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Historical data
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The tax was introduced on January 1, 1986.
The tax is known as Impuesto sobre el Valor Añadido (IVA).
Tax Authority
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Delegación Especial de la Agencia Estatal de Administración Tributaria
Sección de Regímenes Especiales "IVA no residentes"
C/ Guzmán el Bueno, 139
E - 28071 Madrid
Relevant web address(es):
www.aeat.es
VAT Rates
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Standard VAT rate:
16%
Reduced VAT rate:
7% and 4%
Refunds for countries outside the EU?
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Yes, business-related refunds to companies and organisations with a VAT registration in their home country - however on mutual basis, i.e., only for countries that have entered reciprocity agreement with Spain.
Please contact us for further information!
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