VATLive > Blog > EU VAT > Spain cuts VAT on some supplies - Avalara

Spain cuts VAT on some supplies

  • Aug 21, 2017 | Richard Asquith

Spain cuts VAT on some supplies

The latest Spanish VAT law update has been ratified, and included reclassification of the following taxable supplies from the standard VAT rate of 21% to the reduced rate of 10%:

  • Hotel mixed supplies, camping and spa services, restaurants and, in general, the provision of meals and beverages to be consumed immediately, even if they are made after the recipient’s order.
  • Entrance to cultural buildings and events, including: libraries, archives, and documentation centers, museums, art galleries, theaters, circuses, bullfights, concerts, and to the other live cultural shows
  • Eye glasses, supply of frames, graduated contact lenses and the products necessary for their use, care and maintenance.

Need a fiscal representative in Spain?

Non-EU businesses selling in Spain will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

Need help with your Spanish VAT compliance?


Researching Spanish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara