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V3085-17 28 November 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Services for the practice of hunting sports are taxed at the general VAT rate of 21%

A query is made regarding the tax rate applicable to services related to the practice of hunting sports. The DGT responds that these services must be taxed at the general rate of 21%.

The question raised

Question raised: Applicable tax rate.

The DGT's ruling

Services provided to natural persons practicing the sport of hunting are taxed at the tax rate of 21 percent. This is because Article 91, paragraph one, number 8 of Law 37/1992, which allowed the reduced rate for sporting services, was repealed by Decree-Law 20/2012.

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