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V1747-25 ·24 September 2025 ·consulta-vinculante Low impact
Tax

Dog breeding cannot benefit from VAT special agricultural regime

A dog breeder inquired whether their activity qualifies for the special VAT regime for agriculture, livestock and fishing. The DGT replied that, as it constitutes independent livestock breeding, it must be taxed under the simplified VAT regime.

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2025-09-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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