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A designer of collectible figures seeks clarification on whether their services are VAT exempt and the tax implications of selling the figures. The DGT rules that their current services are exempt due to their status as a visual artist, whereas the sale of goods is not.
Cuestión planteada Exención de la prestación de servicios realizada por el consultante, conforme al artículo 20.Uno.26º Ley 27/1992.Deducibilidad de las cuotas del Impuesto soportadas en su actividad. Exención en caso de que el consultante decidiera vender directamente reproducciones de sus figuras.
Los servicios profesionales de artistas plásticos que aporten creaciones originales están exentos de IVA según el artículo 20.Uno.26º. Si el consultante vende las figuras, se trata de una entrega de bienes; estas podrán tributar al 10% si son esculturas originales con tirada limitada a ocho ejemplares, o al 21% en otro caso. Al realizar operaciones exentas y sujetas, deberá aplicar la regla de prorrata para la deducción del IVA soportado.
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