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A company sought clarification on whether miniature painting services could qualify for the VAT exemption applicable to professional services provided by visual artists. The Directorate General for Taxes (DGT) has ruled that these operations are not exempt and must be taxed at the standard rate.
Cuestión planteada Aplicación de la exención contenida en el artículo 20, apartado uno, número 26º de la Ley 37/1992, a los servicios de pintado de las miniaturas.
La exención para artistas plásticos se aplica a servicios profesionales cuyo objeto sean sus creaciones artísticas originales prestadas a terceros. El pintado por encargo de figuras de miniatura que son propiedad de terceros no constituye una creación artística original bajo este precepto. Por tanto, estas operaciones están sujetas al IVA al tipo impositivo general del 21 por ciento.
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