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A professional photographer inquired whether her services provided to a digital media outlet were exempt from VAT. The DGT ruled that such activity is exempt under current regulations.
Cuestión planteada Exención de los servicios prestados.
Los servicios profesionales prestados por fotógrafos a periódicos o revistas digitales están sujetos pero exentos del Impuesto sobre el Valor Añadido. Esta exención se aplica conforme al artículo 20.Uno.26º de la Ley 37/1992 para colaboradores gráficos y fotográficos.
What is published here, applied to a company or a specific case. The first meeting is free.
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