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V0223-20 3 February 2020 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Online sale of music by the author classified as artistic activity under IAE

A musical author residing in Spain requested guidance on how to classify the online sale of their works via foreign portals. The DGT has determined that the activity is artistic and falls under group 039 of the IAE Tariffs.

The question raised

Classification of the activity in the Schedules of the Tax on Economic Activities.

The DGT's ruling

The classification of economic activities in the Tax Schedules is carried out according to their material nature. The online sale of music carried out by its own author is classified under group 039 of the third section of the Schedules, corresponding to other activities related to music, n.e.c. However, the taxpayer is exempt from the tax pursuant to article 82.1.c) of the TRLRHL.

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