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An illustrator sought clarification regarding the taxation of her digital artistic portraits and printed prints. The DGT ruled that the creation of personalised portraits via email does not constitute an electronically supplied service and is therefore VAT exempt, whereas the delivery of printed prints is a supply of goods subject to tax.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de los servicios prestados por el ilustrador.
La elaboración de retratos digitales personalizados para un cliente no constituye un servicio prestado por vía electrónica, por lo que está exenta de IVA como servicio profesional de artista plástico. Si la entrega de la lámina impresa es opcional y complementaria al archivo digital, sigue el tratamiento de la operación principal y queda exenta. No obstante, la venta de láminas decorativas o la entrega de bienes sujetos al impuesto tributarán al tipo del 10% si se consideran objetos de arte.
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