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V0298-19 ·13 February 2019 ·consulta-vinculante Medium impact
Tax

Report and study on the condition of an ancient sculpture subject to 21% standard VAT rate

A religious association enquired whether a report and study regarding the condition of an ancient sculpture qualified for an exemption as artistic professional services. The DGT ruled that it does not constitute an original artistic creation and must be taxed at the standard rate.

In 5 key points

How it affects those involved

This ruling clarifies that technical assessments of existing artworks do not qualify for VAT exemptions reserved for original artistic creations, ensuring they are taxed at the standard rate.

Lifecycle

2019-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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