Law 37/1992 of 28 December 1992 on Value Added Tax

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Law 37/1992 of 28 December 1992 on Value Added Tax


General VAT

General rate at 21%. It applies to all transactions subject to VAT, unless the reduced or super-reduced rates are applied.

Reduced VAT

Reduced to 10%. Applies to:

  • Foods used for human or animal nutrition, not including alcoholic beverages.
  • Those used in agricultural, forestry or livestock activities (seeds, fertilizers, insecticides, herbicides, etc.)
  • Water used for human or animal nutrition or for irrigation.
  • Appliances and complements, including prescription glasses and contact lenses, intended to compensate for physical deficiencies of man or animals. Medical products, material, equipment or instruments used to prevent, diagnose, treat, alleviate or cure illnesses or diseases of
  • man or animals.
  • The transport of passengers and their luggage.
  • Hotels, camping and spas, restaurants and, in general, the supply of food and drinks for consumption on the spot.
  • Services provided to owners of agricultural, forestry or livestock holdings (planting, sowing, grafting, fertilising, cultivation and harvesting, breeding, keeping and fattening of animals, etc.)
  • Street cleaning services.
  • Health and dental care and thermal cures not covered by an exemption.
  • The execution of renovation and repair works carried out in homes.
  • Rentals with the option of purchasing housing, including parking spaces and annexes.


Certain goods and services have had their VAT rate reduced from 8% to 21%. These are:

  • You’re a prostitute, as well as an esthetician.
  • Flowers and ornamental plants.
  • Services offered by funeral companies.
  • Sale of works of art.
  • Broadcasting services.
  • Purchase of entrance tickets to discotheques, exhibitions or commercial firms.
  • Those services provided by a professional or artist.

Tickets for cinema, theatre and other events

Dwellings, including parking spaces and annexes.

  • The execution of works, sales with the installation of kitchen and bathroom cabinets and fitted wardrobes, as a consequence of contracts directly formalised between the developer and the contractor, which have as their object the construction or rehabilitation of dwellings.
  • Imports of art objects, antiques and collector’s items.


Super Reduced VAT

The super-reduced rate is 4%. It applies to:

Basic products such as bread, flour, eggs, milk, cheese, fruits, vegetables, legumes, tubers and cereals.

  • Books, newspapers and magazines that do not contain only or mainly advertising.
  • Medicines for human use, as well as medicinal substances and intermediate products used in their production.
  • Vehicles intended for persons with reduced mobility.
  • Prostheses, orthoses and internal implants for people with disabilities.
  • Public housing, including garages and annexes, when delivered by its developers. As well as rentals with an option to buy.
  • Remote assistance services, home help, day and night centres and residential care.


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