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V2517-22 ·7 December 2022 ·consulta-vinculante Medium impact
Tax

Self-publishing authors must be taxed as business activities for Income Tax and apply 4% VAT

An author inquired about the appropriate IAE headings for selling books online, as well as the applicable VAT and Income Tax treatment. The DGT ruled that the author must register as both an artist and a publisher, applying the reduced VAT rate and classifying their income as business activity for Income Tax purposes.

In 6 key points

How it affects those involved

This ruling clarifies the tax obligations for self-publishing authors, requiring them to register for business activities rather than professional activities, which affects how income is reported and how VAT is applied.

Lifecycle

2022-12-07PublishedPublished 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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