{"id":12917,"date":"2026-09-08T18:10:50","date_gmt":"2026-09-08T16:10:50","guid":{"rendered":"https:\/\/consultoriaehero.com\/?p=12917"},"modified":"2026-09-18T00:16:21","modified_gmt":"2026-09-17T22:16:21","slug":"vat-in-spain","status":"publish","type":"post","link":"https:\/\/consultoriaehero.com\/en\/vat-in-spain\/","title":{"rendered":"VAT in Spain in 2026"},"content":{"rendered":"

In Spain, VAT has three rates: the standard rate of 21%<\/strong>, the reduced rate of 10%<\/strong>, and the super-reduced rate of 4%<\/strong>. They are set by Articles 90 and 91 of Law 37\/1992. That much appears in any table. What almost never appears, and what really breaks stores, is that part of Spanish territory is outside VAT<\/strong>.<\/p>\n

\n\n\n\n\n\n\n\n
Rate<\/th>\nPercentage<\/th>\nApplies to<\/th>\n<\/tr>\n<\/thead>\n
Standard (art. 90.Uno)<\/span><\/td>\n21%<\/strong><\/td>\nDefault regime for goods and services<\/td>\n<\/tr>\n
Reduced (art. 91.Uno)<\/span><\/td>\n10%<\/strong><\/td>\nFood in general, water, housing, hospitality, passenger transport, glasses and contact lenses, agricultural and livestock products<\/td>\n<\/tr>\n
Super-reduced (art. 91.Dos)<\/span><\/td>\n4%<\/strong><\/td>\nCommon bread, bread-making flour, milk, cheese, eggs, fruit, vegetables, pulses, tubers, cereals and olive oil; books, newspapers and magazines; medicines for human use; sanitary pads, tampons and condoms; vehicles and prostheses for people with disabilities<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Rates verified on 8 September 2026 against the document \u201cTipos impositivos en el IVA 2026\u201d from the Spanish Tax Agency (Agencia Tributaria) (sede.agenciatributaria.gob.es<\/a>).<\/em><\/p>\n

Canary Islands, Ceuta and Melilla do not have VAT<\/h2>\n

This is neither an exemption nor a zero rate: those three territories are outside the VAT territory<\/strong>. VAT does not apply there; instead, IGIC applies in the Canary Islands and IPSI in Ceuta and Melilla, which are different taxes with their own rates and returns.<\/p>\n

For an online store, this has an immediate and very unintuitive consequence: a shipment from mainland Spain to the Canary Islands is an export<\/strong>. It goes without Spanish VAT, with its DUA, and the customer pays IGIC and the import formalities at destination. If your store charges 21% to a customer in Las Palmas, you are charging them a tax they should not pay, and they will also have to pay their own tax when they receive the parcel.<\/p>\n

By far, this is the number one reason for complaints in Spanish stores that start selling to the islands without changing the tax settings.<\/p>\n

Which VAT to apply depending on where you sell from<\/h2>\n

If your store is in Spain<\/strong>, you charge the Spanish rate that corresponds to each product \u2014 21%, 10% or 4% \u2014 to your mainland and Balearic Islands customers. To the Canary Islands, Ceuta and Melilla, no VAT: these are exports. And to customers in other EU countries, the Spanish rate applies up to \u20ac10,000 in annual distance sales, and the destination country\u2019s rate after that.<\/p>\n

If your store is outside Spain<\/strong> and you sell to Spanish consumers, you apply your own country\u2019s VAT as long as you do not exceed that \u20ac10,000 threshold in distance sales to the EU as a whole. Once you exceed it, you must charge Spanish VAT<\/strong> and report it through the one-stop shop, without needing to register in Spain.<\/p>\n

And if you sell to a Spanish company with a valid VAT number, the transaction goes without VAT under reverse charge: you must validate that number in VIES and keep proof of the validation.<\/p>\n

How to set this up in WooCommerce<\/h2>\n

WooCommerce includes tax rates by country, but it does not distinguish rates within<\/em> a country by product class, nor does it monitor the threshold for you. There are three things you need to set up:<\/p>\n

    \n
  1. A tax class for each rate you use, assigned product by product and not at store level.<\/li>\n
  2. VAT number validation at checkout against VIES for business customers, so VAT is not charged when the transaction is subject to reverse charge.<\/li>\n
  3. A control for the \u20ac10,000 threshold, because the day it is exceeded the rates change at once across all countries.<\/li>\n<\/ol>\n

    All three are covered by EHERO Woo VAT<\/a>, which we built precisely because these are the three points that break stores selling to the rest of the European Union.<\/p>\n

    <\/p>\n

    Two quick checks:<\/strong> check the customer’s VAT number in VIES<\/a> before invoicing without VAT, and use the EU VAT calculator<\/a> to see which rate to charge on each sale.<\/p>\n

    <\/p>\n

    <\/p>\n

    \n

    Selling to other EU countries from WooCommerce?<\/p>\n

    EHERO Woo VAT applies each country’s rate product by product, checks VAT numbers against VIES at checkout and keeps an eye on the \u20ac10,000 threshold for you.<\/p>\n

    See EHERO Woo VAT \u2192<\/a><\/p>\n<\/div>\n

    <\/p>\n

    Frequently asked questions<\/h2>\n

    What is the standard VAT rate in Spain in 2026?<\/h3>\n

    21%. Alongside it, the reduced rate of 10% and the super-reduced rate of 4% apply only in the cases established by Law 37\/1992.<\/p>\n

    What VAT is paid in the Canary Islands?<\/h3>\n

    None: the Canary Islands are outside the VAT territory. IGIC applies there, a different Canary Islands tax with its own rates. The same happens in Ceuta and Melilla with IPSI.<\/p>\n

    I am a store outside Spain, what VAT do I apply to a Spanish customer?<\/h3>\n

    The Spanish one \u2014 21%, 10% or 4% depending on the product \u2014 once you exceed \u20ac10,000 in annual distance sales to the EU as a whole. Below that, your own country\u2019s VAT.<\/p>\n

    Is there still 0% VAT on food?<\/h3>\n

    No. The temporary reduction applied to certain basic foods was an exceptional measure and is no longer in force: those products have returned to their ordinary 4% and 10% rates.<\/p>\n

    Continue here<\/h2>\n