Skip to content
Back to index
V0818-16 2 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

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

A funeral services company has requested clarification on the VAT rate applicable to the flowers and wreaths it sells. The DGT has ruled that natural flowers and wreaths are subject to the 10% rate, whether provided as part of a funeral service or sold independently. However, artificial flowers are subject to the standard 21% rate.

The question raised

Applicable tax rate for the supply of flowers and wreaths carried out by the taxpayer within the framework of its funeral services.

The DGT's ruling

The supply of flowers and live ornamental plants, including wreaths, is subject to the reduced rate of 10% pursuant to Article 91.1.8 of Law 37/1992. This supply is considered an operation independent of funeral services because it constitutes an end in itself for the customer. However, non-natural flowers (such as those made of plastic, fabric, or paper) shall be taxed at the general rate of 21%.

Book your free first meeting