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A company trading in stamps and coins has requested clarification on the VAT treatment for the sale of artworks acquired at a 21% rate. The DGT clarifies that if the works are part of the business assets, they will be subject to VAT, though the applicable rate will depend on whether the entity is classified as a reseller.
Cuestión planteada Base imponible y tipo impositivo aplicable a las entregas de las obras de arte.
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