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Agriculture VAT Espagne4% Rate in 2026

Les produits agricoles bénéficient du taux super réduit de 4%.

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4%Super Réduit

Les produits agricoles bénéficient du taux super réduit de 4%.

Calculation examples — IVA 4%

Pre-tax priceIVATotal price
100 +4.00 104.00
500 +20.00 520.00
1,000 +40.00 1,040.00
5,000 +200.00 5,200.00
10,000 +400.00 10,400.00

Everything about Agriculture VAT in Espagne

The IVA rate applicable to products and services in the Agriculture category in Espagne is 4% (Super Réduit). Les produits agricoles bénéficient du taux super réduit de 4%. This rate is in effect for the year 2026 under current tax legislation. Registered businesses must collect this tax on their sales and may, under conditions, deduct the VAT paid on their professional purchases. For any specific situation, it is recommended to consult an accountant or the competent tax authority in Espagne.

How to calculate Agriculture VAT in Espagne?

Example with 1,000 :

Pre-tax price1,000.00
VAT (4%)+ 40.00
Total price1040.00

Agriculture VAT in other countries

CountryTaxAgriculture rateCategory
🇪🇸 EspagneIVA4%Super Réduit
🇲🇦 MarocTVA0%Exonéré
🇫🇷 FranceTVA10%Intermédiaire
🇹🇳 TunisieTVA6%Réduit
🇩🇿 AlgérieTVA0%Exonéré
🇩🇪 AllemagneMwSt7%Réduit

FAQ — Agriculture VAT in Espagne

What is the VAT rate on Agriculture in Espagne?
The IVA rate on Agriculture in Espagne is 4% (Super Réduit). Les produits agricoles bénéficient du taux super réduit de 4%.
How to calculate VAT on Agriculture in Espagne?
To calculate VAT: multiply the pre-tax price by 0.04 to get the VAT amount. Add that amount to the pre-tax price to get the total price. Example: 1000 € pre-tax × 4% = 40 € VAT → 1040 € total.
Is VAT on Agriculture recoverable in Espagne?
Businesses registered for VAT in Espagne can generally deduct the VAT paid on professional purchases of Agriculture, provided they hold a compliant invoice.