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V0305-22 ·17 February 2022 ·consulta-vinculante Medium impact
Tax

21% VAT rate applies to ornamental greenery, unless capable of growth and reproduction

A company trading in flowers and ornamental greenery (cut leaves and stems) has requested clarification on the applicable VAT rate. The DGT has determined that ornamental greenery is subject to 21% VAT as it does not constitute live plants, unless the material is capable of further growth or reproduction.

In 5 key points

How it affects those involved

This ruling clarifies the VAT distinction between live plants and cut ornamental greenery, ensuring that cut foliage is taxed at the standard rate unless it retains biological growth potential.

Lifecycle

2022-02-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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