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V1845-21 ·14 June 2021 ·consulta-vinculante Medium impact
Tax

Illustrator and painter activities are subject to IAE, VAT, and IRPF even if they are occasional

An illustrator and painter inquires about the taxation of book publication and the sale of paintings at an exhibition. The DGT determines that both activities are subject to IAE, VAT (with exemptions for copyrights) and IRPF.

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2021-06-14PublishedPublished 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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