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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.
Cuestión planteada Se plantea el tipo impositivo aplicable en el Impuesto sobre el Valor Añadido de la operación descrita.
La fabricación de piezas de orfebrería donde el empresario aporta la totalidad de los materiales se califica como entrega de bienes. Estas piezas no cumplen los requisitos para ser consideradas objetos de arte según el artículo 136 de la Ley 37/1992. Por tanto, se aplica el tipo impositivo general del 21% establecido en el artículo 90 de la citada ley.
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