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V0556-23 ·8 March 2023 ·consulta-vinculante Medium impact
Tax

IAE registration depends on artistic creation; VAT varies between digital services, bespoke work, or delivery of goods

A digital artist seeks clarification regarding IAE registration and VAT treatment for the sale of prints and collages. The DGT rules that IAE registration depends on whether artistic creation is performed and whether physical premises are held, while VAT treatment varies according to the nature of the transaction (electronic service, personalised service, or delivery of goods).

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2023-03-08PublishedPublished 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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