Skip to content
Back to index
V0872-18 28 March 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Sculptures created by the author are subject to 10% VAT if classified as works of art

A query was made regarding the VAT rate applicable to the supply of an original silver work created by a silversmith. The DGT determines that the rate will depend on whether the work qualifies as an object of art.

The question raised

Value Added Tax rate applicable to the transaction.

The DGT's ruling

The delivery of sculptures by their author shall be taxed at the reduced rate of 10% when the work is considered an object of art according to the law. If the sculpture does not meet the requirements to be an object of art, the general rate of 21% shall apply.

Book your free first meeting