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V2950-19 23 October 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Artistic stained glass subject to 21% VAT as it is not classified as an object of art

A professional creating artistic stained glass has sought clarification on the applicable VAT rate for their sales. The DGT has ruled that, as these items do not fall within the legal definition of objects of art, the standard rate applies.

The question raised

Applicable tax rate for Value Added Tax purposes.

The DGT's ruling

Artistic stained glass windows, classified under code NC 7016, do not meet the definition of works of art under Law 37/1992. Therefore, deliveries made by their author do not benefit from the reduced rate of 10% and must be taxed at the general rate of 21%.

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