Spain
Ley 37/1992 del Impuesto sobre el Valor Añadido
Summary Description
Increases VAT on meat and fish.
Topics
Species
Farmed animals
Jurisdiction
Spain
Sub-Jurisdiction
N/A
Type of Act
Legislation
Status
In force
Legal Value
Binding
Date Enacted
2012
Date Updated
June, 2023
Official Citation
Article 91, 1 1º, Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido (Spain)
Strengths & Weaknesses
Strengths
- Increases tax on sales (VAT) from 8 to 10% on food products, including meat and fish.
Weaknesses
- This increase results in a small price rise in meat products.
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