{"id":165,"date":"2014-03-07T11:34:17","date_gmt":"2014-03-07T10:34:17","guid":{"rendered":"https:\/\/diligens.es\/?p=165"},"modified":"2014-03-07T11:34:17","modified_gmt":"2014-03-07T10:34:17","slug":"reduccion-del-tipo-de-iva-en-las-entregas-de-objetos-de-arte","status":"publish","type":"post","link":"https:\/\/diligens.es\/en\/reduccion-del-tipo-de-iva-en-las-entregas-de-objetos-de-arte\/","title":{"rendered":"Reducci\u00f3n del tipo de IVA en las entregas de objetos de arte"},"content":{"rendered":"<p style=\"text-align: justify;\">La introducci\u00f3n, con efectos desde el 26 de enero de 2014, del art\u00edculo noveno del Real Decreto-ley 1\/2014 a\u00f1ade los n\u00fameros 4 y 5 al apartado Uno del art\u00edculo 91 de la Ley del IVA con el objeto de\u00a0reducir del 21 al 10 por ciento\u00a0la tributaci\u00f3n de las\u00a0importaciones de objetos de arte, antig\u00fcedades y objetos de colecci\u00f3n, as\u00ed como de las\u00a0entregas y adquisiciones intracomunitarias de objetos de arte, cuando dicha entrega sea efectuada por sus autores o derechohabientes y empresarios no revendedores con derecho a deducci\u00f3n \u00edntegra del impuesto soportado.<\/p>\n<p style=\"text-align: justify;\">Como consecuencia de esta reducci\u00f3n de tipos, el art\u00edculo noveno de dicho Real Decreto-ley modifica asimismo el art\u00edculo 135.Uno.3\u00ba de la Ley 37\/1992 para incluir en el R\u00e9gimen especial de los bienes usados, objetos de arte, antig\u00fcedades y objetos de colecci\u00f3n, las entregas de objetos de arte adquiridas a empresarios o profesionales en operaciones que hayan tributado al tipo reducido.<\/p>\n<p style=\"text-align: justify;\">Haga clic\u00a0<a href=\"https:\/\/diligens.es\/en\/iva\/\">aqu\u00ed<\/a>\u00a0si quiere m\u00e1s informaci\u00f3n sobre nuestros servicios de IVA o puede contactar en\u00a0<a href=\"\/en\/info@diligens.es\/\">info@diligens.es<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>La introducci\u00f3n, con efectos desde el 26 de enero de 2014, del art\u00edculo noveno del Real Decreto-ley 1\/2014 a\u00f1ade los n\u00fameros 4 y 5 al apartado Uno del art\u00edculo 91 de la Ley del IVA con el objeto de\u00a0reducir del 21 al 10 por ciento\u00a0la tributaci\u00f3n de las\u00a0importaciones de objetos de arte, antig\u00fcedades y objetos [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4863,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-165","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-tributarias"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - 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