In a Spanish restaurant, IVA (Impuesto sobre el Valor Añadido) is the Value Added Tax (VAT). As of 2026, the standard IVA rate for restaurant services in Spain is 10%. By law, all restaurants are required to include this tax in their listed menu prices, though you may still see it broken down at the bottom of your final bill as a separate line item. You should be wary of menus that state "IVA no incluido" (VAT not included) in small print, as this practice is increasingly restricted but still occasionally used in highly touristy areas to make prices appear lower than they actually are. Unlike in the United States, where sales tax is added at the end, the price you see on the menu in Spain is almost always the "final" price you pay. This 10% tax covers the service and the food consumed on the premises. It is also important to note that this tax is separate from a "service charge" or a tip; in Spain, a small tip of 5-10% is appreciated for good service but is not legally required, as the IVA and the staff's base wages are already factored into the cost of your meal.