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V0038-21 ·15 January 2021 ·consulta-vinculante Medium impact
Tax

The sale of one's own books by an author is exempt from VAT but taxed as an economic activity for IRPF purposes

A retiree inquires about the taxation of the sale of their books through a digital platform. The Tax Agency determines that the activity is exempt from VAT but must be taxed as income from economic activities for IRPF purposes.

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2021-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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