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V0340-14 11 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · agrupación de defensa sanitaria

Veterinary services provided to sanitary defence associations are subject to 21% VAT

A livestock sanitary defence association has requested clarification on the VAT rate applicable to its veterinary services and the supply of medicines. The DGT has determined that veterinary services provided to the association are subject to 21% VAT, whereas those provided to farm owners are subject to the reduced rate of 10%.

The question raised

Cuestión planteada Tipo impositivo aplicable a las citadas operaciones.

The DGT's ruling

Los servicios veterinarios prestados a una agrupación de defensa sanitaria tributan al 21% de IVA porque la agrupación no es titular de una explotación agrícola, forestal o ganadera. Los servicios veterinarios prestados a titulares de explotaciones ganaderas, necesarios para su desarrollo, tributan al 10%. Las entregas de medicamentos para uso animal tributan al 10%.

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