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A company involved in the creation and marketing of sculptures has requested clarification on the applicable VAT rate for its sales. The Directorate-General for Taxes (DGT) has ruled that if the company does not hold the status of author of the works, it must apply the standard 21% rate instead of the reduced rate.
Cuestión planteada Tipo impositivo aplicable a efectos del Impuesto sobre el Valor Añadido a las entregas de las citadas esculturas.
Las esculturas originales o vaciados de tirada limitada a ocho ejemplares son objetos de arte. Si la entidad mercantil no es la autora de las obras (salvo en casos de obra colectiva), no puede aplicar el tipo reducido del 10%. Para aplicar el tipo del 10% como empresario distinto del autor, la obra debe haber sido previamente adquirida o importada soportando el impuesto. Al no haberse adquirido previamente las obras, la entrega tributará al tipo general del 21%.
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