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V0307-22 17 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Writing articles for newspapers or digital magazines may be exempt from VAT

A fashion article writer asks whether her activity is subject to VAT and if any exemptions apply. The DGT determines that her services constitute the provision of services and are exempt if the publications are digital newspapers or magazines.

The question raised

Question raised: Subjectivity of the described activity to Value Added Tax and the periodicity required for the application of the exemption, where applicable.

The DGT's ruling

Article writing services for websites are exempt from VAT when these are considered digital newspapers or magazines. This exemption applies to professional services provided by authors, including those whose consideration consists of royalties. The application of the exemption is independent of the frequency with which the services are provided. If these conditions are not met, the applicable tax rate is 21%.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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