Selling to Spain 2026 — VAT Rates, Rules & Compliance

This guide covers the Spain-specific rules, rates, and compliance requirements for sellers based outside the EU shipping to Spanish customers.

For the underlying EU mechanisms that apply across all member states, see:

• EU Overview — IOSS, OSS & Compliance — general obligations for non-EU sellers
• Selling to EU Consumers (B2C) — IOSS registration, the €150 threshold, charging VAT at checkout
• Selling to EU Businesses (B2B) — reverse charge mechanism and zero-VAT invoicing

VAT Rates in Spain (IVA)

In Spain, VAT is known as IVA (Impuesto sobre el Valor Añadido). When you sell to a Spanish consumer under the IOSS scheme, you must charge the correct Spanish IVA rate at checkout.

Standard Rate: 21%

Applies to most physical goods and services: digital products (ebooks, streaming, SaaS, software downloads), clothing, electronics, and professional services.

Important difference from many home markets: children’s clothing and footwear are standard-rated at 21% in Spain. If you sell children’s items that are zero-rated or exempt in your home country, you must charge 21% IVA when shipping to Spanish consumers.

Reduced Rate: 10%

Applies to specific categories:

• Most foodstuffs and water
• Certain pharmaceutical products
• Passenger transport
• Amateur sporting events

Super-Reduced Rate: 4%

Applies to essential basic necessities:

• Basic foods (bread, milk, cheese, eggs, fruit, vegetables)
• Physical books and newspapers
• Certain essential medicines

Your e-commerce platform can handle these rate overrides, but you must manually assign products to the correct Spanish tax categories.

Selling to Spanish Consumers (B2C)

No threshold for non-EU sellers

As a seller based outside the EU, there is no threshold for selling to Spanish consumers. The EU’s €10,000 threshold applies only to businesses established inside the EU. From your very first sale to a Spanish consumer, you must comply with Spanish IVA rules.

IOSS vs non-IOSS in Spain

If you sell physical goods under €150 to Spanish consumers, registering for IOSS is highly recommended.

Without IOSS (DAP — Delivered at Place):

1. The parcel is stopped at Spanish customs (Aduanas)
2. Correos or a courier contacts the customer to collect 21% IVA
3. The hidden cost: Correos adds a customs presentation fee (tarifa de tramitación aduanera) — typically €5–€15 depending on processing required
4. Customers often refuse to pay these surprise fees, resulting in returned parcels

IOSS eliminates these carrier handling fees because VAT is cleared at the point of sale.

The €3 customs duty (from 1 July 2026)

A flat €3 customs duty per item applies to all parcels under €150 entering the EU from July 2026. Ensure your shipping labels include accurate HS codes and detailed product descriptions for Spanish customs clearance.

Selling to Spanish Businesses (B2B)

For sales to a VAT-registered Spanish business, the standard EU B2B rules apply.

1. Validate the IVA number. Spanish VAT numbers start with ‘ES’ followed by 9 characters (e.g., ESX1234567X). Always validate on VIES before zero-rating the invoice.
2. Reverse charge. Do not charge VAT. The Spanish business accounts for IVA on their own Spanish return.
3. Invoice statement. Your invoice must clearly state “Reverse Charge” or in Spanish: “Inversión del Sujeto Pasivo.”

Key Compliance Requirements for Spain

Tax-exempt regions: Canary Islands, Ceuta, and Melilla

This is a significant compliance trap. These regions are politically part of Spain but outside the EU VAT area:

• Canary Islands: Local tax (IGIC — Impuesto General Indirecto Canario) applies instead of IVA
• Ceuta and Melilla: Local tax (IPSI) applies

Do not charge standard Spanish IVA to customers in these territories. Sales to them are treated as exports. If your platform auto-applies Spanish VAT to all Spanish addresses, you need to configure an exemption for these postcodes.

10-year invoice retention

You are legally required to store all VAT invoices electronically for 10 years.

E-invoicing (Verifactu)

Spain is implementing mandatory electronic invoicing and real-time reporting requirements (Verifactu) for local B2B transactions. If you register locally for Spanish VAT, you must use certified billing software that reports invoices to the Spanish Tax Agency (AEAT) in real-time. Sellers using IOSS/OSS exclusively are generally not affected.

NIE/NIF at customs

When shipping to Spain without IOSS via couriers, the carrier often requests the customer’s Spanish ID number (DNI/NIE) for customs clearance. Collecting this at checkout can prevent delivery delays.

Shipping to Spain: Documentation

• Electronic customs data (ITMATT): ensure your carrier transmits customs data electronically.
• Accurate descriptions: avoid generic terms. Use specific descriptions along with the correct HS tariff code.
• IOSS number: if using IOSS, your IOSS number must be electronically transmitted by your carrier. Writing it manually on the box is not sufficient.

Related Guides

• EU Overview — IOSS, OSS & VAT Rates
• Selling to EU Consumers — IOSS Guide
• Selling to EU Businesses — Reverse Charge
• EU Selling Setup Checklist

Selling from a Specific Country?

The Spain-specific rules above apply to any international seller. Some countries have additional context for selling into Spain:

• United Kingdom — See the UK guide to selling to Spanish customers for post-Brexit trade context and UK-specific carrier and customs notes.
• United States — guide coming soon
• Australia — guide coming soon