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V1538-21 ·24 May 2021 ·consulta-vinculante Medium impact
Tax

Author services are VAT exempt and do not allow for the deduction of input VAT

A writer selling books via a US-based platform has enquired about VAT liability and the deductibility of expenses. The Tax Agency has determined that her services are exempt from VAT and that she cannot deduct input tax, and further noted that she must make instalment payments for Personal Income Tax (IRPF).

In 6 key points

How it affects those involved

This ruling clarifies the VAT status of copyright services, confirming their exemption and the subsequent inability to recover input VAT, while highlighting the obligation for periodic income tax instalments.

Lifecycle

2021-05-24PublishedPublished 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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