Skip to content
Back to index
V0305-22 17 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

21% VAT rate applies to ornamental greenery, unless capable of growth and reproduction

A company trading in flowers and ornamental greenery (cut leaves and stems) has requested clarification on the applicable VAT rate. The DGT has determined that ornamental greenery is subject to 21% VAT as it does not constitute live plants, unless the material is capable of further growth or reproduction.

The question raised

Applicable tax rate for the supplies of the products subject to consultation.

The DGT's ruling

The 10% rate applies to flowers, ornamental live plants, and plant products for obtaining them. Ornamental greenery (cut branches, leaves, and stems) is taxed at the general rate of 21% as they are not live plants. However, if the species is objectively capable of continuing its growth and reproduction process, the 10% rate shall apply.

Book your free first meeting