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V0816-16 2 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applies to the delivery of natural flowers and wreaths by funeral directors

A funeral company has requested clarification on the VAT rate applicable to the delivery of flowers and wreaths within its services. The DGT has ruled that natural flowers are subject to the 10% reduced rate, whereas artificial flowers are subject to the standard 21% rate.

The question raised

Tax rate applicable to the supply of flowers and wreaths carried out by the taxpayer within the framework of their funeral services.

The DGT's ruling

The supply of flowers and flower wreaths carried out by funeral companies is taxed at the reduced rate of 10% as it is a specific and concrete aspect of their activity and respects neutrality. This reduced rate only applies to natural flowers (including dried, freeze-dried, or lacquered flowers). Artificial or imitation flowers are taxed at the general rate of 21%.

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