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An artist has requested clarification on the tax rate applicable to the sale of her paintings and sculptures, whether sold directly or through galleries. The DGT has determined that the sale of these works constitutes a supply of goods and, provided they qualify as works of art under the law, the 10% reduced rate applies.
Cuestión planteada Tipo de gravamen aplicable a las entregas de bienes efectuadas por la consultante.
La realización de cuadros, pinturas, dibujos o esculturas por un artista es una entrega de bienes sujeta a IVA. Estas entregas por el autor tributan al tipo reducido del 10% siempre que los bienes sean objetos de arte según el artículo 136 de la Ley. Si la galería actúa en nombre ajeno, su labor es una prestación de servicios de mediación. Si la galería actúa en nombre propio, se entiende que hay dos entregas de bienes y la galería tributará al tipo general del 21%.
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