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V1654-24 8 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · premios literarios

Social media or websites cannot substitute publication in a high-circulation newspaper

An entity inquired whether it could satisfy the requirement of announcing its literary prizes on its website and social media instead of in a high-circulation newspaper. The DGT ruled that this criterion is not applicable because websites and social media do not constitute a high-circulation newspaper.

The question raised

It is asked whether, for the purposes of maintaining the exemption in future calls, the requirement to publish the announcement of the call in a newspaper of wide national circulation can be replaced and understood to be met through the alternative dissemination of the call for awards via other channels, such as publication on the organization's website and its publication on the organization's social media profiles (Instagram, LinkedIn, Facebook, YouTube Channel, Twitter, etc.), taking into account that, currently, social media and the Internet have become the most common communication channels.

The DGT's ruling

The requirement to announce the call for applications in a newspaper of wide national circulation is understood to be met with insertion in its digital edition. However, this criterion does not extend to publication on the organization's website or on its social media profiles, as these do not constitute publication in a newspaper of wide circulation as required by the regulations.

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