Doctrine by topic · DGT Observatory

Artificial Flowers: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2015–2022

Current position

Natural flowers, including dried flowers subjected to preservation, freeze-drying, or lacquering processes, are taxed at the reduced rate of 10%. Also included in this rate are products of exclusively vegetable origin that allow for the reproduction of live flowers or plants. Artificial imitations manufactured with materials such as plastic, fabric, or paper are taxed at the general rate of 21%.

The DGT's position has remained constant since 2015. The criterion clearly distinguishes between natural flowers (including dried or treated ones) for the 10% rate and artificial ones for the 21% rate. The only novelty is the inclusion of vegetable products for reproduction in the 2022 ruling.

Turning points

26 October 2022 V2242-22

Extends the reduced rate of 10% to products of exclusively vegetable origin capable of originating the reproduction of live flowers or plants.

Analysis based on 6 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8

V2242-22 26 Oct 2022

Industrial hemp flowers for ornamental purposes subject to 10% VAT if natural

SG de Impuestos sobre el Consumo

tipo impositivoflores naturalesflores artificialestipo reducidocarácter ornamental LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V0600-17 8 Mar 2017

Natural flowers and accessories taxed at 10%, while artificial flowers and non-floral decoration services taxed at 21%

SG de Impuestos sobre el Consumo

tipo reducidooperación accesoriabase imponibleflores naturalesflores artificiales LIVA — Ley 37/1992 del IVA art. 78.1LIVA — Ley 37/1992 del IVA art. 78.2.1º

Affects CompanyExpat · Non-residentIndividual

V0833-16 2 Mar 2016

Reduced 10% VAT rate applies to the delivery of natural flowers and wreaths by funeral directors

SG de Impuestos sobre el Consumo

tipo reducidoservicios funerariosentrega de bienesprincipio de neutralidadflores naturales LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91

Affects CompanyExpat · Non-residentIndividual

V0820-16 2 Mar 2016

Reduced 10% VAT rate applies to the delivery of natural flowers and wreaths by funeral directors

SG de Impuestos sobre el Consumo

tipo reducidoservicios funerariosentrega de bienesprincipio de neutralidadflores naturales LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.1.8

Affects CompanyExpat · Non-residentIndividual

V0816-16 2 Mar 2016

Reduced 10% VAT rate applies to the delivery of natural flowers and wreaths by funeral directors

SG de Impuestos sobre el Consumo

tipo reducidoservicios funerariosentrega de bienesneutralidad fiscalflores naturales LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91

Affects CompanyExpat · Non-residentIndividual

V0711-16 23 Feb 2016

Reduced 10% VAT rate applies to the supply of natural flowers and wreaths by funeral companies

SG de Impuestos sobre el Consumo

tipo reducidoservicios funerariosentrega de bienesneutralidad fiscalflores naturales LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.8º

Affects CompanyExpat · Non-residentIndividual

V1280-15 28 Apr 2015

A 10% VAT rate applies to natural flowers, including dried, freeze-dried or lacquered varieties

SG de Impuestos sobre el Consumo

tipo impositivoflores naturalesflores artificialesplantas ornamentalesprocesos de conservación LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.8

Affects CompanyExpat · Non-residentIndividual

V1063-15 7 Apr 2015

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

SG de Impuestos sobre el Consumo

tipo impositivoflores naturalesflores secasflores artificialesproceso de conservación LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.8

Affects CompanyExpat · Non-residentIndividual

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