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V1014-22 ·5 May 2022 ·consulta-vinculante Medium impact
Tax

Literary creation services are subject to but exempt from VAT and treated as employment income for Income Tax purposes

A pensioner has enquired about the taxation of royalties from the publication of a novel. The Directorate General for Tax (DGT) has determined that while the activity is subject to the Economic Activities Tax (IAE), it is exempt for individuals; furthermore, creation services are exempt from VAT and the resulting income is classified as employment income for Income Tax (IRPF) purposes.

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2022-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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