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V0592-17 8 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación accesoria

Transport of relatives in funeral services subject to 21% VAT if deemed ancillary

A funeral company has requested clarification on the VAT rate applicable to the transport of relatives provided as an ancillary service. The DGT has determined that, as it is an ancillary operation to the funeral service, it must be taxed at the standard rate of 21%.

The question raised

Tax rate applicable to the aforementioned transport service provided within the framework of the funeral service.

The DGT's ruling

Transport services provided within the framework of a funeral service constitute an ancillary operation to said service. Therefore, they are subject to the taxation regime of the principal operation, which is the general rate of 21%. If the transport is provided independently of the funeral service, in one's own name and using third-party means, the special regime for travel agencies shall apply.

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