21%, 10%, 4%, or exempt, depending on the operation
The VAT rate does not come from habit or from a glance at your tax heading. It comes from the operation you invoice.
Which rates can appear
The standard rate is 21%. There is a reduced rate of 10% and a super-reduced rate of 4%, and some operations are exempt. A customer asking for an invoice with no VAT does not make the operation exempt. Which rate applies depends on what you sell or on the service. Factura Fácil does not give tax advice: it does not pick the rate for you.
- 21%: standard rate.
- 10%: reduced rate, when the operation is one that carries it.
- 4%: super-reduced rate, when the operation is one that carries it.
- Exempt: the operation is exempt. It is not a zero typed in by hand.
The rate on the invoice and modelo 303
On each line in Factura Fácil you choose the rate that matches that operation. The invoice separates base and VAT amount. Those amounts are what the app uses when it calculates modelo 303. With the certificate connected you can generate the BOE file to import on the Tax Agency site, or the XLSX for Pre303. The file does not file the tax. How to read the breakdown is in how to issue an autónomo invoice.
Common questions
Can I put 10% on every service?
No. 10% and 4% depend on the operation. If yours is not one of those, the standard rate is 21%.
Is exempt the same as typing a zero?
Exempt means the operation is exempt. It is not a 0% for any sale you like. The operation sets the rate, and the app does not dictate it.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.