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V1381-21 13 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · derechos de autor

Services for creating literary works for foreign publishers are subject to VAT but exempt

A writer resident in Spain has enquired about the taxation of a literary work commissioned by a US publisher. The DGT has determined that the activity constitutes income from employment, which is exempt from VAT and does not require registration in the IAE provided there is no organisation of production means.

The question raised

Question raised: Taxation in IAE, VAT and IRPF

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