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 2026Impôts

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 (€).

Comptabilité et Amortissement Sociétés et Entreprises Affaires et Entreprises

Résultat Calculé

Pre-Tax Base Amount

€0

Données du Simulateur

Calculation Mode

Applicable IVA Rate

Amount Entered (EUR €)

€

Sélection rapide :

Résultat Calculé

Pre-Tax Base Amount

€0

IVA Tax Amount

€0

Gross Total (Inclusive of IVA)

€0

Méthodologie de Calcul

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

Avertissement Légal et Pédagogique

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

Ce simulateur est conçu à des fins éducatives et informatives. Les résultats ne constituent pas un conseil financier, fiscal ou juridique contraignant.

Foire Aux 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).