Skip to content
Back to index
V1677-19 8 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Self-publishing a book is classified as income from economic activities for Personal Income Tax purposes

An individual inquired about the tax treatment of income derived from the independent publication of a book in digital format. The Directorate General for Taxes (DGT) ruled that, by editing the work directly, the income is classified as income from economic activities.

The question raised

Taxation under Personal Income Tax (IRPF).

The DGT's ruling

The self-publishing of a book, whether in electronic or paper format, generates income from economic activities. For the income 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.

Book your free first meeting