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V1617-17 22 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Literary writing services exempt from VAT if they involve an original work or personal contribution

A query was raised regarding whether writing texts for publishing houses and tourism websites is exempt from VAT. The DGT 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 work.

The question raised

Exemption from Value Added Tax applicable to operations

The DGT's ruling

Professional services for the creation of literary texts, including those consisting of copyright, are exempt from VAT. This exemption applies to text creation services for guides, catalogues, or websites, provided they involve the creation of an original work or entail a personal or original contribution distinct from a pre-existing work.

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