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V2988-16 27 June 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Original sculptures created by the author may be subject to 10% VAT

An artist has requested clarification on the VAT rate applicable to custom-made wooden sculptures. The DGT has ruled that if the pieces are considered original works of art, the reduced rate of 10% applies.

The question raised

Tax rate applicable to the transaction.

The DGT's ruling

The creation of sculptures by commission is considered a supply of goods. A tax rate of 10% shall apply to the supply of sculptures made by the author when these are considered works of art. In any other case, the general rate of 21% shall apply.

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