Spain Tax

IVA · IGIC · IPSI
2026-04-29.3

Operation

Seller

Buyer

Lines

×€0.00
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Calculation

Tax breakdown

Authority
AEAT
DescriptionTreatmentBaseRateTaxTotal
Untitled line
ES.mainland · IVA
Taxable€0.0021%€0.00€0.00
Why this rate? — line 1 (untitled)
AIClassification
gpt-4o-mini

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Place of supply

Goods supply — place of supply is where transport to the buyer begins, i.e. the seller's location (Art. 68.Uno LIVA).

Applied rules
  • iva.rate.21.generalsince 2012-09-01
    Catch-all general rate. Lowest priority — anything not matched elsewhere lands here.
    Ley 37/1992 Art. 90BOE-A-2012-10403
Transaction warnings
  • Seller NIF is required for invoicing (RD 1619/2012).
Net€0.00Tax€0.00Total€0.00
Informational only. Not tax advice. Verify with your tax advisor before issuing invoices. Rules version 2026-04-29.3.