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A query was raised regarding the VAT rate applicable to the supply of fighting cattle for rearing (breeding cows) between farmers. The DGT has determined that the standard rate of 21% applies, unless the seller is registered under the special regime for agriculture, livestock, and fisheries.
Question raised: Applicable tax rate for Value Added Tax purposes.
The deliveries of fighting livestock for rearing are taxed at the rate of 21% as they are not animals intended for the production of food products. If the seller is subject to the special regime for agriculture, livestock, and fishing, they are not obliged to settle or pay VAT on the deliveries of tangible fixed assets (breeding cows) used in the business.
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