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A taxpayer inquired about the taxation of book manufacturing and sales conducted abroad under Personal Income Tax (IRPF) and the applicable IAE classification. The Directorate General for Taxes (DGT) ruled that such activity constitutes an economic activity and that the IAE classification only applies if the activity is carried out within Spanish territory.
Cuestión planteada Tributación en IRPF de los rendimientos percibidos por la referida actividad económica de fabricación y venta de libros, y cuál es el epígrafe de IAE en que debería dar de alta dicha actividad.
La fabricación y venta de libros constituye rendimientos de actividades económicas. Si el consultante edita directamente sus obras, estos rendimientos se consideran actividades empresariales. El método de determinación del rendimiento neto será la estimación directa, ya que la actividad no está incluida en el método de estimación objetiva. El IAE solo es exigible si la actividad se ejerce en territorio nacional.
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