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V2877-23 25 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario o profesional

Ceramic sales are subject to VAT and may be taxed at 10% if classified as works of art

A query was raised regarding the VAT treatment for retired ceramic artisans who sell products and provide training. The DGT clarifies that sales are subject to VAT, whereas training may be exempt subject to certain requirements.

The question raised

Question raised: Taxation of operations carried out by retired artisans for the purposes of Value Added Tax.

The DGT's ruling

The supply of ceramic products is subject to VAT if the artisan acts as an entrepreneur or professional with their own means and the intention to intervene in the market. These sales do not benefit from the exemption for professional services of fine artists, but may be taxed at the reduced rate of 10% if they are considered works of art. Training provided by natural persons may be exempt if the subjects are part of curricula and do not require registration in the IAE for business activities.

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