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V3337-19 ·4 December 2019 ·consulta-vinculante Medium impact
Tax

Digital photographs downloadable via the internet are taxed at 21% VAT and printed ones at 10% if they are works of art

A self-employed photographer inquires about the VAT applicable to the sale of her photographs and the use of her home for business purposes. The DGT clarifies that the supply of images for digital download is an electronic service subject to the general rate and that physical photos may be considered works of art subject to the reduced rate.

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2019-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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