Skip to content
V3551-16 ·29 July 2016 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to deliveries of natural flowers and wreaths by funeral directors

A funeral services company inquired whether the delivery of flowers and wreaths should be taxed at the reduced 10% rate or the general rate. The DGT ruled that natural flowers are subject to the 10% rate as they constitute a good with its own reduced rate and an independent supply.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for funeral directors providing floral arrangements, confirming that the supply of flowers is treated as a separate transaction subject to the reduced rate, rather than being absorbed into the general funeral service rate.

Lifecycle

2016-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact