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V0401-19 ·27 February 2019 ·consulta-vinculante Medium impact
Tax

Self-publishing books generates income from economic activities for Personal Income Tax purposes

An author has enquired whether the sale of books in electronic and print formats via a download platform should be taxed as income from economic activities or as employment income. The Directorate General for Taxes (DGT) has determined that, in the case of self-publishing, it constitutes income from economic activities.

In 6 key points

Lifecycle

2019-02-27PublishedPublished 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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