Skip to content
Back to index
V0138-18 25 January 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Deliveries of artistic paintings on any support are subject to 10% VAT as a supply of goods

An artist sought clarification regarding their IAE classification and the VAT treatment for the creation of murals. The DGT clarifies that the activity is professional and that the delivery of paintings, being classified as goods, is subject to 10% VAT and does not benefit from the professional services exemption.

The question raised

Applicable heading of the Tax on Economic Activities.

The DGT's ruling

The creation of paintings on any support delivered to the client is considered a supply of goods and not a provision of services. Therefore, they are taxed at the reduced rate of 10% if they are considered works of art. The exemption for professional services under Article 20.1.26 of the VAT Law is not applicable because said exemption only applies to the provision of services.

Book your free first meeting