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V1832-25 ·13 October 2025 ·consulta-vinculante Medium impact
Tax

Services of biblioteconomics provided by a natural person are liable to VAT

A librarian enquires about taxation under IAE, VAT and IRPF for carrying out research and archival work for a local council. The DGT determines that such services are subject to 21% VAT and do not benefit from exemption as they are provided by a natural person.

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Lifecycle

2025-10-13PublishedPublished 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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