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Living Plants: 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 9 rulings · 2015–2023

Current position

The 10% rate applies to flowers, ornamental living plants, and vegetable products for their obtaining. Ornamental greenery (cut branches, leaves, and stems) is taxed at 21% unless they are capable of continuing their growth and reproduction. In single-price operations that include non-accessory goods, such as an aquarium, the taxable base must be apportioned according to market value.

The DGT's position remains stable regarding the distinction between living plants (10%) and ornamental greenery (21%), based on the capacity for growth and reproduction of the plant element. The doctrine has maintained the application of the reduced rate to dried or freeze-dried flowers and has specified the application of the rate in mixed operations involving non-accessory goods.

Turning points

  1. V1283-15

    Establishes that ornamental greenery is taxed at 21% unless the plant element is capable of continuing its growth and reproduction.

  2. V2961-23

    Specifies that in single-price operations with non-accessory goods, such as an aquarium, the taxable base of each element must be determined in proportion to its market value.

Analysis based on 9 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9
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

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