diff --git a/migrations/000.070.sql b/migrations/000.070.sql
new file mode 100644
index 0000000..16be128
--- /dev/null
+++ b/migrations/000.070.sql
@@ -0,0 +1,3 @@
+-- P5-3065 update VAT in spain
+
+UPDATE "i18n-territories" SET vat = 1.21 WHERE iso2char = 'ES';