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A company has enquired whether its artistic iris photographs qualify for the reduced VAT rate of 10%. The DGT has ruled that, as the company is not the author (except in the case of collective works), it must apply the standard rate of 21%.
Question raised Consideration of the described photographs as objects of art for the purposes of Value Added Tax and applicability of the reduced rate of 10 percent in said Tax.
To apply the 10% rate to photographs, they must be taken, developed, and printed by the author, signed, and numbered with a limit of 30 copies. If the delivery is made by the author, the reduced rate applies; if it is made by a company that is not the author, the 10% rate cannot be applied via the non-reseller entrepreneur route because the works have not been previously acquired or imported. Therefore, if the company does not hold authorship, the applicable rate is the general rate of 21%.
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