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A photographer seeks clarification on the VAT rates applicable to physical works and digital downloads. The DGT has ruled that physical photographs meeting the requirements of an artwork are subject to a 10% rate, whereas digital downloads constitute an electronic service subject to the standard 21% rate.
Question posed: Applicable tax rate for the described operations.
Photographs taken by the author, developed and printed under their control, signed and numbered with a limit of 30 copies, are considered works of art and are taxed at the reduced rate of 10% if delivered by the author themselves. However, the supply of images for download via the internet constitutes an electronically supplied service, which is subject to the general rate of 21%. If the activity is carried out through a commercial company that does not hold the status of author, the general rate of 21% shall apply.
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