How to extract the net tax base from a total price including VAT?

Divide the total amount by (1 + VAT rate). For example, for a total of 121€ at 21% VAT: 121 / 1.21 = 100€ net base.

What are the official VAT rates in Spain?

General rate: 21%, Reduced rate: 10%, Super-reduced rate: 4% (and temporary 0% or 5% rates for certain basic goods).

Reverse VAT Calculator

Extract net tax base and VAT amount from any total invoice price instantly.

Total Amount (with VAT included) €

VAT Rate (%)

Data verified for 2026 · Last verified: August 29, 2026Official sources: AEAT· BOE

Net Tax Base

€100.00

VAT Amount

€21.00