Understanding IVA types in Spain

Spain has four IVA (VAT) rates:

General (21%) — The default rate for most professional services and products. This is what most autonomos charge.

Reduced (10%) — Applies to food products, hospitality and restaurant services, passenger transport, housing renovation, and certain cultural events.

Super-reduced (4%) — Reserved for basic necessities: bread, milk, eggs, fruit, vegetables, books, newspapers, medicine, wheelchairs, and social housing.

Exempt (0%) — Healthcare services, education, insurance, financial services, and artistic performances by individuals.

Each invoice line item can have a different IVA type. k-factu calculates the total IVA breakdown automatically, showing the base imponible and cuota for each rate used.