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V0820-16 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

Cuestión planteada Tipo impositivo aplicable a las entregas de flores y coronas que realiza en el marco de sus servicios funerarios.

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