Having said that, in the present case, the conditions do not seem to be metrequests for the application of the reduced VAT rate: from the applicant’s declarations in fact it emerges that the works are not entirely executed by the same but are made in whole or in part through the use of mechanical procedures, such as 3D printers, FDM 3D modeling software as well as with intervention in some cases, of other subjects who use the same technology.
The manual intervention of the Taxpayer is residual and limited in substance to the final painting and, in some cases, to the smoothing and cleaning of any ” slag “of printing.
In addition, Istante also states that at times he makes multiple pieces of the same “creation “(50 or 200 pieces per color) and this contrasts with the expected” limited edition “from the Table, attached to the decree-law of 23 February 1995, n. 41, which only in the case ofsculptures fusions admits a number of sculptures limited to a maximum of eight specimens.
It is therefore considered that the transfers of the items produced by the Taxpayer are subject to the standard VAT rate and not to that of 10 percent as they are not attributable to any of the artifacts defined as “Art Objects”, in the Table, attached todln41 of 1995. / 1995
Source: gov.it
