Spain Reverse VAT Calculator
Spanish IVA general is 21% on most purchases. Barcelona and Madrid receipts use divisor 1.21 unless your factura shows 10% or 4% reduced IVA.
Enter the total you paid (VAT included) and your rate.
Step 2 — Your breakdown
We reverse the tax using the standard formula:
Enter a total and tax rate to see your breakdown.
General 21% covers most retail. Reduced 10% applies to hotels, transport, and some food; 4% to basic staples in defined cases.
Canary Islands use IGIC—not mainland IVA—verify region on the invoice.
Seville and Valencia retailers quoting tax-inclusive precios must split IVA before comparing net quotes against Portuguese mainland pricing on the same pretax merchandise.
Costa del Sol hospitality often shows 10% on lodging while souvenirs are 21%. Reverse each taxed line separately.
Barcelona tech startups reverse IVA on tax-inclusive SaaS and coworking receipts before intercompany recharge at net amounts to US headquarters.
Modelo 303 filers reverse IVA on tax-inclusive vendor bills before claiming deducible IVA. Ceuta and Melilla tax rules differ from peninsula IVA—verify region on every factura.
Amazon.es and Miravia gross settlements need per-order 21% or 10% splits. Averaging one rate across hospitality and retail rows misstates base imponible on quarterly returns.
Base imponible = Importe total ÷ (1 + tipo/100).
Balearic and peninsula sellers both use mainland IVA tables unless the invoice explicitly references Canarias IGIC rates instead.
Costa del Sol hospitality operators should split 10% lodging IVA from 21% retail on mixed tourist receipts before quarterly Modelo 303 reconciliation.
| Rate | Category | Examples |
|---|---|---|
| 21% standard VAT | Standard VAT | IVA general rate on taxable goods in Spain. |
| Reduced | Lower VAT tiers | Many EU countries apply reduced VAT on food, books, or hospitality — use your invoice rate. |
| Zero | Zero-rated supplies | Exports and certain essentials may be zero-rated; confirm on your document. |
€121 total at 21% IVA.
Base €100 | IVA €21 | Total €121
Modelo 303 filing when registered. Canary IGIC and Ceuta/Melilla rules differ—confirm locally. Peninsula sellers should archive facturas showing 10% vs 21% splits on mixed hospitality and retail tickets.
21% general rate on mainland Spain.
Base €100.
IGIC applies instead of mainland IVA.
Reduced rate on qualifying hospitality and other categories.
Lodging often 10% IVA while retail souvenirs are 21%—reverse each line separately.
