Equine Livestock and Equestrian Centres. Equine law answered instantly.

Royal Decree 479/2004, of 26 March, establishes and regulates the General Register of Livestock Holdings (REGA). Every equine establishment — whether a riding centre, breeding farm, breaking yard or indoor arena — must be registered in REGA before it begins operating. Registration is applied for at the relevant DARP district office (in Catalonia) and includes the establishment's identification (REGA number), capacity, species, productive purpose and facilities. Holdings must notify any change of ownership, activity or closure within 30 days. Failure to register entails penalties under Animal Health Law 8/2003.

Commission Regulation EU 262/2015 of 17 February 2015 on methods for the identification of equidae establishes that all equids (horses, ponies, donkeys, mules) born in EU territory or imported must have an individual identification document (equine passport). The passport is mandatory for all equids without exception, regardless of whether they are companion, sport or production animals. The passport is issued by the authorised national equine database (in Spain, the Real Federación Hípica Española or approved breed databases). The passport must accompany the animal on every movement between holdings, markets or competitions. From EU Regulation 2019/2035 onwards, the passport is integrated with the microchip system to ensure full lifetime traceability.

EU Regulation 2016/429 (EU Animal Health Law) and Commission Delegated Regulation EU 2019/2035 establish the obligation to individually identify equids with an electronic transponder (microchip) implanted by an authorised veterinarian. The microchip must uniquely identify the animal and its information must be recorded in the national equine database. The microchip must be ISO 11784 compatible (read at 134.2 kHz). For equids born in Spain, the microchip must be implanted at the time the equine passport is issued (generally before 31 December of the year of birth or within 12 months of birth, whichever is earlier). EU Regulation 2016/429 states that all animals of listed species must be identified in accordance with current rules before they can be moved, traded or slaughtered for human consumption.

Decree 158/2012, of 20 November, on regulation of sporting events in Catalonia, and Law 13/2002, of 21 June, on tourism in Catalonia, set the framework for authorising equestrian activities open to the public. For a riding school, general requirements include: (1) municipal activity licence for use of the facilities (indoor arena, stables, mounting area), (2) authorisation of the sporting activity by the competent body (Secretariat General for Sport of Catalonia when organised sporting activities are provided), (3) qualifications of teaching staff (riding instructors must hold the equestrian sports technician qualification or equivalent), (4) adequate public liability insurance for the activity. If the school organises competitions or affiliates with the Real Federación Hípica Española, additional federation requirements must also be met.

EU Regulation 2019/6 of the European Parliament and of the Council, of 11 December 2018, on veterinary medicinal products, establishes the new European framework for authorisation, manufacture, import, export, control and use of veterinary medicines. For equids, the regime for medicines for animals not intended for food production (competition and companion equids) is particularly relevant: veterinarians may prescribe medicines authorised for other species or human medicines under the cascade prescribing principle (Articles 112-114 of the Regulation). An up-to-date treatment record must be kept for each equid. If the animal is a food-production equid (so classified in the passport), restrictions on use of certain substances (listed in EU Regulation 37/2010) are much stricter and withdrawal periods must be observed.

VAT treatment of riding centres and riding schools is one of the most debated fiscal issues in the equestrian sector, with extensive CJEU case law. Article 91 of the Spanish VAT Act (LIVA) and CJEU case law (especially judgment C-94/09, Commission v. France) establish the fundamental distinction: (1) the standard rate of 21% applies to riding-centre services as leisure and sport activities (livery, riding tuition, stabling of competition horses); (2) the reduced rate of 10% applies exclusively to services related to food-production animals, which in the case of equids is very uncommon. Spain's Tax Authority (DGT) has issued several binding rulings on the applicable rate for competition-horse livery services and equine artificial insemination services, generally determining that 21% applies as these are animals not intended for food production.