Spain

Base Details

Key	Value
Tax Country Code	ES
Currency	EUR
Base Time Zone	Europe/Madrid

Tax Categories

Code	Name	Title
VAT	VAT	Value Added Tax
IGIC	IGIC	Canary Island General Indirect Tax
IPSI	IPSI	Production, Services, and Import Tax
IRPF	IRPF	Personal income tax.

VAT Rates

Known in Spanish as “Impuesto sobre el Valor Añadido” (IVA), is a consumption tax applied to the purchase of goods and services. It’s a tax on the value added at each stage of production or distribution. Spain, as a member of the European Union, follows the EU’s VAT Directive, but with specific rates and exemptions tailored to its local needs.

Key	Name	Percents	Description
zero	Zero Rate	0.0%
standard	Standard Rate	21.0%
standard+eqs	Standard Rate + Equivalence Surcharge	21.0% (+5.2%)
reduced	Reduced Rate	10.0%
reduced+eqs	Reduced Rate + Equivalence Surcharge	10.0% (+1.4%)
super-reduced	Super-Reduced Rate	4.0%
super-reduced+eqs	Super-Reduced Rate + Equivalence Surcharge	4.0% (+0.5%)
exempt	Exempt

IGIC Rates

Key	Name	Percents	Description
zero	Zero Rate	0.0%
standard	Standard Rate	7.0%
reduced	Reduced Rate	3.0%

IRPF Rates

Key	Name	Percents	Description
pro	Professional Rate	15.0%
pro-start	Professional Starting Rate	7.0%
capital	Rental or Interest Capital	19.0%
modules	Modules Rate	1.0%

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note
• corrective
• debit-note