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V0936-24 ·26 April 2024 ·consulta-vinculante Medium impact
Tax

Veterinary medicines supplied during a consultation follow the tax rate of the main service

A veterinarian seeks clarification on the VAT applicable to the supply of medicines during a clinical procedure. The DGT rules that if the medicine is ancillary to the service, the same tax rate as the principal supply shall apply.

In 6 key points

Lifecycle

2024-04-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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