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A graphic designer inquires whether their design and website maintenance services are exempt from VAT. The DGT responds that the assignment of copyrights for original artistic works is indeed exempt, but website design and maintenance are considered electronic services and must be taxed at the general rate.
Question posed: Taxation under Value Added Tax on the services provided by the applicant, specifically, whether the exemption provided for in Article 20.One.26º of Law 37/1992, of December 28, on Value Added Tax would be applicable. Headings corresponding to the Tax on Economic Activities
The assignment of copyrights for an original artistic work carried out by a graphic designer is exempt from VAT pursuant to Article 20.One.26º of Law 37/1992. However, the design and maintenance of web pages are considered services provided by electronic means, which do not have an applicable exemption and must be taxed at the general rate of 21%. If the professional carries out both exempt and non-exempt activities, they must apply the pro rata rule for the deduction of the tax.
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