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V3240-14 ·3 December 2014 ·consulta-vinculante Medium impact
Tax

Liquid nitrogen deliveries for bovine semen preservation subject to 21% VAT

A query was raised regarding whether the reduced VAT rate applies to liquid nitrogen used for preserving bovine semen. The DGT has determined that the standard rate of 21% must be applied.

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Lifecycle

2014-12-03PublishedPublished 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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