Skip to content
Back to index
V0160-21 3 February 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Livestock shearing to be taxed at 21% VAT as it is not eligible for the reduced rate

A query was raised regarding whether livestock shearing services provided to an individual with sheep for family subsistence could qualify for the 10% reduced VAT rate. The Directorate General for Taxes (DGT) ruled that this service is not listed in the law as eligible for such a rate.

The question raised

Question raised: Applicable tax rate for Value Added Tax purposes.

The DGT's ruling

The animal shearing service is not included among the services that may apply the reduced rate of 10% pursuant to Article 91.1.2, 3rd of Law 37/1992. Therefore, this service shall be taxed at the general rate of 21%, regardless of whether the recipient is an entrepreneur, a professional, or an individual.

Email
Contact