• 14/03/2016
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    Internal Revenue Service: 'when purchasing/selling horses, the vat applied is the general rate (21%)'


    After the official consultation presented by ANCCE before Spain’s Internal Revenue Office regarding the applicable VAT when selling or purchasing horses for enjoyment (riding, sports or any other use except as meat), the answer, once again, is the same. The applicable rate for Value Added Tax is 21%.

    The answer received at the ANCCE office states that only those species used for human consumption are subject to a reduced VAT rate, as established in Article 91, Section 1, numbers 1 and 2 of Spain’s VAT Law.

    Nevertheless, ANCCE will maintain its demands and claim both in Spain and before the European Union to change this situation, which so negatively affects the sales of Purebred Spanish Horses.

    [PDF] Response to ANCCE by Spain’s Internal Revenue Service
  • Source — ANCCE — 14/03/2016