Spanish VAT calculator
Add Spanish VAT to a net amount or take it out of a total, at 21, 10 or 4% or any rate you need. Cent rounding that always adds up.
- Net amount (base)
- €100.00
- VAT (21%)
- €21.00
- Total with VAT
- €121.00
How it works
How it works
Type an amount and say whether it is the net amount (the price before VAT, “base imponible”) or the total with VAT. Pick the rate: 21% (standard), 10% (reduced) or 4% (super-reduced) in Spain, or “Other” for any percentage, such as the 7% IGIC of the Canary Islands. You get the base, the VAT and the total, the same base at the three rates to compare, and a line ready to paste into a quote.
To add VAT, the tax (base × rate) is added to the base. To remove it, subtracting the percentage is not enough: divide the total by 1 plus the rate. At 21%, 121 € is a 100 € base and 21 € of VAT; subtracting 21% from 121 would give 95.59 €, which is wrong.
Rounding to the cent
The VAT is rounded to the cent with halves going up, as on an invoice. When removing VAT, the base is rounded first and the VAT is whatever is left up to the total, so base + VAT always matches the amount you typed. Negative amounts (credit notes) are accepted and rounded the same way. The equivalence surcharge and the IPSI of Ceuta and Melilla are not included.
FAQ
How do I take VAT out of a price?
Divide the total by 1 plus the rate: at 21%, by 1.21. So 121 € with VAT is a 100 € base. Subtracting 21% from the total gives the wrong result.