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An artist asks whether the 10% reduced tax rate applies when billing a gallery under consignment. The DGT confirms that deliveries of such artworks are subject to the reduced rate if considered art objects.
Cuestión planteada Si puede aplicar el tipo impositivo reducido del 10 por ciento del Impuesto sobre el Valor Añadido en la factura que emite a la galería.
Las entregas de obras de cerámica escultórica realizadas por el autor tributan al tipo reducido del 10% siempre que sean objetos de arte según el artículo 136 de la Ley del IVA. En el régimen de consignación donde la galería actúa en nombre propio, se producen dos entregas de bienes simultáneas. La base imponible para la artista será el precio de venta al cliente final menos la comisión de la galería. La galería, al actuar como revendedora, aplicará el tipo general del 21% en su propia factura al cliente.
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