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 2026Taxes

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 (€).

Accounting & Depreciation Corporate & Enterprise Business & Companies

Calculated Result

Pre-Tax Base Amount

€0

Calculator Inputs

Calculation Mode

Applicable IVA Rate

Amount Entered (EUR €)

€

Quick select:

Calculated Result

Pre-Tax Base Amount

€0

IVA Tax Amount

€0

Gross Total (Inclusive of IVA)

€0

Calculation Methodology

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

Important Legal & Educational Disclaimer

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

This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

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).