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A funeral company has requested clarification on whether the delivery of flowers, wreaths, and plants is ancillary to funeral services and which VAT rate applies. The DGT has ruled that these deliveries are not ancillary, but rather independent transactions that are subject to the reduced VAT rate of 10% if the items are natural.
Cuestión planteada Si debe considerarse que las entregas objeto de consulta se consideran accesorias de los servicios funerarios que presta, y tipo impositivo aplicable a las mismas.
Las entregas de flores, coronas, ramos y plantas vivas realizadas por empresas funerarias no son accesorias al servicio principal, sino que constituyen un fin en sí mismo para el cliente. Por tanto, tributan de forma independiente al tipo reducido del 10% previsto para flores y plantas ornamentales. Este tipo no se aplica a las flores artificiales o 'de mano', las cuales tributan al tipo general del 21%.
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