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V0711-16 23 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applies to the supply of natural flowers and wreaths by funeral companies

A funeral services company requested clarification on the VAT rate applicable to the supply of flowers and wreaths invoiced separately. The Directorate General for Taxes (DGT) ruled that these supplies are subject to the reduced rate of 10% as they are goods of vegetable origin, whereas artificial flowers are subject to the standard rate of 21%.

The question raised

Cuestión planteada Tipo impositivo aplicable a las entregas de flores y coronas.

The DGT's ruling

Las entregas de flores, plantas vivas y coronas realizadas por empresas funerarias tributan al tipo reducido del 10% al ser un aspecto concreto de su actividad y no una prestación accesoria. Este tipo se aplica a flores naturales, incluidas las secas, liofilizadas o lacadas. Las flores artificiales (de plástico, tela o papel) no se consideran flores a estos efectos y tributan al tipo general del 21%.

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