Spain is the EU's fourth-largest economy and an important market for cross-border trade in goods and services. Spanish VAT — IVA (Impuesto sobre el Valor Añadido) — is administered by the Agencia Tributaria (AEAT).
Spanish VAT numbers — formally the NIF-IVA — follow the format ES followed by 9 characters. For Spanish companies, typically a letter + 7 digits + check digit (e.g. ESA12345678). For individuals, the format is based on the DNI or NIE with a prefix or suffix letter.
Spain applies three rates. The standard rate of 21% applies to most goods and services. The reduced rate of 10% applies to most food, passenger transport, hotels, live cultural events, and veterinary medicines. The super-reduced rate of 4% applies to basic foodstuffs (bread, milk, eggs, fruit, vegetables), books, newspapers, human medicines, and disability-adapted vehicles. Note: Spain has made temporary adjustments to food VAT rates — verify current rates on the AEAT website for specific categories.
The Canary Islands apply their own indirect tax (IGIC) with different rates, and are outside the EU VAT territory. Ceuta and Melilla also apply local indirect taxes. Treat trade with these territories as third-country transactions for VAT purposes.
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