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An artisan seeks clarification on the relevant IAE heading and the VAT rate applicable to her original works. The DGT indicates that the heading depends on whether production is manual and artistic or industrial mass production. Furthermore, the VAT rate will be 21% unless the pieces meet the requirements to be classified as objects of art, in which case a 10% rate applies.
Cuestión planteada - Epígrafe aplicable a efectos del Impuesto sobre Actividades Económicas.
Para el IAE, si la persona física elabora personalmente sus obras de forma manual, con diseños originales y sin grandes producciones en serie, la actividad es profesional (grupo 861). Si realiza producciones en serie o emplea obreros, la actividad es empresarial (sección primera). En cuanto al IVA, las entregas tributan al 21%, pero si las obras cumplen los requisitos de objeto de arte del artículo 136.Uno.2º de la Ley 37/1992, el tipo será del 10%.
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