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V1767-25 ·30 September 2025 ·consulta-vinculante Low impact
Tax

The delivery of ovine semen follows the tax rate of the insemination service (10% if intended for livestock farms)

The DGT confirms that semen delivery is an accessory service to veterinary insemination, which is classified as a veterinary service.

In 6 key points

How it affects those involved

The provision of semen is considered an accessory activity to veterinary insemination, subject to the reduced VAT rate applicable to veterinary services.

Lifecycle

2025-09-30PublishedPublished 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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