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V1474-24 ·18 June 2024 ·consulta-vinculante Medium impact
Tax

Radio panelist collaborations are subject to VAT and do not qualify for the authors' exemption

A sports journalist inquired whether their services as a radio panelist are subject to VAT or if the exemption for press collaborators applies. The DGT has determined that the activity constitutes a taxable supply of services and that the authors' exemption is not applicable to radio broadcasting.

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2024-06-18PublishedPublished 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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