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V0215-20 31 January 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Paintings on surfaces such as walls or ceilings taxed at 10% as supply of goods, not exempt

A visual artist inquired whether the creation of murals and theatrical scenery is exempt from VAT or which rate applies. The DGT has determined that these operations constitute supplies of goods rather than services; therefore, the exemption does not apply.

The question raised

Application to their activity of the exemption provided for in Article 20.One.26º of Law 37/1992 or, as applicable, the applicable tax rate.

The DGT's ruling

The creation of paintings on any support, including walls or ceilings, which are delivered to the client, constitutes a supply of goods. Therefore, the exemption for professional services for visual artists does not apply. If the paintings are art objects according to Article 136, the reduced rate of 10% shall apply.

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