Skip to content
V2543-18 ·18 September 2018 ·consulta-vinculante Medium impact
Tax

Income from books self-published by the author is classified as business activity income

An author sought guidance on how to tax income from the sale of a book she self-published and edited herself. The DGT ruled that by editing her work directly, the income is reclassified from professional services to business activity income.

In 6 key points

How it affects those involved

This ruling changes the tax treatment for self-published authors, shifting their income from professional activities to business activities, which may affect how expenses and tax regimes are applied.

Lifecycle

2018-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact