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An author inquires about the taxation of the sale of their book (digital and paper) through a platform. The Tax Agency determines that the activity is business-related, exempt from VAT in the creation of texts, and the income is taxed as income from economic activities for Personal Income Tax purposes.
Question posed: Taxation under the IAE, VAT, and Personal Income Tax regarding the publication of the book through the aforementioned platform.
Under the Economic Activities Index (IAE), the author must register as both a writer and a publisher. Regarding VAT, the creation of original literary texts is subject to but exempt from VAT, with an obligation to issue invoices if the recipient is a business owner. For Personal Income Tax (IRPF), the self-publishing of the work is classified as income from economic activities, requiring the payment of installment payments.
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