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A physical person selling hand-painted and signed fans asks whether the reduced VAT rate applies. The DGT states that the activity is commercial and that the 10% rate applies if the fans are considered art objects under the regulations.
Cuestión planteada Consideración de los abanicos descritos como objetos de arte a efectos del Impuesto sobre el Valor Añadido y aplicabilidad del tipo reducido del 10 por ciento en dicho impuesto.
La consultante tiene la condición de empresario o profesional y sus entregas están sujetas al IVA. Se aplicará el tipo impositivo del 10% si los abanicos confeccionados por la autora tienen la consideración de objetos de arte, específicamente si se incluyen en el código de Nomenclatura Combinada NC 9701. En caso contrario, el tipo aplicable será el del 21%.
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