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V1617-17 ·22 June 2017 ·consulta-vinculante Medium impact
Tax

Literary writing services exempt from VAT if they involve an original work or personal contribution

A query was raised regarding whether writing texts for publishing houses and tourism websites is exempt from VAT. The DGT ruled that these professional services are exempt provided they involve the creation of an original work or a personal contribution that is distinct from a pre-existing work.

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2017-06-22PublishedPublished 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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