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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

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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