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V0653-20 ·2 April 2020 ·consulta-vinculante Medium impact
Tax

Paintings on third-party supports are not VAT exempt and are taxed at 10% if they qualify as works of art

An artist inquired whether her services of painting on surfaces provided by clients (walls, etc.) were exempt from VAT. The DGT has determined that these operations constitute supplies of goods rather than exempt services, applying the reduced rate if the requirements for works of art are met.

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2020-04-02PublishedPublished 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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