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V1890-23 29 June 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Services provided by a journalistic contributor to a digital radio station are subject to VAT

A journalistic contributor enquired whether their services in writing articles for a radio station (a non-profit association) were exempt from VAT. The DGT has ruled that the exemption does not apply because the entity is not a publisher of newspapers or magazines.

The question raised

Application of the exemption provided for in Article 20.One.26 of Law 37/1992 on Value Added Tax.

The DGT's ruling

The exemption under Article 20.One.26 of Law 37/1992 is limited to the professional activities of individual authors and its objective is to promote cultural creation. This exemption is only applicable when services are provided to publishers of newspapers and magazines. As the radio broadcaster is a distinct entity from the publishers of newspapers or magazines, the services provided are subject to VAT and not exempt.

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