Spain
The VAT registration threshold in Spain for 2026, from the tax authority and the European Commission.
- Threshold
- 0
- Currency
- EUR
- Standard VAT rate
- 21%
- Reduced rates
- 10%; super-reduced 4%
Spain has no VAT registration threshold for small businesses: VAT applies from the first taxable sale. The standard rate is 21%.
Spain has not adopted the optional small-business VAT exemption; it uses simplified and equivalence-surcharge regimes instead, so VAT applies from the first taxable supply whatever the turnover.
No. Spain grants no domestic or cross-border small-business exemption on its territory. A Ministry of Finance draft order of November 2025 would let Spanish-established businesses with EU turnover up to €100,000 use the exemption in other member states (models 041 and 350); the draft leaves its start date blank.
Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.
Questions
What is the VAT threshold in Spain?
Spain has no VAT registration threshold for small businesses: VAT applies from the first taxable sale.
What is the standard VAT rate in Spain?
21%. Reduced rates: 10%; super-reduced 4%.
Compare every country in the VAT registration thresholds table. Company tax, fees and filings: register a company in Spain.
- Region
- European Union
- How the threshold works
- Spain has not adopted the optional small-business VAT exemption; it uses simplified and equivalence-surcharge regimes instead, so VAT applies from the first taxable supply whatever the turnover.
- EU cross-border small-business exemption
- No. Spain grants no domestic or cross-border small-business exemption on its territory. A Ministry of Finance draft order of November 2025 would let Spanish-established businesses with EU turnover up to €100,000 use the exemption in other member states (models 041 and 350); the draft leaves its start date blank.
- Where to register
- sede.agenciatributaria.gob.es
- Last reviewed
- Sources
Source Link European Commission – VAT rules for small enterprises: Spain SME rules https://sme-vat-rules.ec.europa.eu/national-vat-rules/spain-sme-rules_en Your Europe – VAT rules and rates https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm Ministerio de Hacienda – Proyecto de Orden modelos 041 y 350 (PDF, Nov 2025) https://www.hacienda.gob.es/sgt/normativadoctrina/proyectos/12112025-proyecto-om-modelos-041-350.pdf AEAT – Régimen de franquicia de las pequeñas empresas en la UE a partir del 1 de enero de 2025 https://sede.agenciatributaria.gob.es/Sede/iva/novedades-iva/novedades-normativa/modif-iva-regl-reg-franquicia-1615987753295.html