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V2263-25 25 November 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced VAT rate applies to unique ceramic pieces signed by artist

A physical person manufacturing unique sculptures and series asks which VAT rate to apply. The tax authority states that original artworks and uniquely signed ceramic pieces are subject to the reduced rate of 10%, while series production is subject to the general rate of 21%.

The question raised

Whether the reduced rate of Value Added Tax provided for in Article 91.One.4 of Law 37/1992 shall apply to the sales of unique pieces made by the applicant himself. Whether the general rate of Tax shall apply to the sale of mass-produced products.

The DGT's ruling

Deliveries of works of art made by their authors are subject to the reduced rate of 10% pursuant to Article 91.One.4 of Law 37/1992. Works of art are considered to be unique ceramic pieces made entirely and signed by the artist, as well as original sculptures. The transfers of mass-produced items are subject to the general rate of 21%.

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