Indirect tax ebook - Spain

Tax Rates

In Spain the following categories of VAT rates are applicable

Standard rate 16% (18% as of 1 July 2010) applies to all goods and services unless the reduced or super-reduced rate applies.
Reduced rate 7% (8% as of 1 July 2010) applies to a specific list which includes, for example, substances used normally for human and animal nutrition excluding alcoholic drinks, residential buildings, living plants and their seeds, passenger transport, hotel accommodation and restaurant.
Super-reduced rate 4% applies to a specific list which includes, for example, ordinary bread, milk and derivatives, cheeses, eggs, fruits and cereals, books, magazines, newspapers and medicines.

Information about Spain:

This information has been provided by Grant Thornton Spain, a member firm within Grant Thornton International Ltd and is for informational purposes only. Neither Grant Thornton Spain nor Grant Thornton International Ltd can guarantee the accuracy, timeliness or completeness of the data contained herein. As such, you should not act on the information without first seeking professional tax advice.
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For further information on indirect taxes in Spain please contact Lourdes Díaz-Barceló

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