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V3577-20 ·17 December 2020 ·consulta-vinculante Medium impact
Tax

Las entregas de ganado de lidia para recría tributan al tipo general del 21% de IVA

Se consulta qué tipo de IVA se aplica a la entrega de ganado de lidia para recría (vacas-madre) entre ganaderos. La DGT determina que se aplica el tipo general del 21%, salvo que el vendedor esté en el régimen especial de la agricultura, ganadería y pesca.

Lifecycle

2020-12-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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