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An inquirer asked whether being registered as a commercial agent allows them to act as an art dealer. The DGT ruled that while they may use that classification if acting as a mediator, if they trade on their own account, they must register under the appropriate trade headings.
Cuestión planteada Desea saber si el alta en el grupo 511 "Agentes comerciales" le habilita para llevar a cabo la actividad de marchante de arte, en el sentido de profesional que representa y promociona la venta de obras de artistas, pudiendo publicar catálogos de sus obras y llevar a cabo acciones para construir relaciones con coleccionistas y museos cuyos intereses coincidan con el trabajo de los artistas representados.
El alta en el grupo 511 de agentes comerciales permite la actividad de mediación mercantil, que consiste en ofrecer artículos de casas representadas sin almacenar, exponer, entregar o cobrar la mercancía. Si la actividad es el comercio por cuenta propia de obras de arte, debe darse de alta en los epígrafes de comercio al por mayor (615.5) o al por menor (659.1). Si además edita catálogos, debe darse de alta en el epígrafe de edición de libros (476.1).
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