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V1432-26 ·8 June 2026 ·consulta-vinculante Medium impact
Tax

IVA rate of 21% applies to art sales unless society is the legal author

An art gallery asks whether it should apply the 10% or 21% VAT rate to artworks created by a partner and sold by the society. The DGT determines that the standard 21% rate applies unless the society is the legal author of the works.

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2026-06-08PublishedPublished 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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