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V3203-21 23 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · subproductos animales

The transport of animal by-products is taxed at 10% VAT if intended for incineration, landfills, or biogas/composting

The inquiry asks which VAT rate applies to the transport of animal by-products (SANDACH). The DGT responds that the reduced rate of 10% only applies if said by-products are intended for incineration, landfills, or biogas or composting plants.

The question raised

Question raised: Applicable tax rate for Value Added Tax purposes for the cited transport services.

The DGT's ruling

The transport of animal by-products shall be taxed at 10% VAT when their destination is incineration, landfills, or their use in biogas or composting plants. For any other destination other than those mentioned, the general tax rate of 21% shall apply.

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