Tax Deductions for Animal Care in Spain

In Spain, the tax agency clarifies that only self-employed individuals can deduct veterinary expenses related to their business activities. Other pet owners must wait for future tax reforms.


Tax Deductions for Animal Care in Spain

In Spain, animals used in agriculture, livestock farming, or other professional sectors can generate tax deductions. Although some autonomous communities have expressed interest in promoting tax benefits for those who care for animals, concrete measures have not yet been implemented according to EFE.

At the moment, there is an exception that benefits the self-employed. If veterinary expenses are directly related to their economic activity, they can deduct them in their income tax return. However, pet owners will have to wait for these expenses to be considered in tax terms.

Some autonomous communities, such as the Balearic Islands, are considering the possibility of introducing deductions for veterinary expenses in the future, taking reference from tax systems in other European countries. However, not all self-employed individuals can benefit from this possibility, as they must meet certain specific requirements.

If the animals are part of a vital economic activity, the self-employed or companies can recover the VAT paid on the invoice. However, this option is limited to those whose business or professional activities significantly depend on animals.

So far, tax legislation in Spain does not include incentives related to animal welfare, but pet owners are wondering if they will be able to deduct veterinary expenses in their income tax return, which is not contemplated at the state or regional level.

For veterinary expenses to be deductible, they must be directly related to the economic activity of the self-employed, have an official invoice, and be correctly recorded in the business accounting. The entry into force of the Animal Welfare Law has raised fiscal doubts about the obligation to take out insurance for dogs.

Another important issue is the possibility of deducting VAT on veterinary services, as long as the established tax requirements are met. In summary, for most taxpayers, deducting expenses related to pets is not an available option.