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An author has requested clarification on how income from the sale of a book they published themselves, in both electronic and print formats, is taxed. The Directorate General for Taxes (DGT) has determined that, as this constitutes self-publishing, the income is classified as income from economic activities.
Cuestión planteada Tributación en el IRPF.
La autopublicación de una obra por su creador conlleva que los rendimientos obtenidos por su venta sean rendimientos de actividades económicas. Para que fueran rendimientos del trabajo, la publicación debería realizarse por un tercero mediante la cesión de derechos de explotación. Si el autor edita directamente sus obras, estos rendimientos se comprenden como actividades empresariales.
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