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V0146-24 16 February 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Veterinary services are taxed at 10% for holders of agricultural, forestry or livestock holdings and at 21% for all others

A veterinary services company inquires about the VAT rate to be applied. The DGT clarifies that the rate depends on whether the client is a holder of an agricultural, forestry or livestock holding and whether the service is necessary for its development.

The question raised

Question raised: Applicable tax rate for Value Added Tax purposes

The DGT's ruling

Veterinary services are taxed at 10% when provided to holders of agricultural, forestry or livestock holdings and are necessary for their development. In any other case, the applicable rate is 21%. Veterinary medicines supplied as an accessory element to the main service shall follow the tax rate of said service.

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