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V0302-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

Painting of Fallas monuments commissioned by third parties is subject to 21% VAT

A professional enquired whether the service of painting Fallas monuments for another artist was exempt from VAT. The DGT has determined that the exemption for visual artists does not apply and the service must be taxed at the standard rate.

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2024-03-05PublishedPublished 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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