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V1624-22 ·6 July 2022 ·consulta-vinculante Medium impact
Tax

Dog collar tags will be subject to 10% VAT only if they are classified as veterinary medicines

A company has requested clarification on the VAT rate applicable to dog collar tags intended for antiparasitic purposes. The Directorate-General for Taxes (DGT) has ruled that the rate depends on whether the product meets the legal definition of a veterinary medicine.

In 6 key points

How it affects those involved

The ruling clarifies the tax treatment for pet products with medicinal properties, distinguishing between general consumer goods and veterinary medicines for VAT purposes.

Lifecycle

2022-07-06PublishedPublished 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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