Online tool to calculate VAT and E.C. in Spain (2024).
VAT is an indirect tax on consumption. In Spain, there are mainly three types: General (21%), Reduced (10%) for food, hospitality, etc., and Super-reduced (4%) for essential goods.
The Equivalence Charge is a special VAT regime mandatory for retailers (individuals or entities under income allocation) who do not transform the products they sell. It simplifies VAT management for them, as they pay VAT and the charge directly to the supplier and do not file periodic VAT returns (with exceptions). The rates are 5.2% for items at the general VAT rate, 1.4% for those at the reduced rate, and 0.5% for those at the super-reduced rate.
This calculator is an indicative tool. Always consult with a tax advisor for your specific case. Regulations may change.