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V0600-17 ·8 March 2017 ·consulta-vinculante Medium impact
Tax

Natural flowers and accessories taxed at 10%, while artificial flowers and non-floral decoration services taxed at 21%

The taxpayer inquires about the VAT rate applicable to the sale of flowers and ancillary floral event decoration services. The DGT clarifies that natural flowers and their accessories are subject to a 10% rate, whereas artificial flowers and decoration services that do not include flowers are subject to the 21% rate.

In 6 key points

Lifecycle

2017-03-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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