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A healthcare company purchased a work of art for resale and sought clarification on its tax treatment. The DGT ruled that if the acquisition is made with the intent to sell, it initiates a business activity of buying and selling that constitutes a separate sector, making the supply subject to VAT.
Cuestión planteada Tributación de la entrega de la obra de arte.
Si la adquisición de la obra de arte se realiza con la intención de destinarla a la venta, se considera iniciada una actividad empresarial. Esta actividad constituye un sector diferenciado respecto a la actividad sanitaria previa. La entrega de la obra estará sujeta al IVA, pudiendo aplicarse el régimen especial de bienes usados u objetos de arte si se tiene la condición de revendedor. El tipo general es del 21%, salvo que se aplique el tipo reducido del 10% según la normativa.
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