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V1025-17 27 April 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios funerarios

Funeral services subject to the standard 21% VAT rate

A company providing funeral services and bereavement coordination services has requested clarification on the applicable VAT rate. The Directorate-General for Taxes (DGT) has ruled that the standard rate of 21% must be applied.

The question raised

Tipo impositivo aplicable a los servicios descritos.

The DGT's ruling

El tipo impositivo aplicable a los servicios funerarios es el general del 21 por ciento. La normativa vigente no contempla la aplicación de un tipo impositivo reducido para este tipo de servicios.

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