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V0911-16 10 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced VAT rate of 10% applies to the import and supply of queen bees

An entity requested clarification on the VAT rate applicable to the import and subsequent supply of queen bees intended for honey production. The Directorate-General for Taxes (DGT) ruled that a 10% rate applies as they are breeding animals.

The question raised

Applicable tax rate for both the importation and the subsequent supply thereof.

The DGT's ruling

The supplies, intra-Community acquisitions, and imports of queen bees are taxed at the 10% rate pursuant to Article 91.One.1.2º of Law 37/1992, as they are breeding animals of products susceptible to human or animal nutrition. The taxable base in the case of importation shall be determined by adding to the customs value the taxes, duties, and ancillary expenses not included therein, in accordance with Article 83 of the aforementioned law.

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