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V2868-21 ·17 November 2021 ·consulta-vinculante Medium impact
Tax

Art restoration services subject to the standard 21% VAT rate

An individual planning to work as an art restorer has consulted on the VAT treatment of their activities. The DGT has determined that their services are subject to tax but do not qualify for the visual arts exemption or the reduced rate.

In 6 key points

How it affects those involved

Art restorers cannot apply reduced VAT rates or exemptions reserved for original artistic creation, meaning they must charge the standard rate of 21% on their services.

Lifecycle

2021-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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