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V0119-21 28 January 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · premios literarios

Publishing award announcements in a national newspaper's digital edition meets exemption requirements

A foundation inquired whether publishing an announcement of its awards in the digital version of a high-circulation national newspaper is sufficient to maintain Personal Income Tax (IRPF) exemption. The Directorate General of Taxes (DGT) confirmed that it is, as the regulations do not distinguish between print and digital media.

The question raised

It is asked whether, for the purposes of maintaining the exemption in future calls for applications, the publication of its announcement in a newspaper of wide national circulation may be understood to be fulfilled by its insertion in the digital version of said newspaper.

The DGT's ruling

The requirement that the announcement of the call for applications be made public in a newspaper of wide national circulation is understood to be fulfilled by its insertion in the digital edition of the same. The regulations do not distinguish between the digital edition, the printed edition, or both. The concept of wide circulation is understood as dissemination to ensure broad public knowledge of the call for applications.

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