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Un artista aficionado consulta sobre la tributación en IVA e IRPF de la venta de sus pinturas en una exposición. La DGT señala que si existe intención de intervenir en el mercado, la actividad es profesional y las ventas de cuadros hechos a mano tributan al 10% de IVA y como rendimientos de actividad profesional en IRPF.
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