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V4606-16 ·28 October 2016 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to veterinary products if classified as medicinal products

A company has requested clarification on the VAT rate applicable to four veterinary products it imports. The DGT has ruled that the reduced rate of 10% applies only if the products are classified as veterinary medicinal products.

In 5 key points

How it affects those involved

This ruling clarifies the tax treatment for importers of veterinary supplies, establishing that classification as a medicinal product is the determining factor for accessing the reduced VAT rate.

Lifecycle

2016-10-28PublishedPublished 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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