Tax & Compliance
Spain's value-added tax; standard 21% rate.
Spanish IVA is the country's consumption tax, standard rate 21% (10% reduced, 4% super-reduced). Fuel and vehicle maintenance generate IVA recoverable in proportion to business use — capped at 50% for cars without proof of 100% business use (Article 95, Ley del IVA). Mileage reimbursement itself is outside the scope of IVA.