Spanish VAT (IVA) calculator
Add or remove IVA, IGIC or IPSI with equivalence surcharge and IRPF withholding, and match every amount to the cent like a real invoice.
Limits and notes
- Rates in force in 2026. Temporary rates (5% and 2%) no longer apply; use the custom rate if needed.
- Ceuta and Melilla IPSI varies by each city's ordinance and product: check the applicable rate.
- The equivalence surcharge only exists with IVA and is borne by retailers.
- This is an indicative calculator: it does not replace advice from an accountant or AEAT regulations.
Built by
Miguel Ángel Colorado Marin (MACM)
Built by
Miguel Ángel Colorado Marin (MACM)
Full-Stack Developer · Guadalajara, España
I develop web apps, digital tools and full projects — from design to deployment.
Most VAT calculators multiply by 1.21 and stop there. A real Spanish invoice has more pieces: lines with different rates, equivalence surcharge when selling to a retailer, IRPF withholding for professionals and rounding that makes the sum off by a cent. This tool works in integer cents, groups bases by tax rate as the invoicing regulation requires and warns you if another rounding criterion would give a different total. It also answers the usual freelancer question: how much do I need to bill to collect a clean amount.
Features
- ✓IVA at 21, 10, 4 and 0%, Canary Islands IGIC and Ceuta and Melilla IPSI, with custom rate
- ✓Automatic equivalence surcharge (5.2 / 1.4 / 0.5%) for retailers
- ✓IRPF withholding at 15, 7, 19, 1 or 2% and amount to collect
- ✓Multi-line invoice with different rates and lines not subject to withholding
- ✓Breakdown per tax rate as required by Spanish invoicing rules
- ✓Warning when rounding per line or per rate changes the total
- ✓Remove VAT from a total by finding the base in cents that matches exactly
- ✓Reverse calculation: how much to bill to collect a net amount after IVA and IRPF
- ✓Integer-cent arithmetic, free of floating-point errors
How do I calculate the VAT on an invoice?
- 1
Choose what to calculate
Add tax to an invoice, remove it from a total or work out how much to bill to collect a net amount.
- 2
Set up the tax
Select IVA, IGIC or IPSI, turn on the equivalence surcharge if needed and choose the IRPF withholding.
- 3
Enter the amounts
Add lines with quantity, price and rate, or type the total or net amount with the right rate.
- 4
Copy the breakdown
Review bases, tax amounts, withholding and amount to collect, and copy the breakdown for your invoice or spreadsheet.
Frequently asked questions
How do you remove VAT from a price?
Divide the price by 1 plus the rate: at 21%, base = total / 1.21. Subtracting 21% from the total is a common mistake: from €121 you would take €25.41 and get €95.59 instead of €100.
Why is it sometimes a cent off?
Because base and tax are rounded to cents. Some totals, like €10.00 with 21% VAT, cannot be produced exactly by any base in cents: €8.26 gives €9.99 and €8.27 gives €10.01. The calculator searches for the matching base and warns you when there is none.
What is the equivalence surcharge?
It is a surcharge the supplier adds on the invoice to retailers under that regime: 5.2% on goods at 21%, 1.4% at 10% and 0.5% at 4%. It only exists with IVA, not with IGIC or IPSI.
How much do I bill to collect a clean €1,000?
With 21% VAT and 15% withholding you collect 106% of the base, so the base is 1,000 / 1.06 = €943.40. The "How much to bill to collect X?" mode calculates it and checks the result matches to the cent.
Is rounding per line or per tax rate?
Spanish invoicing regulation requires stating the tax amount for each rate, so the usual approach is to add up each rate's bases and round the tax once. Some software rounds per line; the calculator shows the difference when there is one.
Does it work for the Canary Islands, Ceuta and Melilla?
Yes. The Canary Islands use IGIC (7% standard) and Ceuta and Melilla use IPSI, whose rates depend on each city's ordinance and the product. You can enter any custom rate.
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Embed Spanish VAT (IVA) Calculator on your site
Add Spanish VAT (IVA) Calculator to any web page with a simple iframe. Free, with attribution to miguelacm.es.
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frameborder="0"
title="Spanish VAT (IVA) Calculator — miguelacm.es"
></iframe>