Spanish tax tool
Calculate the equivalence surcharge without losing the invoice total
Enter the taxable base and choose the rate. VAT, the surcharge and the final total remain separate and easy to check.
- One base for both taxes
- Cent-accurate amounts
- Four official cases
Calculation
Taxable base, VAT and surcharge in one calculation
Both charges use the taxable base. Their amounts are rounded to two decimal places before the total is added.
- Taxable base
- €1,000.00
- VAT amount · 21 %
- €210.00
- Surcharge amount · 5.2 %
- €52.00
- Invoice total
- €1,262.00
This calculator resolves amounts. Confirm that the transaction and customer fall under the scheme before issuing the invoice.
Method and source
Two percentages applied to the same base
The Spanish Tax Agency publishes the pairs 21% + 5.2%, 10% + 1.4%, 4% + 0.5%, and a 1.75% surcharge for tobacco.
VAT and surcharge are rounded to cents before they are added to the base, so the visible breakdown matches the total.
Total = taxable base + VAT amount + surcharge amount
Check the rates at the Spanish Tax Agency ↗Next step