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The applicant inquired whether their activity involving the design, 3D printing, assembly, and sale of decorative figures falls under the category of artists. The DGT ruled that, because they manufacture and assemble the objects, they must register under the heading for the manufacture of other goods.
Cuestión planteada Se plantea si dicha actividad se puede clasificar en el grupo 861 del impuesto, "Pintores, Escultores, Ceramistas, Artesanos, Grabadores, Artistas Falleros y artistas similares".
Si el diseño se emplea exclusivamente para la fabricación de los objetos, se considera un aspecto preparatorio y se incluye en el epígrafe 495.9 de la sección primera. No obstante, si el diseño gráfico se realiza de modo independiente a la fabricación, constituye una actividad económica diferenciada. En ese caso, se requeriría un alta adicional en el grupo 399 (profesional) o en el epígrafe 843.9 (empresarial), según la organización de los medios.
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