Skip to content
Back to index
V1767-25 30 September 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación accesoria

The delivery of ovine semen follows the tax rate of the insemination service (10% if intended for livestock farms)

The DGT confirms that semen delivery is an accessory service to veterinary insemination, which is classified as a veterinary service.

The question raised

Question posed: VAT tax rate applicable to said operation.

The DGT's ruling

The delivery of semen constitutes an ancillary operation to the insemination service, and therefore follows the regime of the principal supply. The insemination service is considered a veterinary service and shall be taxed at the reduced rate of 10% provided that it is performed for a livestock farm holder and is necessary for its development. Otherwise, the general rate of 21% shall apply.

Apply this to a real case

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

Email
Contact