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V1158-24 23 May 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derechos de autor

Literary text creation services are taxable but exempt from VAT if there is an original contribution

An employee seeks clarification on whether they must issue an invoice for a one-off writing assignment. The DGT indicates that if the individual acts as a professional intending to participate in the market, the activity is subject to VAT but exempt, as it constitutes literary text creation services involving a personal contribution.

The question raised

Question posed: The procedure for issuing the invoice for said one-off assignment.

The DGT's ruling

Professional services for the creation of literary texts, including those consisting of copyrights, are subject to but exempt from VAT provided they involve the creation of an original work or a personal contribution distinct from a pre-existing work. If the recipient is an entrepreneur or professional, the inquirer shall be obliged to issue an invoice even if the service is exempt.

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