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V2749-23 9 October 2023 · SG de Tributos Locales Criterion in force
OTRO · mediación mercantil

Registration as a commercial agent does not permit trading artwork on one's own account

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.

The question raised

The taxpayer wishes to know whether registration in group 511 "Commercial agents" enables them to carry out the activity of an art dealer, in the sense of a professional who represents and promotes the sale of works by artists, being able to publish catalogs of their works and carry out actions to build relationships with collectors and museums whose interests coincide with the work of the represented artists.

The DGT's ruling

Registration in group 511 for commercial agents permits the activity of commercial mediation, which consists of offering items from represented companies without storing, displaying, delivering, or collecting payment for the goods. If the activity is the trade of works of art on one's own account, registration must be made under the headings for wholesale trade (615.5) or retail trade (659.1). If, in addition, catalogs are published, registration must be made under the heading for book publishing (476.1).

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