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V2242-22 ·26 October 2022 ·consulta-vinculante Medium impact
Tax

Industrial hemp flowers for ornamental purposes subject to 10% VAT if natural

A company has requested clarification on the VAT rate applicable to the sale of industrial hemp flowers intended for ornamental use. The DGT has ruled that the reduced rate of 10% applies, provided that the flowers are natural.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for ornamental hemp products, ensuring that natural flowers benefit from the reduced VAT rate while distinguishing them from other categories.

Lifecycle

2022-10-26PublishedPublished 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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