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V0856-16 9 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applies to natural flower deliveries, even if not part of a funeral service

A company providing funeral services and selling flowers requested clarification on the VAT rate applicable to flowers delivered at funerals versus those sold independently. The DGT ruled that natural flowers are subject to the 10% reduced rate, whereas artificial flowers are subject to the 21% standard rate.

The question raised

Tax rate applicable to the supply of flowers provided as part of a funeral service and to customers who only make such an acquisition.

The DGT's ruling

The supply of flowers, live plants, and natural wreaths are taxed at the reduced rate of 10% whether they are provided as part of a funeral service or sold independently to other customers. However, flowers that are not natural (such as those made of plastic, fabric, or paper) must be taxed at the general rate of 21%.

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