Free Spanish VAT and IRPF calculator 2026: add or remove VAT
Add or remove Spanish VAT (21%, 10%, 4%) and work out freelancer invoices with IRPF withholding and equivalence surcharge. Free.
Result
VAT rates
| 21% | Standard: most services and goods (consulting, software, electronics, clothing). |
| 10% | Reduced: hospitality, passenger transport, new housing and some foods. |
| 4% | Super-reduced: bread, milk, eggs, olive oil, books, medicines, social housing. |
| 0% | Exempt or out-of-scope: healthcare, education, some intra-EU supplies. |
Quick VAT table at 21%
| Before VAT | VAT | Incl. VAT |
|---|---|---|
| €10.00 | €2.10 | €12.10 |
| €20.00 | €4.20 | €24.20 |
| €50.00 | €10.50 | €60.50 |
| €100.00 | €21.00 | €121.00 |
| €200.00 | €42.00 | €242.00 |
| €500.00 | €105.00 | €605.00 |
| €1,000.00 | €210.00 | €1,210.00 |
IRPF withholding
| 15% | Professionals invoicing companies or other freelancers. |
| 7% | New freelancers: first year and the two following. |
| 19% | Rental of commercial premises and other urban property. |
| 1% | Activities taxed under the module system. |
| 0% | Invoices to private individuals or foreign clients. |
Equivalence surcharge
| 5.2% | With standard VAT (21%). |
| 1.4% | With reduced VAT (10%). |
| 0.5% | With super-reduced VAT (4%). |
| 1.75% | Tobacco. |
Guidance only, based on the rules in force in 2026. Each amount is rounded to the cent. The Canary Islands use IGIC and Ceuta and Melilla use IPSI, with their own rates. If in doubt about your case, ask your accountant or the Spanish Tax Agency.
How to add VAT to a price
Multiply the price before VAT by 1 plus the rate: by 1.21 for 21%, by 1.10 for 10% or by 1.04 for 4%. So €100 before VAT is €121 including VAT.
How to remove VAT from a price
If a price already includes VAT, divide it by 1 plus the rate: for 21%, by 1.21. So €121 including VAT is €100 net plus €21 VAT. In the calculator, choose "Remove VAT".
What the taxable base is
It's the amount taxes are calculated on: the price of your work or product before VAT. On an invoice, VAT and withholding are always calculated on the taxable base, never on the total.
How VAT and withholding are calculated on an invoice
Everything starts from the net amount, the price of your work before taxes:
- VAT = net × VAT rate. At 21% on €1,000, that's €210.
- Withholding = net × withholding rate. At 15% on €1,000, that's €150.
- Total = net + VAT − withholding. In the example, €1,060.
- Each amount is rounded to the cent separately, as it appears on the invoice.
Invoice total and amount due
The invoice total is the base plus VAT. If you apply withholding, your client pays you the total minus the withholding: that's the amount due. With a €1,000 base, 21% VAT and 15% withholding, the invoice comes to €1,210 and you receive €1,060.
Who withholds income tax, and how much
Self-employed professionals withhold 15% when invoicing companies or other freelancers, or 7% in their first year and the two following. Landlords of commercial premises withhold 19%. Invoices to private individuals and foreign clients carry no withholding. Withholding isn't a cost: it's an advance on your income tax that your client pays to the tax office for you.
Frequently asked questions
How is VAT calculated on an invoice?
Multiply the net amount by the VAT rate: with €1,000 net at 21%, VAT is €210 and the total including VAT is €1,210. If you also apply withholding, subtract it from the total.
How do I remove VAT from a price?
Divide the price by 1.21 if VAT is 21%, by 1.10 if it's 10% or by 1.04 if it's 4%. For example, €242 including VAT is €200 net.
When does the 7% withholding apply?
Professionals starting out can apply it in their first year and the two following, provided they didn't carry out a professional activity the previous year. They must tell their client in writing.
Do invoices to private individuals carry withholding?
No. Withholding only applies when the client is a company or a freelancer acting as such. Private individuals and foreign clients are invoiced without withholding.
What is the equivalence surcharge?
A surcharge suppliers add to invoices for retailers who are individuals under that scheme: 5.2% with standard VAT, 1.4% with reduced and 0.5% with super-reduced. The retailer doesn't file VAT on those sales.
What is the taxable base?
The amount before taxes on which VAT and IRPF withholding are calculated. On an invoice for €1,000 plus VAT, the taxable base is the €1,000.
What's the difference between the invoice total and the amount due?
The total is the base plus VAT. The amount due is what your client actually pays you: the total minus the IRPF withholding. Without withholding, both figures are the same.
Official sources
The calculations and text on this page are based on these official laws and publications (in Spanish).
- Ley 37/1992, del Impuesto sobre el Valor Añadido (BOE)
- Agencia Tributaria: IVA
- Agencia Tributaria: retenciones (cuadro de tipos y algoritmo de cálculo de 2026)
- Real Decreto 439/2007, Reglamento del IRPF (BOE)
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