Doctrine by topic · DGT Observatory

Natural 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 23 rulings · 2015–2023

Current position

Natural flowers, including dried flowers or those subjected to preservation processes such as freeze-drying or lacquering, are taxed at the reduced rate of 10%. Artificial flowers made of plastic, fabric, or paper are not considered flowers and are taxed at the general rate of 21%. In the funeral sector, the delivery of flowers and wreaths is an independent operation and not an ancillary service, therefore maintaining the 10% rate.

The DGT's position has remained constant since 2015. It has been repeatedly reaffirmed that natural and treated flowers (dried, freeze-dried, or lacquered) benefit from the 10% rate, while artificial ones are taxed at 21%. Likewise, it has been consolidated that their delivery by funeral homes is an independent supply and not an ancillary one.

Turning points

3 July 2015 V2080-15

Specifies that cut leaves, branches, and stems are taxed at 21% as they are neither living plants nor flowers, unless the species is capable of growth and reproduction.
23 February 2016 V0711-16

Establishes that the delivery of flowers and wreaths by funeral homes is taxed at 10% as it is a specific activity and not an ancillary supply.

Analysis based on 21 of 23 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

23

V0338-23 20 Feb 2023

10% VAT rate applies to natural dried flowers preserved through specific processes

SG de Impuestos sobre el Consumo

tipo impositivoflores naturalesflores secascarácter ornamentalliofilización LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.8º

Affects CompanyExpat · Non-residentIndividual

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

V0131-22 25 Jan 2022

A 10% VAT rate applies to hemp seeds and natural flowers, and 21% to the remaining products

SG de Impuestos sobre el Consumo

tipo impositivosemillasflores naturalescáñamoextractos LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.1.1º

Affects CompanyExpat · Non-residentIndividual

V1407-17 5 Jun 2017

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

SG de Impuestos sobre el Consumo

prestación accesoriatipo impositivo reducidoservicio funerariorégimen especial de agencias de viajesflores naturales LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.1.2º

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

V5148-16 28 Nov 2016

10% VAT rate applied to natural and dried flowers, while artificial flowers are taxed at 21%

SG de Impuestos sobre el Consumo

tipo reducidobase imponibleoperación accesoriacontraprestaciónflores naturales LIVA — Ley 37/1992 del IVA art. 78.1LIVA — Ley 37/1992 del IVA art. 78.2.1º

Affects CompanyExpat · Non-residentIndividual

V5147-16 28 Nov 2016

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

SG de Impuestos sobre el Consumo

tipo impositivoflores naturalesliofilizaciónlacadocarácter ornamental LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.8

Affects CompanyExpat · Non-residentIndividual

V3551-16 29 Jul 2016

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

SG de Impuestos sobre el Consumo

tipo reducidoservicios funerariosprestación independienteprincipio de neutralidadflores naturales LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.8º

Affects CompanyExpat · Non-residentIndividual

V0856-16 9 Mar 2016

Reduced 10% VAT rate applies to natural flower deliveries, even if not part of a funeral service

SG de Impuestos sobre el Consumo

tipo reducidoservicio funerarioentrega de bienesneutralidad fiscalflores naturales LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.1.8

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

V0822-16 2 Mar 2016

Reduced 10% VAT rate applies to natural flower deliveries, even when invoiced with funeral services

SG de Impuestos sobre el Consumo

tipo reducidoservicio funerarioentrega de bienesneutralidad fiscaloperación única LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.1.8

Affects CompanyExpat · Non-residentIndividual

V0821-16 2 Mar 2016

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

SG de Impuestos sobre el Consumo

tipo reducidoservicios funerariosentrega de bienesneutralidad fiscaloperación única LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.1.8

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

V0819-16 2 Mar 2016

Delivery of natural flowers in funeral services subject to reduced 10% VAT rate

SG de Impuestos sobre el Consumo

tipo reducidooperación únicaprincipio de neutralidadservicios funerariosentregas de bienes LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.1.8

Affects CompanyExpat · Non-residentIndividual

V0818-16 2 Mar 2016

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

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

V2965-15 7 Oct 2015

Natural flowers and ornamental plants taxed at 10%, while ornamental greenery taxed at 21%

SG de Impuestos sobre el Consumo

tipo impositivoflores naturalesplantas vivasverdes ornamentalesprestación accesoria LIVA — Ley 37/1992 del IVA art. 78LIVA — Ley 37/1992 del IVA art. 79.2

Affects CompanyExpat · Non-residentIndividual

V2541-15 3 Sept 2015

21% VAT rate applies to ornamental greenery such as cut branches or stems, unless capable of growth and reproduction

SG de Impuestos sobre el Consumo

tipo impositivoplantas vivasverdes ornamentalesflores naturalesbase imponible LIVA — Ley 37/1992 del IVA art. 78LIVA — Ley 37/1992 del IVA art. 79.2

Affects CompanyExpat · Non-residentIndividual

V2080-15 3 Jul 2015

Cut ornamental green leaves and stems subject to 21% VAT

SG de Impuestos sobre el Consumo

tipo impositivoplantas vivasverdes ornamentalesflores naturalestipo reducido LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.8º

Affects CompanyExpat · Non-residentIndividual

V1328-15 29 Apr 2015

10% VAT rate applies to natural flowers and live ornamental plants, while 21% applies to artificial flowers and ornamental greenery

SG de Impuestos sobre el Consumo

tipo impositivo reducidoplantas vivas ornamentalesflores naturalesverdes ornamentalesprestación accesoria LIVA — Ley 37/1992 del IVA art. 78LIVA — Ley 37/1992 del IVA art. 78.1

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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