Doctrine by topic · DGT Observatory

Animal Nutrition: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 16 rulings · 2014–2026

Current position

Products which, due to their characteristics, applications, components, preparation, and state of preservation, are capable of being used habitually and appropriately for animal nutrition, are taxed at the 10% rate. This includes complementary foods for dogs, defined as mixtures of raw materials to supplement the daily diet.

The DGT maintains a constant position based on the objective suitability of the product for animal nutrition. Throughout the rulings, it has been reaffirmed that the reduced rate of 10% applies regardless of the final use the purchaser gives to the product, provided it is capable of suitable use for this purpose.

Turning points

  1. V0503-26

    Specifies the elements to determine suitability (characteristics, applications, components, preparation, and state of preservation) and explicitly includes complementary foods for dogs.

Analysis based on 16 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16
V0503-26 5 Mar 2026

Pet complementary foods fall under 10% VAT rate

SG de Impuestos sobre el Consumo
tipo impositivo reducidonutrición animalpienso complementariomaterias primasalimentos complementarios LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1º
Affects CompanyExpat · Non-residentIndividual
V3082-17 28 Nov 2017

10% VAT rate applied to artificial casing for sausage production

SG de Impuestos sobre el Consumo
tipo impositivotripa artificialnutrición humananutrición animalembutidos LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.1º
Affects CompanyExpat · Non-residentIndividual
V0524-17 1 Mar 2017

10% VAT rate applied to the importation of cochineal food colouring

SG de Impuestos sobre el Consumo
tipo impositivoimportacióncolorante alimentarionutrición humananutrición animal LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1ºLIVA — Ley 37/1992 del IVA art. 91.Uno.1.2º
Affects CompanyExpat · Non-residentIndividual
V0066-16 12 Jan 2016

Rennet for cheese production subject to reduced 10% VAT rate

SG de Impuestos sobre el Consumo
tipo impositivocuajonutrición humananutrición animalentregas de bienes LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.1º
Affects CompanyExpat · Non-residentIndividual
V1648-14 27 Jun 2014

Live worms for fishing subject to 10% VAT if suitable for animal feed

SG de Impuestos sobre el Consumo
tipo impositivo reducidonutrición animalcebos vivosimportación de bienesaptitud para alimentación LIVA — Ley 37/1992 del IVA art. 90.unoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.1º
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

VAT advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact