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A foundation has enquired whether the sale of a painting classified as a cultural interest asset is subject to VAT, following its previous assignment for consideration in two exhibitions. The DGT ruled that if the consideration received was merely symbolic or disproportionately lower than the market value, the activity is not considered business-related, and the transfer will not be subject to tax.
Cuestión planteada La Fundación consultante va a transmitir la pintura objeto de consulta y desea conocer la sujeción al Impuesto sobre el Valor Añadido de dicha transmisión.
Si la cesión de la obra se realiza de forma ocasional y por una cantidad simbólica o desproporcionadamente inferior al valor de mercado, se entiende que es una operación sin contraprestación a efectos del impuesto. En ese caso, la fundación no tiene la condición de empresario en relación con dicha obra y esta no se encuentra afecta a su patrimonio empresarial. Por tanto, la transmisión de la pintura no estará sujeta al IVA. Si la contraprestación no fuera simbólica, la transmisión estaría sujeta al tipo general del 21 por ciento.
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