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V2950-19 ·23 October 2019 ·consulta-vinculante Medium impact
Tax

Artistic stained glass subject to 21% VAT as it is not classified as an object of art

A professional creating artistic stained glass has sought clarification on the applicable VAT rate for their sales. The DGT has ruled that, as these items do not fall within the legal definition of objects of art, the standard rate applies.

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2019-10-23PublishedPublished 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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