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The Salario Minimo Interprofesional (SMI) is the Spanish minimum wage. It gets adjusted every year.
The SMI is currently €17,094.00 per year.
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| Buying from Spain | |
|---|---|
| As a business or as an autónomo | €0* |
| As a consumer | 21% |
| Buying from the EU | |
| As a business with a valid VAT ID | €0 |
| As a consumer | Your local VAT |
| Buying from outside the EU | |
| As a business | €0 |
| As a consumer | Local taxes, where they apply |
* As a Spanish autónomo you pay VAT initially, but can reclaim it.
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