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V0568-24 9 April 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

The service of incinerating dead animals may be subject to 10% VAT if considered waste management

A veterinarian inquires about the type of VAT that must be applied when contracting incineration services for deceased animals. The DGT indicates that, if the service is classified as waste management, the reduced rate of 10% could be applied.

The question raised

Question posed: Seeks to determine which type of Value Added Tax must be applied to clients when, through the veterinary clinic, an incineration service for dead animals is contracted.

The DGT's ruling

The incineration service may apply the reduced rate of 10% if it is considered a service of collection, transport, or recovery of waste pursuant to Article 91.Uno.2.5º of Law 37/1992. The veterinarian, acting in their own name, must itemize in their invoice the veterinary service (at the general or reduced rate depending on the client) and the incineration service (which could be at 10%).

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