Spain VAT codes and rates
Spain charges VAT at 21%, with other rates of 10% and 4%. When you create a company in Spain, Nefin sets up 10 sales and 16 purchase codes, each tied to a box of the Modelo 303. Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the Libro registro de facturas expedidas and the Libro registro de facturas recibidas, ready to file every quarter.
VAT codes from the Modelo 303
Each code is the box or line it fills on the Modelo 303, named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| 07 | Régimen general 21% (casillas 07/09)Default | 21% |
| 04 | Régimen general 10% (casillas 04/06) | 10% |
| 01 | Régimen general 4% (casillas 01/03) | 4% |
| 150 | Régimen general 0% (casillas 150/152) | 0% |
| 59 | Entregas intracomunitarias de bienes y servicios (casilla 59) | 0% |
| 60 | Exportaciones y operaciones asimiladas (casilla 60) | 0% |
| 120 | Operaciones no sujetas por reglas de localización (casilla 120) | 0% |
| 122 | Operaciones sujetas con inversión del sujeto pasivo (casilla 122) | 0% |
| 123 | Operaciones no sujetas acogidas a ventanilla única OSS/IOSS (casilla 123) | 0% |
| 83 | Operaciones exentas sin derecho a deducción (casilla 83) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| 28-21 | Operaciones interiores corrientes 21% (casillas 28/29)Default | 21% |
| 28-10 | Operaciones interiores corrientes 10% (casillas 28/29) | 10% |
| 28-4 | Operaciones interiores corrientes 4% (casillas 28/29) | 4% |
| 30 | Operaciones interiores bienes de inversión 21% (casillas 30/31) | 21% |
| 36-21 | Adq. intracomunitarias bienes y servicios 21% (10/11, 36/37) | 0% |
| 36-10 | Adq. intracomunitarias bienes y servicios 10% (10/11, 36/37) | 0% |
| 36-4 | Adq. intracomunitarias bienes y servicios 4% (10/11, 36/37) | 0% |
| 38 | Adquisiciones intracomunitarias bienes de inversión 21% (10/11, 38/39) | 0% |
| 12-21 | Inversión sujeto pasivo 21%, servicios no UE y otros (12/13, 28/29) | 0% |
| 12-10 | Inversión del sujeto pasivo 10% (12/13, 28/29) | 0% |
| 32-21 | Importaciones bienes corrientes 21% (casillas 32/33) | 0% |
| 32-10 | Importaciones bienes corrientes 10% (casillas 32/33) | 0% |
| 32-4 | Importaciones bienes corrientes 4% (casillas 32/33) | 0% |
| 34 | Importaciones bienes de inversión 21% (casillas 34/35) | 0% |
| NO-303 | Compras exentas o a tipo cero (sin casilla en el 303) | 0% |
| ND-21 | Compras 21% con IVA no deducible (sin casilla en el 303) | 21% |
Spain VAT books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
Libro registro de facturas expedidas
IVA devengado - Régimen general
- [07]Base imponible 21% [07]
- [04]Base imponible 10% [04]
- [01]Base imponible 4% [01]
- [150]Base imponible 0% [150]
Información adicional
- [59]Entregas intracomunitarias de bienes y servicios [59]
- [60]Exportaciones y operaciones asimiladas [60]
- [120]No sujetas por reglas de localización [120]
- [122]Sujetas con inversión del sujeto pasivo [122]
- [123]No sujetas acogidas a ventanilla única [123]
Operaciones realizadas en el ejercicio
- [83]Exentas sin derecho a deducción [83]
Totals Nefin calculates
- [09] Cuota 21% [09]Sum of the tax charged in [07]
- [06] Cuota 10% [06]Sum of the tax charged in [04]
- [03] Cuota 4% [03]Sum of the tax charged in [01]
- [27-V] Total cuota devengada, parte ventas [27]Total of [09] + [06] + [03]
Purchase book
Libro registro de facturas recibidas
IVA deducible - Operaciones interiores
- [28-21]Corrientes 21%
- [28-10]Corrientes 10%
- [28-4]Corrientes 4%
- [30]Bienes de inversión 21% [30]
Inversión del sujeto pasivo (excepto adq. intracom.)
- [12-21]Base 21%
- [12-10]Base 10%
Adquisiciones intracomunitarias
- [36-21]Corrientes 21%
- [36-10]Corrientes 10%
- [36-4]Corrientes 4%
- [38]Bienes de inversión 21% [38]
Importaciones
- [32-21]Bienes corrientes 21%
- [32-10]Bienes corrientes 10%
- [32-4]Bienes corrientes 4%
- [34]Bienes de inversión 21% [34]
Sin casilla en el modelo 303
- [NO-303]Exentas o a tipo cero
- [ND-21]IVA no deducible
Totals Nefin calculates
- [10] Adquisiciones intracomunitarias - base [10]Sum of the net amounts in [36-21] + [36-10] + [36-4] + [38]
- [11-21] Cuota adq. intracom. corrientes 21%Net amount × 21%, from [36-21]
- [11-10] Cuota adq. intracom. corrientes 10%Net amount × 10%, from [36-10]
- [11-4] Cuota adq. intracom. corrientes 4%Net amount × 4%, from [36-4]
- [11-INV] Cuota adq. intracom. bienes de inversión 21%Net amount × 21%, from [38]
- [11] Adquisiciones intracomunitarias - cuota [11]Total of [11-21] + [11-10] + [11-4] + [11-INV]
- [12] Otras operaciones con inversión del sujeto pasivo - base [12]Sum of the net amounts in [12-21] + [12-10]
- [13-21] Cuota inversión del sujeto pasivo 21%Net amount × 21%, from [12-21]
- [13-10] Cuota inversión del sujeto pasivo 10%Net amount × 10%, from [12-10]
- [13] Otras operaciones con inversión del sujeto pasivo - cuota [13]Total of [13-21] + [13-10]
- [27-C] Total cuota devengada, parte compras [27]Total of [11] + [13]
- [28] Operaciones interiores corrientes - base [28]Sum of the net amounts in [28-21] + [28-10] + [28-4] + [12-21] + [12-10]
- [29-F] Cuotas soportadas en facturas interiores corrientesSum of the tax charged in [28-21] + [28-10] + [28-4]
- [29] Operaciones interiores corrientes - cuota [29]Total of [29-F] + [13]
- [31] Operaciones interiores bienes de inversión - cuota [31]Sum of the tax charged in [30]
- [32] Importaciones bienes corrientes - base [32]Sum of the net amounts in [32-21] + [32-10] + [32-4]
- [33-21] Cuota importaciones corrientes 21%Net amount × 21%, from [32-21]
- [33-10] Cuota importaciones corrientes 10%Net amount × 10%, from [32-10]
- [33-4] Cuota importaciones corrientes 4%Net amount × 4%, from [32-4]
- [33] Importaciones bienes corrientes - cuota [33]Total of [33-21] + [33-10] + [33-4]
- [35] Importaciones bienes de inversión - cuota [35]Net amount × 21%, from [34]
- [36] Adquisiciones intracomunitarias corrientes - base [36]Sum of the net amounts in [36-21] + [36-10] + [36-4]
- [37] Adquisiciones intracomunitarias corrientes - cuota [37]Total of [11-21] + [11-10] + [11-4]
- [39] Adquisiciones intracomunitarias bienes de inversión - cuota [39]Total of [11-INV]
- [45] Total a deducir [45] (sin casillas 41-44)Total of [29] + [31] + [33] + [35] + [37] + [39]
Source
These codes were transcribed from the tax authority's own form or instructions: AEAT Modelo 303 diseño de registro DR303e26v101 (2026) - https://sede.agenciatributaria.gob.es/static_files/Sede/Disenyo_registro/DR_300_399/archivos_26/DR303e26v101.xlsx.
Frequently asked questions
What is the VAT rate in Spain?
The standard rate is 21%. Other rates in use: 10% and 4%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which VAT codes does Nefin set up for a company in Spain?
10 sales codes and 16 purchase codes, each named after the Modelo 303 box it fills, for example 07 (Régimen general 21% (casillas 07/09), 21%), 04 (Régimen general 10% (casillas 04/06), 10%) and 01 (Régimen general 4% (casillas 01/03), 4%).
How often is the Modelo 303 filed?
Nefin defaults to quarterly filing, the usual period for a small or medium registered business in Spain. Your tax authority may assign you a different one.
Are these Spain VAT codes official?
Yes. They were transcribed from the tax authority's own form or filling instructions (AEAT Modelo 303 diseño de registro DR303e26v101 (2026) - https://sede.agenciatributaria.gob.es/static_files/Sede/Disenyo_registro/DR_300_399/archivos_26/DR303e26v101.xlsx).
Does Nefin produce the Spain VAT books?
Yes. The Libro registro de facturas expedidas lists every invoice and the Libro registro de facturas recibidas every bill, one row per document with a column for each return box, plus the totals the return asks for.