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A commercial entity manufacturing jewellery for religious institutions queries the applicable VAT rate. The DGT determines that, as the company supplies the materials, the transaction constitutes a goods supply and must be taxed at the general rate.
Question raised: The question arises regarding the applicable tax rate in Value Added Tax for the described operation.
The manufacture of goldsmithing pieces where the entrepreneur provides all the materials is classified as a supply of goods. These pieces do not meet the requirements to be considered works of art according to Article 136 of Law 37/1992. Therefore, the general tax rate of 21% established in Article 90 of the aforementioned law applies.
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