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V3203-21 ·23 December 2021 ·consulta-vinculante Medium impact
Tax

The transport of animal by-products is taxed at 10% VAT if intended for incineration, landfills, or biogas/composting

The inquiry asks which VAT rate applies to the transport of animal by-products (SANDACH). The DGT responds that the reduced rate of 10% only applies if said by-products are intended for incineration, landfills, or biogas or composting plants.

In 6 key points

Lifecycle

2021-12-23PublishedPublished 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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