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A professional engaged in advertising and plastic arts seeks clarification on applicable VAT rates and treatment in personal income tax. The tax authority confirms that advertising services are subject to 21% VAT, while artworks are taxed at 10% if they are artistic objects, and advertising services are considered income from economic activities subject to retention.
Cuestión planteada 1.) Tipo impositivo del Impuesto sobre el Valor Añadido que debe repercutir por los servicios prestados en cada una de las actividades consultadas.
Los servicios de publicidad y marketing están sujetos al tipo general del 21% de IVA. Las entregas de objetos de arte realizados por sus autores tributan al tipo reducido del 10%. Los servicios profesionales de artistas plásticos sobre creaciones originales pueden estar exentos si consisten en derechos de autor. En IRPF, las actividades son rendimientos de actividades económicas sujetos a retención del 15%, o del 7% si es el inicio de actividad.
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