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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A natural person manufacturing handmade costume jewellery sought clarification on whether their pieces could qualify for the reduced VAT rate applicable to works of art. The DGT ruled that, as they do not fall within the legal definition of art objects, they must be taxed at the standard rate.
This ruling clarifies that artisanal jewellery does not benefit from the preferential VAT rates reserved for works of art, ensuring standard tax compliance for small-scale creators.
The tax team reviews your specific situation.
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