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V1032-21 ·21 April 2021 ·consulta-vinculante Medium impact
Tax

Art restoration services subject to standard 21% VAT rate

A visual artist and restorer enquired whether her art restoration services for a municipal museum were VAT-exempt or subject to a specific rate. The Directorate General for Taxes (DGT) ruled that no exemption applies and the standard VAT rate must be used.

In 6 key points

How it affects those involved

This ruling clarifies that art restoration services do not qualify for VAT exemptions and must be taxed at the standard rate, affecting professional restorers and artists providing such services to public or private entities.

Lifecycle

2021-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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