Doctrine by topic · DGT Observatory

Livestock Farming: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 18 rulings · 2015–2024

Current position

Veterinary services are taxed at a 10% IVA (Value Added Tax) rate when provided to holders of agricultural, forestry, or livestock holdings and are necessary for their activity. In any other case, the general rate of 21% applies. Veterinary medicines supplied as an accessory element follow the tax rate of the main service.

The DGT's position on veterinary services remains constant, confirming the application of the reduced 10% rate for holders of holdings. No significant changes in this criterion have been observed since 2015. The remaining rulings deal with different matters such as leases, self-consumption, or shearing, without altering the basis of livestock activity.

Analysis based on 17 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
V1314-23 18 May 2023

Pest control services in pig and poultry farms subject to 21% VAT

SG de Impuestos sobre el Consumo
tipo impositivotipo reducidoprestación de serviciosempresarioexplotación ganadera LIVA — Ley 37/1992 del IVA art. 5LIVA — Ley 37/1992 del IVA art. 90.1
Affects CompanyExpat · Non-residentIndividual
V1067-20 27 Apr 2020

Using maize from a farm for livestock feed does not constitute self-supply

SG de Impuestos sobre la Renta de las Personas Físicas
autoconsumoexplotación agrícolaexplotación ganaderapatrimonio empresarialesfera empresarial LIVA — Ley 37/1992 del IVA art. 9.1LIRPF — Ley 35/2006 del IRPF art. 28.4
Affects CompanyExpat · Non-residentIndividual
V3174-18 13 Dec 2018

Loading and unloading services for live animals subject to 21% VAT

SG de Impuestos sobre el Consumo
tipo impositivotipo reducidoprestación de serviciosexplotación ganaderacarga y descarga LIVA — Ley 37/1992 del IVA art. 90.unoLIVA — Ley 37/1992 del IVA art. 91.uno.2.3º
Affects CompanyExpat · Non-residentIndividual
V2418-15 30 Jul 2015

Veterinary services for livestock farm owners subject to 10% VAT

SG de Impuestos sobre el Consumo
exencióntipo reducidoentidad sin fines lucrativoscuotas estatutariasexplotación ganadera LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.3
Affects CompanyExpat · Non-residentIndividual

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