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A retiree inquires about the taxation of the sale of their books through a digital platform. The Tax Agency determines that the activity is exempt from VAT but must be taxed as income from economic activities for IRPF purposes.
Question posed: Taxation regarding VAT and IRPF on the publication of books.
Services for the creation of literary texts are subject to but exempt from VAT provided they constitute an original work or personal contribution. Upon self-publishing, the income is classified as income from economic activities for IRPF purposes, requiring the author to make installment payments and maintain accounting records. For the income to be considered employment income, the publication would have to be carried out by a third party.
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