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An artist enquired whether their illustration services were exempt from VAT and which rate applied to the sale of their works. The DGT has determined that the work of a draughtsman is exempt and that the sale of their original paintings and sculptures is subject to the reduced rate.
Cuestión planteada 1. Aplicación de la exención contenida en el artículo 20, apartado uno, número 26º de la Ley del Impuesto sobre el Valor Añadido en su labor de ilustrador. 2. Tipo impositivo aplicable a la venta de obras de arte a colecciones privadas o instituciones.
Las prestaciones de servicios de dibujantes que consistan en la elaboración de ilustraciones están exentas de IVA al considerarse servicios profesionales de autores. Sin embargo, la venta de cuadros y esculturas realizados por el artista no es una prestación de servicios sino una entrega de bienes, por lo que no aplica la exención. Dichas entregas de objetos de arte por sus autores están sujetas al tipo impositivo reducido del 10%.
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