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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

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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