VAT calculator (Spain)

Add or remove Spanish VAT at 21, 10 or 4%, with equivalence surcharge

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What is VAT calculator (Spain)?

This calculator tells you how much Spanish VAT (IVA) is included in a price. You can start from the net amount and add the tax, or start from a final price with IVA included and find out what it was without IVA.

It's useful for invoicing in Spain, checking a quote or knowing what something really costs you. It also includes the equivalence surcharge (recargo de equivalencia) that suppliers apply to small retailers under Spanish rules.

How to use it

  1. Choose “Add VAT” if you have the net amount or “Remove VAT” if you have the final price.
  2. Enter the amount in euros.
  3. Select the IVA rate: 21%, 10%, 4% or “Other” for a custom percentage.
  4. Turn on the equivalence surcharge if you sell to a retailer under that scheme.
  5. Check the breakdown with net amount, VAT, surcharge and total, and copy the result.

Advantages

Technical details

When adding VAT, the VAT amount is net × rate / 100 and the total is net + VAT + surcharge. When removing it, the net amount is total / (1 + (VAT rate + surcharge rate) / 100); the surcharge is net × surcharge / 100 and the VAT is calculated as the difference (total − net − surcharge) so the breakdown adds up exactly. All figures are rounded to two decimal places. The preset rates are those currently in force in Spain: standard 21%, reduced 10% and super-reduced 4%. The equivalence surcharge (article 161 of Spain's VAT Law 37/1992) is assigned automatically: 5.2% with 21% IVA, 1.4% with 10% and 0.5% with 4%; with a custom rate you can enter the surcharge manually.

Frequently asked questions

How do I remove VAT from a price?

Divide the final price by 1 plus the rate as a decimal. At 21%, net = price / 1.21. For example, €121 including IVA is €100 net plus €21 VAT.

What are the VAT rates in Spain?

The standard rate is 21%, the reduced rate 10% (hospitality, passenger transport, some foods) and the super-reduced rate 4% (bread, milk, books, medicines, among others).

What is the equivalence surcharge (recargo de equivalencia)?

It's a Spanish surcharge that suppliers add on invoices to sole-trader retailers under this special scheme. It's 5.2% with 21% IVA, 1.4% with 10% and 0.5% with 4%.

Why doesn't subtracting 21% from the total give the right result?

Because the 21% is calculated on the net amount, not on the total. Subtracting 21% from €121 gives €95.59, when the correct net amount is €100. You have to divide by 1.21.

Can I calculate a different VAT rate?

Yes. Choose “Other” and enter any rate, for example 5% or the Canary Islands' IGIC. If you turn on the surcharge, you can also enter its percentage.

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