount is 121 / 1.21 = €100 and the VAT is 121 − 100 = €21. Subtracting 21 % from €121 would give €95.59, which is not the correct net amount: it is the most common mistake when breaking down VAT.

The calculator rounds each step to the cent —first the VAT, then the total— as an invoice does. That is why, with amounts that have many decimals, there may be a one-cent difference from a calculation done without rounding.

On the mainland and in the Balearic Islands there are three general rates. 21 % is the standard rate and applies to most goods and services, including professional services such as design, consulting or marketing. 10 % is the reduced rate; among other things, it applies to hospitality and passenger transport. 4 % is the super-reduced rate; among other things, it applies to basic foods such as bread or milk, to books and to medicines for human use.

Some transactions are exempt, and the Canary Islands, Ceuta and Melilla do not apply VAT but their own taxes (IGIC in the Canaries and IPSI in Ceuta and Melilla). Rates and product lists can change with the law: if you are unsure which rate applies to you, check the Spanish Tax Agency (Agencia Tributaria) or ask your accountant.

Preparing quotes and invoices without getting the net amount wrong; checking that a supplier's invoice adds up; knowing how much of what you charge is yours and how much goes to the tax office; and comparing prices when some are advertised with VAT and others without.

What this tool does not do: it does not calculate income tax withholding, equivalence surcharges or tax returns, and it is not a substitute for professional tax advice. It is a calculator for doing the VAT sum quickly and correctly.