MEDIUM
FISCAL

Reduced VAT rate applies to unique ceramic pieces signed by artist

V2263-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2263-25
Published
25 Nov 2025

Summary

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%.

In 6 key points

Lifecycle

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

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