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A professional inquired whether commissioned miniature figure painting is exempt from VAT as a fine artist's service. The DGT has ruled that these operations do not constitute exempt services, but are instead supplies of goods subject to tax.
Cuestión planteada Aplicación de la exención contenida en el artículo 20, apartado uno, número 26º de la Ley del Impuesto sobre el Valor Añadido.
La pintura de figuras en miniatura no se considera un servicio profesional exento, ya que la realización de obras por un artista por encargo tiene la consideración de entrega de bienes. Estas operaciones estarán sujetas al tipo del 10% si se consideran objetos de arte, o al tipo general del 21% si no tienen tal consideración, como parece ocurrir en este supuesto.
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