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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

Applicable tax rate for the aforementioned operations.

The DGT's ruling

Veterinary services provided to a sanitary defense group are subject to 21% VAT because the group is not the owner of an agricultural, forestry, or livestock holding. Veterinary services provided to owners of livestock holdings, necessary for their development, are subject to 10%. The supplies of medicines for animal use are subject to 10%.

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