This is the 3484th most frequent Catalan word.
iva
"IVA" in Catalan refers to "Value Added Tax (VAT)."
IVA is used here as a noun referring to Value Added Tax in a fiscal context.
L'IVA és del 21% en aquest producte.
The VAT is 21% on this product.
Iva is mistakenly or archaically used here in place of 'anava', showing a regional or informal speech pattern.
Em va dir que no hi iva ningú a la reunió.
He told me that no one went to the meeting.
Iva here represents a conjugation (past imperfect subjunctive) of the verb 'anar', meaning 'to go', within a conditional clause suggesting a hypothetical situation.