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V0418-14 17 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Writing a book as an individual is VAT exempt, but lectures on the work are not

A professional inquired whether writing a historical book and delivering lectures on it are exempt from VAT. The DGT ruled that writing is exempt as a literary creation, whereas lectures are subject to the standard VAT rate.

The question raised

Question raised: Exemption of said activity.

The DGT's ruling

The drafting of a text that constitutes a literary creation, carried out by a natural person, is subject to but exempt from VAT. However, the giving of talks about the work is not considered copyright or literary creation, therefore the exemption does not apply and it is taxed at the general rate of 21%. The exemption for professional services of authors is only applicable when provided by natural persons.

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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