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V0392-18 15 February 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · derechos de autor

Graphic design services for book or music publishers are subject to VAT and not exempt

A graphic design professional seeks clarification on their tax treatment regarding IAE, VAT, and IRPF when assigning copyrights. The DGT has determined that the VAT exemption only applies if collaborating with newspapers or magazines, and that their income is classified as professional activity earnings.

The question raised

Taxation in IAE, VAT, and IRPF.

The DGT's ruling

Regarding VAT, graphic design services are exempt only if provided as a graphic collaborator for newspapers or magazines. If provided to book, music, press, or television publishers, they are subject to the tax. Regarding Personal Income Tax (IRPF), when carried out within the scope of an economic activity, income from the assignment of intellectual property rights is classified as income from professional activities.

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