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A painter has enquired about the VAT liability and applicable rate for the delivery of paintings and murals to private individuals in Spain or abroad. The DGT has determined that these deliveries constitute supplies of goods subject to VAT, and that the reduced rate of 10% applies if they qualify as works of art.
Question raised: Liability for Value Added Tax on said supplies and the applicable tax rate.
The creation of paintings on any support is considered a supply of goods and not an exempt professional service. The supply of paintings made by the artist is taxed at the reduced rate of 10% provided they are works of art according to the VAT Law. If the recipient is a private individual in another Member State, the supply is taxable and not exempt. In sales outside the Community, the transaction shall be taxable but exempt if the export requirements are met.
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