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V0822-16 ·2 March 2016 ·consulta-vinculante Medium impact
Tax

Se aplica el tipo reducido del 10% a las entregas de flores naturales, aunque se facturen con servicios funerarios

Una funeraria consulta qué tipo de IVA debe aplicar a las flores que entrega tanto en servicios funerarios como de forma independiente. La DGT responde que las flores naturales tributan al 10% en ambos casos, pero las flores artificiales tributan al 21%.

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2016-03-02PublishedPublished 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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