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V0682-21 ·23 March 2021 ·consulta-vinculante Medium impact
Tax

Paintings on any support subject to 10% VAT as a supply of goods if classified as works of art

A visual artist inquired whether creating a drawing on a school wall is VAT-exempt or which rate applies. The DGT ruled that it constitutes a supply of goods and the reduced rate of 10% must be applied if it is considered a work of art.

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2021-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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