How do you extract 21% IVA from a gross retail price?

Divide the gross invoice amount by 1.21 to isolate the pre-tax base, then subtract the pre-tax base from the gross total to calculate the 21% IVA amount.

Does Spanish mainland IVA apply in the Canary Islands?

No, the Canary Islands operate under a separate regional consumption tax system known as IGIC, with a standard general rate of 7%.

ESSpain VAT / IVA 2026Steuern

Spain VAT & IVA Calculator (21%, 10%, 4%)

Calculate Spanish Value Added Tax (Impuesto sobre el Valor Añadido - IVA) across standard (21%), reduced (10%), and super-reduced (4%) rates. Add tax to net invoice bases or isolate the embedded IVA component from gross consumer prices in EUR (€).

Buchhaltung & Abschreibung Körperschaft & Unternehmen Unternehmen & Gewerbe

Berechnetes Ergebnis

Pre-Tax Base Amount

€0

Eingabedaten

Calculation Mode

Applicable IVA Rate

Amount Entered (EUR €)

€

Schnellauswahl:

Berechnetes Ergebnis

Pre-Tax Base Amount

€0

IVA Tax Amount

€0

Gross Total (Inclusive of IVA)

€0

Berechnungsmethodik

Adding IVA: Tax = Base * Rate, Total = Base + Tax. Extracting IVA: Base = Total / (1 + Rate), Tax = Total - Base.

Wichtiger rechtlicher Hinweis

This calculator models statutory Spanish Value Added Tax governed by Law 37/1992 and the Spanish Tax Agency (AEAT).

Dieser Rechner dient ausschließlich Informations- und Bildungszwecken. Die Ergebnisse stellen keine verbindliche Finanz-, Steuer- oder Rechtsberatung dar.

Häufig gestellte Fragen

Peninsular Spain and the Balearic Islands apply three main IVA tiers: 21% General rate (standard goods/services), 10% Reduced rate (hospitality, passenger transport), and 4% Super-reduced rate (staple foods, books, medicines).