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V2392-17 21 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption applies to literary text creation services involving original works or personal contributions

A journalist enquired whether writing articles for a culinary website was exempt from VAT. The DGT ruled that the exemption applies if the texts constitute original works or involve personal contribution, but not if they are limited to compiling customer opinions.

The question raised

Exemption from Value Added Tax applicable to the transactions.

The DGT's ruling

Services for the creation of literary texts are exempt from VAT provided that they constitute an original work or involve a personal contribution distinct from a pre-existing work. The exemption does not apply if the service consists solely of collecting client opinions, as it fails to meet the requirement of an original work or personal contribution.

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