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A writer-editor has requested a ruling on the taxation of royalties earned from selling books through digital platforms. The Directorate General for Taxes (DGT) has determined that, when editing one's own works, the income is classified as income from economic activities.
Cuestión planteada En relación con lo arriba indicado se pregunta sobre la tributación en IAE, IVA e IRPF.
En el IRPF, la autopublicación de libros comporta que los ingresos tengan la calificación de rendimientos de actividades económicas. En el IVA, la cesión de derechos de explotación a plataformas con sede fuera de España no está sujeta al impuesto si no se aplica la regla de uso y explotación efectiva. Para el IAE, el consultante debe darse de alta en el grupo 861 (artistas similares) y, si edita su propia obra, también en el epígrafe 476.1.
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