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V2543-18 18 September 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · actividades empresariales

Income from books self-published by the author is classified as business activity income

An author sought guidance on how to tax income from the sale of a book she self-published and edited herself. The DGT ruled that by editing her work directly, the income is reclassified from professional services to business activity income.

The question raised

Taxation of income obtained from the sale of the book.

The DGT's ruling

When authors directly publish their works, their income is included among that corresponding to business activities. By assuming the cost of publication, the activity is classified as economic, and the direct estimation method must be applied to determine the net income.

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