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A taxpayer inquired whether copywriting for blogs and social media is exempt from VAT. The DGT ruled that this activity does not meet the requirements for the literary collaborator exemption.
Question raised: Applicable exemption.
The VAT exemption for literary collaborators applies to services provided to newspapers and magazines, whether in written or digital media. Collaboration services provided to other media, such as blogs or social networks (Twitter and Facebook), are subject to and not exempt from this tax.
What is published here, applied to a company or a specific case. The first meeting is free.
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