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A company has requested a ruling regarding the taxation of poster creation and the assignment of copyright by a designer. The DGT indicates that the assignment of rights to an original work of art is exempt from VAT; however, the physical delivery of the posters may be subject to VAT at either 21% or 10% depending on their nature.
Cuestión planteada Tributación de las operaciones reseñadas en el ámbito del Impuesto sobre el Valor Añadido.
La cesión de derechos de autor de una obra artística original realizada por un diseñador gráfico (persona física) está exenta de IVA según el artículo 20.3.26º de la Ley 37/1992. No obstante, la exención no se aplica a la entrega de bienes físicos. Dichas entregas tributarán al tipo general del 21%, salvo que los posters califiquen como objetos de arte según el artículo 136 de la Ley del IVA, en cuyo caso se aplicará el tipo reducido del 10%.
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