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V2081-15 ·3 July 2015 ·consulta-vinculante Medium impact
Tax

21% VAT rate applies to the supply of live partridges for hunting activities

A partridge breeder inquired about the VAT rate applicable to the sale of live animals to hunting estate owners. The DGT ruled that the general rate of 21% must be applied, as the animals are not intended for human consumption.

In 5 key points

How it affects those involved

This ruling clarifies that live animals supplied specifically for hunting purposes, rather than for food, are subject to the standard VAT rate instead of the reduced rate.

Lifecycle

2015-07-03PublishedPublished 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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