Spain
Spain has four tax regions. The mainland and the Balearic Islands use VAT (IVA). The Canary Islands use their own tax, IGIC, and Ceuta and Melilla use IPSI, so these three regions have taxable groups of their own besides the global ones.
| Tax region | Covers |
|---|---|
ES | Spanish mainland & Balearic Islands |
ES-CN | Canary islands |
ES-CE | Ceuta |
ES-ML | Melilla |
The rates below are what the Tax Rules API returns for Spain on 2026-10-13. The API is always the current answer: GET /tax-rules?countryCode=ES.
Tax region ES — Spanish mainland & Balearic Islands
| Taxable group | Rate | Applies from |
|---|---|---|
Standard | 21 % | 2019-01-01 |
Reduced | 10 % | 2019-01-01 |
ReducedLow | 5 % | 2026-08-20 |
SuperReduced | 4 % | 2019-01-01 |
Zero | 0 % | 2019-01-01 |
NonTax | 0 % | 2019-01-01 |
Tax region ES-CN — Canary islands
| Taxable group | Rate | Applies from |
|---|---|---|
Standard | 7 % | 2019-01-01 |
Reduced | 3 % | 2019-01-01 |
IGIC-Tobacco ¹ | 20 % | 2019-01-01 |
IGIC-High ¹ | 15 % | 2019-01-01 |
IGIC-Increased ¹ | 9.5 % | 2019-01-01 |
Zero | 0 % | 2019-01-01 |
NonTax | 0 % | 2019-01-01 |
¹ A taxable group of this region only. An item in this group has no rate in any other region.
Tax region ES-CE — Ceuta
| Taxable group | Rate | Applies from |
|---|---|---|
Standard | 10 % | 2019-01-01 |
IPSI-8 ¹ | 8 % | 2026-08-20 |
IPSI-7 ¹ | 7 % | 2019-01-01 |
IPSI-5 ¹ | 5 % | 2019-01-01 |
IPSI-4 ¹ | 4 % | 2019-01-01 |
IPSI-3.5 ¹ | 3.5 % | 2019-01-01 |
IPSI-3 ¹ | 3 % | 2019-01-01 |
IPSI-2 ¹ | 2 % | 2019-01-01 |
IPSI-1 ¹ | 1 % | 2019-01-01 |
IPSI-0.5 ¹ | 0.5 % | 2019-01-01 |
Zero | 0 % | 2019-01-01 |
NonTax | 0 % | 2019-01-01 |
¹ A taxable group of this region only. An item in this group has no rate in any other region.
Tax region ES-ML — Melilla
| Taxable group | Rate | Applies from |
|---|---|---|
Standard | 10 % | 2019-01-01 |
IPSI-8 ¹ | 8 % | 2019-01-01 |
IPSI-7 ¹ | 7 % | 2019-01-01 |
IPSI-4 ¹ | 4 % | 2019-01-01 |
IPSI-2 ¹ | 2 % | 2019-01-01 |
IPSI-1 ¹ | 1 % | 2026-08-20 |
IPSI-0.5 ¹ | 0.5 % | 2019-01-01 |
Zero | 0 % | 2019-01-01 |
NonTax | 0 % | 2019-01-01 |
¹ A taxable group of this region only. An item in this group has no rate in any other region.
Tax-exempt region
Every region above also has a tax-exempt twin (ES-TE, ES-CN-TE, ES-CE-TE, ES-ML-TE) with the same taxable groups at 0 %.