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V0716-16 ·23 February 2016 ·consulta-vinculante Medium impact
Tax

Custom design services by a sculptor may be exempt from VAT

A sculptor has enquired whether digital modelling and the transfer of rights to their computer files are exempt from VAT. The DGT has determined that custom design services provided by the artist as an individual are exempt, but this does not apply if they are considered services provided electronically via downloadable content.

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Lifecycle

2016-02-23PublishedPublished 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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