Skip to content
Back to index
V1471-20 19 May 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Press release drafting services for companies or associations are subject to VAT

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.

The question raised

Application of the exemption provided for in Article 20.One.26 of Law 37/1992 on Value Added Tax.

The DGT's ruling

The exemption under Article 20.One.26 of Law 37/1992 applies only to services provided by natural persons acting as literary, graphic, or photographic contributors to newspapers and magazines. When providing services to entities other than newspaper or magazine publishers, such as companies or associations, the transaction is subject to tax.

Book your free first meeting