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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.
Cuestión planteada Tipo impositivo aplicable a las entregas de flores y coronas que realiza la consultante en el marco de sus servicios funerarios.
Las entregas de flores y plantas vivas de carácter ornamental, incluyendo coronas, están sujetas al tipo reducido del 10% según el artículo 91.1.8 de la Ley 37/1992. Esta entrega se considera una operación independiente de los servicios funerarios porque constituye un fin en sí mismo para el cliente. No obstante, las flores que no sean naturales (como las de plástico, tela o papel) tributarán al tipo general del 21%.
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