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A professional has enquired whether their origami works can be considered works of art to qualify for a reduced VAT rate. The DGT has ruled that, as these constitute supplies of goods rather than services, the standard rate of 21% applies, unless they meet the specific requirements to be classified as works of art.
Cuestión planteada Consideración de las citadas obras como obras de arte a efectos del Impuesto sobre el Valor Añadido.
Las entregas de bienes realizadas por el consultante están sujetas al IVA al tipo general del 21%. La exención para servicios de artistas plásticos no es aplicable por tratarse de entregas de bienes. Solo se aplicará el tipo reducido del 10% si las piezas cumplen los requisitos de objetos de arte definidos en el artículo 136.Uno.2º de la Ley 37/1992.
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