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V2777-20 ·10 September 2020 ·consulta-vinculante Medium impact
Tax

Advertising services taxed at 21% VAT; artworks at 10% if qualifying

A professional engaged in advertising and plastic arts seeks clarification on applicable VAT rates and treatment in personal income tax. The tax authority confirms that advertising services are subject to 21% VAT, while artworks are taxed at 10% if they are artistic objects, and advertising services are considered income from economic activities subject to retention.

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Lifecycle

2020-09-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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