# IVA (Spain)

> Spain's value-added tax; standard 21% rate.

**URL:** https://quilometragem.com/glossary/iva-spain

**Summary:** Spanish IVA is the country's consumption tax, standard rate 21% (10% reduced, 4% super-reduced).

- 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.

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.