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V1158-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Literary text creation services are taxable but exempt from VAT if there is an original contribution

An employee seeks clarification on whether they must issue an invoice for a one-off writing assignment. The DGT indicates that if the individual acts as a professional intending to participate in the market, the activity is subject to VAT but exempt, as it constitutes literary text creation services involving a personal contribution.

In 6 key points

How it affects those involved

This ruling clarifies the VAT status for freelance writers, distinguishing between occasional tasks and professional activities that qualify for the exemption based on originality.

Lifecycle

2024-05-23PublishedPublished 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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