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V1528-19 24 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income from self-publishing books classified as income from economic activities

A civil servant enquired whether income from publishing their own books in electronic or print format constitutes employment income. The DGT ruled that, due to the nature of self-publishing, such income qualifies as income from economic activities.

The question raised

Taxation under Personal Income Tax (IRPF).

The DGT's ruling

The self-publication of a work by its creator entails that the income from its sale constitutes income from economic activities. For it to be considered income from employment, the publication must be carried out by a third party to whom the exploitation rights are assigned. If the author directly edits their works, their income is understood as business activities.

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