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V0239-22 10 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Management services for an animal registry provided by a professional association are subject to VAT

A Veterinary Association inquires whether the income received from a City Council for managing a municipal animal registry is subject to or exempt from VAT. The DGT responds that the contribution from the City Council constitutes the consideration for the services provided, therefore the transaction is subject to the tax.

The question raised

Question posed: Whether said provision of services is subject to and, where applicable, exempt from Value Added Tax.

The DGT's ruling

The financial contribution from the City Council constitutes the consideration for the services of creation, management, and maintenance of the animal registry. As there is a direct link between the service provided and the amounts received, the transaction is subject to VAT. Said services are not exempt and are taxed at the general rate of 21 percent.

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What is published here, applied to a company or a specific case. The first meeting is free.

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