Import VAT rates in Spain
Spain applies a standard VAT rate of 21% and reduced rates of 10%, 7%, 4%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 4% super-reduced | Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive) - | |
| 7% | ||
| 10% reduced | Goods, other than works of art or collector’s items, which are more than 100 years old (CN code 9706 00 00) 9706.00.00 | 97060000 |
| 10% reduced | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites | |
| 10% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings | 31 |
| 10% reduced | Individual pieces of ceramics executed entirely by the artist and signed by him 9703.00.00 | 97030000 |
| 10% reduced | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities | |
| 10% reduced | Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmith’s and silversmith’s wares 9703.00.00 | 97030000 |
| 10% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs As from 01/01/2021 sugar-sweetened beverages are subject to the standard VAT rate (21%) | 01012910 01012990 01013000 01019000 01022905 01022910 01022921 01022929 01022941 01022949 01022951 01022959 … |
| 10% reduced | Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00) | 97020000 |
| 10% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods excluding 9018 90 30 subject to 4% | 90013000 90014041 90014049 90014080 90015041 90015049 90015080 90041010 901831 901832 90183900 90189010 … |
| 10% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection products used for contraception and sanitary protection will be taxed at a VAT reduced 4% VAT rate from now on (see below) | 30023000 3005 300610 30062000 30063000 30064000 30065000 30067000 40141000 |
| 10% reduced | Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included 9702.00.00 | 97020000 |
| 10% reduced | Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701) | 9701 |
| 10% reduced | Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00) 9704.00.00 | 97040000 |
| 10% reduced | The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied | |
| 10% reduced | Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages | |
| 10% reduced | Original sculptures and statuary, in any material, provided that they are executed entirely by the artists | 97030000 |
| 10% reduced | Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00) on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989 9703.00.00 | 97030000 |
| 10% reduced | Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work The 10% rate only applies to not accessory supply of good. The supply of services is exempted | |
| 10% reduced | Admission to sporting events The 10% rate only applies to the amateur sporting events. | |
| 10% reduced | Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13 | |
| 10% reduced | Supply of water | 2201 |
| 10% reduced | Supply of electricity, district heating and district cooling, and biogas produced by the feedstock listed in Annex IX, Part A, to Directive (EU) 2018/2001 of the European Parliament and of the Council; supply and installation of highly efficient low emissions heating systems meeting the emission (PM) benchmarks laid down in Annex V to Commission Regulation (EU) 2015/1189 and in Annex V to Commission Regulation (EU) 2015/1185 and having been attributed an EU energy label to show that the criterion referred to in Article 7(2) of Regulation (EU) 2017/1369 of the European Parliament and of the Council is met; and, until 1 January 2030, natural gas and wood used as firewood 2026. Temporary use (1st Aug to 30th Sep) for certain electricity supplies, natural gas supply, wood used as firewood . | 27012000 27111100 27160000 4401 |
| 10% reduced | Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each | 58050000 63049100 63049200 63049900 |
| 10% reduced | Transport of passengers and their accompanying luggage | |
| 10% reduced | Importation of collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest (CN code 9705 00 00) 9705.00.00 | 97050000 |
| 21% |
TEDB · 26 October 2026