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V3881-16 14 September 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced VAT rate of 10% applies to deliveries of original works of art by their author

An artisan inquires about the VAT rate applicable to original pieces created upon commission. The DGT rules that, as the pieces are original works of art created by the artisan herself, the reduced rate of 10% applies.

The question raised

Type of tax applicable to the deliveries of goods made by the applicant.

The DGT's ruling

Deliveries of works of art made by their authors are taxed at the rate of 10% pursuant to Article 91.one.4 of Law 37/1992. Original sculptures created entirely by the artist are considered works of art. As the applicant is the author of the original pieces, her deliveries of goods are subject to the reduced rate.

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