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A company representing artists and mediating art sales has requested clarification regarding the place of supply and VAT liability. The DGT clarifies the rules for determining the location of goods deliveries and mediation services, as well as the potential application of the effective use criterion.
Cuestión planteada Lugar de realización del hecho imponible y sujeción al Impuesto sobre el Valor Añadido.
Las entregas de obras de arte se consideran realizadas en España si se ponen a disposición del adquirente en el territorio o si el transporte se inicia en él. Los servicios de mediación realizados en nombre ajeno se consideran prestados en España si el destinatario tiene su sede o establecimiento en el territorio. Para servicios prestados a empresarios fuera de la Unión, puede aplicarse el criterio de uso y explotación efectiva en España si el servicio se utiliza materialmente en el territorio nacional. Las obras de arte que cumplan los requisitos del artículo 136 tributarán al tipo reducido del 10%.
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