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A city council inquires whether the purchase of three paintings from a natural person (inherited from their father) is subject to VAT and whether an invoice must be issued. The DGT responds that, as it is not a business or professional activity, the transaction is not subject to VAT nor does it require an invoice.
Question posed: Whether the sale in question will be subject to Value Added Tax and the obligation to issue an invoice.
The supply of goods is not subject to VAT when carried out by a natural person on an occasional, isolated basis and without intention of continuity, outside of a business or professional activity. As it is not subject to the tax, there is no obligation to issue an invoice. Regarding the ITPAJD, the transaction would be subject to it but would be exempt as the acquirer is a Public Administration.
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