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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.3.2 What it consists of

  • Whoever delivers goods or provides services will be charged the tax rate of VAT that corresponds to the amount of the transaction, unless it is exempt or not subject to:

    • General: 21%

    • Reduced 10%: deliveries of food products (except temporary application of 5% to olive and seed oils and pasta), goods for agricultural, forestry or livestock use, medicines for veterinary use, water, pharmaceutical products for direct use by the final consumer (wadding , gauze, bandages...), medical equipment, devices and other instruments designed for personal and exclusive use of people who have physical, mental, intellectual or sensory deficiencies, homes, garages and annexes, live flowers and plants and art objects. Also included, among others, are passenger transportation services, home renovation and repair works, hospitality and restaurants, agricultural, forestry and livestock activities, and amateur sports services, social assistance, trade fairs and exhibitions, movie theaters. , etc.

      Also, from January 1, 2024, it applies to: the supply of electricity (until December 31, 2024), natural gas (until March 31, 2024) and natural fuels (that is, briquettes and pellets from biomass and wood for firewood, until June 30, 2024) .

    • Super reduced 4% : basic foods (except temporary application of 0% to certain foods), medicines for human use, books – including books supplied on any physical medium, e.g. those delivered through electronic files arranged to be uploaded to reading tools or portable devices that allow storing and reading digitized books, newspapers and magazines, school supplies, prostheses, orthoses and internal implants, as well as vehicles for people with disabilities, homes of official protection and housing acquired by entities dedicated to leasing, dependency services, etc. Pads, tampons, panty liners, condoms and other non-medicated contraceptives.

    • Type 5% : olive and seed oils and pasta, (from January 1, 2023 to June 30, 2024).

    • Type 0% : certain goods (food, pharmaceuticals, medical equipment, books, newspapers, magazines, water supply and solar panels) donated to non-profit entities for their general purposes. Certain basic foods (common bread; bread flours; natural, certified, pasteurized, concentrated, skimmed, sterilized, UHT, evaporated and powdered milk; cheeses, eggs, fruits, vegetables, legumes, tubers and cereals, which are natural products according to the Food Code, from January 1, 2023 to June 30, 2024).

  • Likewise, suppliers of goods and services will have been charged the corresponding VAT , which may be deducted if certain requirements are met.

  • between the VAT accrued, that is, passed on to customers, and the deductible VAT borne, which is passed on to suppliers.