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V1910-22 ·8 September 2022 ·consulta-vinculante Medium impact
Tax

Veterinary services provided to a livestock sanitary defence group subject to 21% VAT

A livestock sanitary defence group sought clarification on whether the veterinary services it contracts for its members can benefit from the reduced 10% VAT rate. The DGT ruled that, as the group is the recipient of the services and is not the owner of a farming operation, the standard 21% rate must apply.

In 5 key points

How it affects those involved

This ruling clarifies that sanitary defence groups cannot claim the reduced VAT rate for veterinary services intended for their members, as the group itself does not qualify as a farming operator.

Lifecycle

2022-09-08PublishedPublished 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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