Tax rates
Items |
Mainland Spain and the Balearic Islands |
Canary Islands |
Ceuta and Melilla |
---|---|---|---|
1st and 6th |
0% |
0% |
0% |
2nd and 7th |
4.75% |
3.75% |
0% |
3rd and 8th |
9.75% |
8.75% |
0% |
4th and 9th |
14.75% |
13.75% |
0% |
5th |
12% |
11% |
0% |
To consult the means of transport included in each section, see the following link: Article 70 of Law 38/1992, of December 28, on IIEE
The Autonomous Communities using the powers conferred upon them, per article 51 of Act 22/2009, can increase the tax rates applicable to the items in section 1 of article 70 of Act 38/1992, by a maximum of 15%.
The following Autonomous Communities have modified certain items:
Andalucía |
Headings 4 and 9 at 14.75% Group 5 at 12% |
---|---|
Asturias |
Items 4 and 9 to 16% |
Balearic Islands |
Item 4 to 16% |
Cantabria |
Group 3 at 9.75% Groups 4 and 9 at 15% Group 5 at 12% |
Catalonia |
Items 4 and 9 to 16% |
Extremadura |
Headings 2 and 7 at 4.75% Headings 3 and 8 at 9.75% Group 5 at 12% |
Murcia |
Items 4 and 9 to 15.9% |
Valencia |
Items 4 and 9 to 16% |