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An illustrator has enquired whether her services, which involve creating digital files based on client ideas, are subject to or exempt from VAT. The DGT has determined that, as these are personalised services, they do not constitute services provided by electronic means and therefore qualify for the exemption applicable to professional services provided by visual artists.
Cuestión planteada Si los servicios prestados están sujetos y exentos del Impuesto sobre el Valor Añadido.
Las prestaciones de servicios consistentes en el diseño personalizado de un dibujo que se envía por medios electrónicos no se consideran servicios prestados por vía electrónica. Los servicios profesionales de artistas plásticos que tengan por objeto sus creaciones artísticas originales están exentos de IVA. No obstante, si la ilustración se entrega de forma impresa, se consideraría una entrega de bienes sujeta al impuesto sin la exención de servicios profesionales.
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