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V2961-23 ·8 November 2023 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to live ornamental plants, but aquariums taxed at 21% if not ancillary

A company selling aquariums and accessories has requested clarification on the VAT rate applicable when an aquarium is sold together with live ornamental plants for a single price. The DGT ruled that while live ornamental plants attract the reduced rate of 10%, if the aquarium is not considered an ancillary element, it must be taxed separately at the standard rate of 21%.

In 6 key points

How it affects those involved

Businesses selling combined aquarium kits must distinguish between ancillary items and main components to ensure correct VAT application, as the standard rate applies to the aquarium itself if it is not merely an accessory.

Lifecycle

2023-11-08PublishedPublished 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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