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A professional enquired whether drafting press releases for companies and associations was exempt from VAT. The DGT has ruled that these services do not meet the requirements for the exemption applicable to press collaborators.
Cuestión planteada Aplicación de la exención prevista en el artículo 20.Uno.26º de la Ley 37/1992 del Impuesto sobre el Valor Añadido.
La exención del artículo 20.Uno.26º de la Ley 37/1992 se aplica solo a servicios prestados por personas físicas que actúan como colaboradores literarios, gráficos o fotográficos de periódicos y revistas. Al prestar servicios a entidades distintas de editores de periódicos o revistas, como empresas o asociaciones, la operación está sujeta al impuesto.
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