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An art gallery asks whether it should apply the 10% or 21% VAT rate to artworks created by a partner and sold by the society. The DGT determines that the standard 21% rate applies unless the society is the legal author of the works.
Question posed: Value Added Tax rate applicable to works of art sold by a company, whether it is 10 or 21 percent.
The reduced rate of 10% applies to the supplies of works of art made by their author or by entrepreneurs other than resellers who meet prior acquisition conditions. If the commercial company does not hold the status of author of the work, it cannot apply the 10% rate based on the authorship of the partner. In that case, as the tax was not borne in a prior acquisition, the general rate of 21% must be applied.
What is published here, applied to a company or a specific case. The first meeting is free.
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