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A taxpayer intends to incorporate a company to sell their sculptures and paintings. The DGT rules that if the company is not the author of the works, it cannot apply the reduced 10% VAT rate.
Cuestión planteada Tipo impositivo aplicable a las entregas de esculturas y pinturas que efectúe la citada Sociedad Limitada.
Si la sociedad no ostenta la condición de autor de las obras de arte, las entregas tributarán al tipo general del 21%. Para aplicar el tipo reducido del 10% como empresario distinto del revendedor, la obra debe haber sido previamente adquirida o importada soportando el impuesto. En este caso, al ser obras creadas y no adquiridas previamente, no se cumple el requisito para el tipo reducido.
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