Workers clean fish for customers at a fish shop in a local market in Madrid September 4, 2012. As of September 1, Spain's VAT tax rate surged to 21% on a range of goods and services as part of a government plan to boost revenues and cut the deficit and avoid a full-blown European bailout. Cash-strapped Spanish consumers and small business owners adjust to a higher value-added tax imposed to cut the public deficit while the country's second recession in three years drags on. REUTERS/Susana Vera (SPAIN - Tags: BUSINESS SOCIETY)