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V1407-17 5 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación accesoria

Funeral transport services taxed at 21% and natural flowers at 10% VAT

A funeral company has requested clarification on the VAT rates applicable to the transport of bereaved relatives and the delivery of wreaths and flowers. The DGT has ruled that transport is ancillary to the funeral service and is subject to the 21% rate, whereas natural flowers are subject to the reduced rate of 10%.

The question raised

Type of tax applicable to the aforementioned services and supplies.

The DGT's ruling

Transport services provided within the framework of a funeral service are ancillary to the main provision and are taxed at the general rate of 21%. If the transport is provided on one's own account using third-party means outside of the funeral service, the special regime for travel agencies applies. The supplies of natural flowers, including dried or treated ones, are taxed at the reduced rate of 10%, but artificial flowers are taxed at 21%.

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