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V0308-20 11 February 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

VAT on author talks and workshops depends on whether subject matter is in the school curriculum or if it is storytelling

An illustrator and author seeks advice on the taxation of cultural talks and workshops to be held in libraries. The DGT determines the treatment regarding IAE, VAT, and IRPF based on the nature of the activities.

The question raised

Taxation in IAE, VAT, and IRPF (withholdings).

The DGT's ruling

Regarding the IAE, an additional registration in heading 966.9 must be made for cultural services. Regarding VAT, talks or workshops are taxed at 21% unless the subject matter is included in study plans (exempt) or they are storytelling sessions for minors under 25 years of age within social assistance programs (10%). Regarding IRPF, the income is considered income from professional activities with a 15% withholding tax, as it is linked to their previous economic activity.

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