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V0442-14 19 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Handcrafted religious items subject to 21% standard VAT rate and not exempt

An artisan enquired whether the sale of religious items (such as ritual sets, shawls, and banners) was VAT-exempt or subject to a reduced rate. The DGT ruled that these are supplies of goods subject to the standard rate and do not qualify as works of art for the reduced rate.

The question raised

Exemption from Tax, or the applicable tax rate to the deliveries of the described goods.

The DGT's ruling

The deliveries of goods made by the artisan are transactions subject to VAT as they are carried out in the course of a professional activity. The exemption for professional services does not apply because these are deliveries of goods and not the provision of services. Furthermore, the pieces are not considered works of art, and therefore must be taxed at the general rate of 21%.

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