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Funeral Services: 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 11 rulings · 2016–2018

Current position

The delivery of flowers, wreaths, and live plants carried out by funeral companies are taxed at the reduced rate of 10% as they are an independent operation and not ancillary to the funeral service. This rate applies exclusively to natural flowers, including dried, freeze-dried, or lacquered ones. Artificial flowers made of plastic, fabric, or paper are taxed at the general rate of 21%. Funeral services per se are taxed at the general rate of 21%.

The DGT's position remains constant regarding the distinction between the sale of flowers and the funeral service. The 2016 rulings establish that natural flowers are an independent operation with a 10% rate, while artificial ones maintain the 21% rate. Subsequent rulings from 2017 and 2018 confirm that the main funeral service and other integrated elements are taxed at the general rate.

Analysis based on 10 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V1025-17 27 Apr 2017

Funeral services subject to the standard 21% VAT rate

SG de Impuestos sobre el Consumo
servicios funerariostipo impositivotipo generaltipo reducido LIVA — Ley 37/1992 del IVA art. 90.unoLIVA — Ley 37/1992 del IVA art. 91
Affects CompanyExpat · Non-residentIndividual

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