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V0155-14 24 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Veterinary services provided to a sanitary defence group are subject to 21% VAT

A veterinarian has requested clarification on the VAT rate applicable to disease prevention and eradication services provided to a livestock sanitary defence group. The Directorate General for Taxes (DGT) has ruled that the standard rate of 21% must be applied, as the group itself does not hold ownership of a livestock farm.

The question raised

Tax rate applicable to the services provided by the veterinary professional to said association.

The DGT's ruling

Veterinary services are taxed at the 21% rate when provided to a livestock sanitary defense association. To apply the reduced rate of 10%, the provision must be made in favor of a holder of an agricultural, forestry, or livestock holding and be necessary for its development. Since the association is not a holder of a holding, it does not meet the requirements for the reduced rate.

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