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V2523-18 18 September 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The self-publishing of a book is classified as income from economic activity and not as income from employment

An author inquires whether the income from the publication of their book (digital or paper) constitutes income from employment or from economic activities. The DGT responds that, by directly editing their work, the income constitutes income from economic activities.

The question raised

Question posed Possible consideration of the income that could be obtained as income from employment: article 17.2.d) of Law 35/2006.

The DGT's ruling

The self-publishing of a book by its creator entails the classification as income from economic activities. For it to be considered income from employment, the publication would have to be carried out by a third party through the assignment of exploitation rights. If the author directly edits their works, their income is understood as business activities.

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