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V0839-23 ·11 April 2023 ·consulta-vinculante Medium impact
Tax

Text editors (natural persons) must pay tax under group 869 of the second section of the IAE

A query was raised regarding whether text editing activities should be classified under the new group 869 following the 2023 Budget Law. The DGT has determined that, in the absence of a specific heading, natural persons must use this group.

In 6 key points

How it affects those involved

This ruling clarifies the tax classification for freelance text editors, ensuring they are correctly registered under the appropriate IAE group.

Lifecycle

2023-04-11PublishedPublished 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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