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V0215-20 ·31 January 2020 ·consulta-vinculante Medium impact
Tax

Paintings on surfaces such as walls or ceilings taxed at 10% as supply of goods, not exempt

A visual artist inquired whether the creation of murals and theatrical scenery is exempt from VAT or which rate applies. The DGT has determined that these operations constitute supplies of goods rather than services; therefore, the exemption does not apply.

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2020-01-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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