Skip to content
Back to index
V0714-21 26 March 2021 · SG de Tributos Criterion in force
IRPF · rendimientos de actividades económicas

Self-publishing earns income classified as economic activities with mixed VAT treatment

An author seeks tax implications of self-publishing and distributing novels. The DGT determines that these incomes are economic activity earnings for IRPF purposes and that physical book sales are subject to VAT.

The question raised

Cuestión planteada

Email
Contact