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V2263-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Reduced VAT rate applies to unique ceramic pieces signed by artist

A physical person manufacturing unique sculptures and series asks which VAT rate to apply. The tax authority states that original artworks and uniquely signed ceramic pieces are subject to the reduced rate of 10%, while series production is subject to the general rate of 21%.

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2025-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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