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V1598-18 8 June 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Drafting literary texts for a local council is VAT exempt if it is an original work

An individual has enquired whether drafting content for a local council's website is exempt from VAT. The DGT has ruled that these professional services are exempt provided they involve the creation of an original work or a personal contribution that is distinct from a pre-existing one.

The question raised

Exemption from Value Added Tax applicable to the described operations.

The DGT's ruling

Professional services for the creation of literary texts, including those for which consideration is provided in the form of royalties, are exempt from VAT. This applies to the drafting of documentation for a City Council website provided that it involves the creation of an original work or entails a personal or original contribution distinct from a pre-existing work.

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