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V0372-23 ·21 February 2023 ·consulta-vinculante Medium impact
Tax

30% reduction on non-exempt literary prizes depends on rights transfer or non-commercial publication

A taxpayer queried the taxation of three non-exempt literary prizes and whether the reduction for irregular income could be applied. The DGT clarified that the 30% reduction only applies if the prize does not involve a transfer of rights, or if such transfer is limited to non-profit, non-commercial disclosure.

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2023-02-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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