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A writer-editor has requested a ruling on the taxation of royalties earned from selling books through digital platforms. The Directorate General for Taxes (DGT) has determined that, when editing one's own works, the income is classified as income from economic activities.
This ruling clarifies that self-publishing involves the exercise of an economic activity rather than the mere exploitation of intellectual property rights, affecting how such income is reported and taxed under the IRPF regime.
The tax team reviews your specific situation.
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