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V0493-24 ·4 April 2024 ·consulta-vinculante Medium impact
Tax

Self-publishing of literary works classified as income from economic activities

An author inquired whether royalties from books self-published on a platform should be classified as employment income or intellectual property income. The Directorate General for Taxes (DGT) ruled that self-publishing results in the classification of income from economic activities.

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2024-04-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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