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A taxpayer queried the applicable VAT rate for the sale of flowers and plants. The DGT clarified that natural flowers (including treated dried flowers) are subject to a 10% rate, whereas artificial flowers are subject to the 21% rate.
Cuestión planteada Tipo impositivo aplicable a las entregas de flores, realizadas y presentadas en cada una de las modalidades anteriores, a la luz de la modificación para 2015 del artículo 91. Uno. 8º de la Ley 37/1992.
Las flores naturales, incluidas las secas por procesos de conservación, liofilización o lacado, y las plantas vivas ornamentales tributan al 10%. Las flores artificiales o de mano tributan al tipo general del 21%. Los gastos accesorios como envases, transporte o seguros se integran en la base imponible y tributan al 10% si la entrega principal lo es. Si se venden bienes con distintos tipos impositivos por un precio único y no son accesorios, la base imponible se prorratea según el valor de mercado.
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