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Practical tools for informed decision-making.
A teacher inquired whether compensation for the technical review of a book and the assignment of exploitation rights is subject to VAT and Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the service is exempt from VAT if the work constitutes a personal contribution and is classified as employment income for IRPF purposes.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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