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V1063-15 7 April 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Natural dried flowers taxed at 10% VAT, whereas artificial flowers taxed at 21%

A query was made regarding the VAT rate applicable to long-lasting cut natural flowers that are dried and preserved. The DGT has determined that natural flowers, even those dried through preservation processes, are subject to the reduced rate, whereas artificial flowers are subject to the standard rate.

The question raised

Cuestión planteada Tipo impositivo aplicable.

The DGT's ruling

Se aplica el tipo impositivo del 10% a las flores naturales, incluyendo aquellas secas sometidas a procesos de conservación, liofilización o lacado. No se consideran flores las que se hacen a imitación de las naturales con materiales como plástico, tela o papel, las cuales tributan al 21%.

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