Doctrine by topic · DGT Observatory

Plastic Artist: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 19 rulings · 2015–2026

Current position

The professional services of plastic artists aimed at the creation of original works are exempt from IVA (Value Added Tax). The deliveries of goods derived from these creations are taxed at the reduced rate of 10% if they meet the definition of works of art under article 136.Uno.2º of Law 37/1992. If they do not meet said requirements, the general rate of 21% applies. Restoration activities do not benefit from the exemption as they do not consist of an original artistic creation.

The DGT's position remains constant regarding the distinction between exempt services and taxable deliveries of goods. It has been specified that the exemption is limited to original creation, excluding restoration (V1032-21), and clarifying that the medium or means of delivery (electronic) does not alter the nature of the operation (V0025-21).

Turning points

  1. V1032-21

    Clarifies that the restoration of works is not exempt because its object is not an original artistic creation.

  2. V0025-21

    Establishes that the sending of illustrations by electronic means does not convert the activity into a service provided by electronic means.

Analysis based on 19 of 19 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

19
V1032-21 21 Apr 2021

Art restoration services subject to standard 21% VAT rate

SG de Impuestos sobre el Consumo
exencióntipo impositivoprestación de serviciosartista plásticorestauración de obras de arte LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno-a
Affects CompanyExpat · Non-residentIndividual
V0516-19 12 Mar 2019

Original illustration and graphic design services exempt from VAT

SG de Impuestos sobre el Consumo
exenciónregla de prorrataartista plásticoderechos de autordeclaración de operaciones LIVA — Ley 37/1992 del IVA art. 5.cuatroLIVA — Ley 37/1992 del IVA art. 20.Uno.26º
Affects CompanyExpat · Non-residentIndividual
V0716-16 23 Feb 2016

Custom design services by a sculptor may be exempt from VAT

SG de Impuestos sobre el Consumo
prestación de serviciosservicios prestados por vía electrónicaexenciónderechos de autorartista plástico LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 11.Dos.1º
Affects CompanyExpat · Non-residentIndividual

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