21%, 10% and 4%
The standard rate is 21%. The reduced rates, 10% and 4%, apply only to what the law lists, and some transactions are at 0%.
AEAT · VAT ratesWhat a self-employed person (autónomo) who sells online needs to know about VAT (IVA), income tax (IRPF), EU sales and Verifactu. Every fact, with its official source alongside.
Sources checked on 26/09/2026.
Plentia prepares the tax forms; it does not file them. The calculations are checked against the law, but not by a chartered tax adviser: your accountant (gestor) reviews them before filing.
Every quarter you file the modelo 303 (quarterly VAT return): the VAT you charged on your sales minus the VAT you paid on deductible expenses.
The standard rate is 21%. The reduced rates, 10% and 4%, apply only to what the law lists, and some transactions are at 0%.
AEAT · VAT ratesYou collect it on behalf of the tax agency and pay it in with form 303. For most people the period is the calendar quarter; monthly filing is for specific cases, such as a turnover above €6,010,121.04 the year before.
BOE · VAT Regulation, art. 71If a business in another EU country provides you with a service, you declare the VAT yourself: you charge it to yourself and deduct it in the same 303. The taxable amount goes on form 349 with key “I”, and for that you need to be on the Register of Intra-Community Operators (ROI).
BOE · VAT Act, arts. 69 and 84Under direct assessment (estimación directa), every quarter you pay in advance with form 130 20% of your net income since the start of the year, minus what you already paid in the earlier quarters of the year.
Net income is what you invoice minus the expenses of the business. If your income was low the year before, the tax agency applies a small reduction.
AEAT · Amount of the advance paymentsThe law requires withholding for professional activities (15%, or 7% in the year you start and the two after) and for some specific activities under the module system. Selling your products under direct assessment is not on that list.
BOE · Income Tax Regulation, arts. 75 and 95If you are a professional and at least 70% of your income the year before had tax withheld, you don't file the 130.
BOE · Income Tax Regulation, art. 109If you sell to consumers in other EU countries and ship from Spain, as long as you stay under €10,000 a year you charge Spanish VAT. It adds up all countries together, without VAT, for the previous year and the current one.
As soon as the total goes over €10,000, that sale already carries the VAT of the customer's country. The limit doesn't apply if you ship from another EU country.
European Commission · One Stop ShopTo avoid registering in each country, you can declare that VAT in Spain through the One Stop Shop (OSS) and form 369. It is optional.
AEAT · Form 369You can pay VAT in the customer's country even if you don't reach €10,000. If you choose to, it binds you for at least two years.
BOE · VAT Act, art. 73For most self-employed people who file quarterly. If the last day for the 303 is not a working day, it moves to the next working day; the 369 deadline does not move.
Everything above is for the common tax territory. Plentia doesn't calculate these cases: it saves where your tax address is and tells you so.
The Canary Islands don't apply VAT but IGIC, with a standard rate of 7%. Selling goods from the mainland to the Canary Islands, Ceuta or Melilla is generally treated as an export exempt from VAT.
BOE · Canary Islands Act 4/2012, art. 51Ceuta and Melilla apply IPSI, a tax of each city.
BOE · IPSI Act 8/1991They have their own tax office. If you live there, your income tax is handled by your Diputación Foral or the Hacienda Foral de Navarra. VAT follows the State's rules.
BOE · Economic Agreement, Act 12/2002It is the new requirement for invoicing software: each invoice creates a record chained to the previous ones and a QR code. There are two modes; in VERI*FACTU mode, the software sends each record to the tax agency.
Companies, before 01/01/2027. Everyone else, self-employed people included, before 01/07/2027.
BOE · Royal Decree-law 15/2025If you choose VERI*FACTU, you must stay in it at least until the end of the calendar year.
AEAT · VERI*FACTU FAQThe tax agency does not certify software: whoever makes it signs a responsible declaration.
BOE · Royal Decree 1007/2023Plentia does not replace professional tax advice. This page summarises the general rule; your case may have exceptions. The forms Plentia prepares are reviewed by your accountant before filing.