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V0600-17 8 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Natural flowers and accessories taxed at 10%, while artificial flowers and non-floral decoration services taxed at 21%

The taxpayer inquires about the VAT rate applicable to the sale of flowers and ancillary floral event decoration services. The DGT clarifies that natural flowers and their accessories are subject to a 10% rate, whereas artificial flowers and decoration services that do not include flowers are subject to the 21% rate.

The question raised

Cuestión planteada Tipo impositivo aplicable a:

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