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V2501-16 ·8 June 2016 ·consulta-vinculante Medium impact
Tax

Commissioned miniature painting is subject to 21% VAT and does not qualify for exemption

A consultation was made regarding IAE classification and VAT application for the activity of painting miniature figures on commission. The DGT has determined that the activity is classified as a professional activity under the IAE and that the painting service is subject to the standard VAT rate.

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2016-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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