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A teacher inquired whether compensation for the technical review of a book and the assignment of exploitation rights is subject to VAT and Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the service is exempt from VAT if the work constitutes a personal contribution and is classified as employment income for IRPF purposes.
Cuestión planteada Tributación en el IVA y en el IRPF.
La prestación de servicios por la revisión de una obra está exenta de IVA si la labor supone una aportación personal y distinta de la obra preexistente, actuando la persona como autora de una obra derivada. En el IRPF, estos ingresos se consideran rendimientos del trabajo, salvo que la labor se realice en el ámbito de una actividad económica profesional. Al ser la editorial un empresario, existe obligación de expedir factura incluso por operaciones exentas.
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