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An individual planning to work as an art restorer has consulted on the VAT treatment of their activities. The DGT has determined that their services are subject to tax but do not qualify for the visual arts exemption or the reduced rate.
Cuestión planteada Consulta la tributación a efectos del Impuesto sobre el Valor Añadido del ejercicio de la citada actividad.
Los servicios de restauración de obras de arte están sujetos al IVA al realizarse por un profesional. No están exentos según el artículo 20.uno.26º de la Ley 37/1992 porque su objeto no es una creación artística original. Asimismo, no se aplica el tipo reducido del 10%, sino el tipo general del 21%.
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