Skip to content
Back to index
V2767-19 9 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Censal and operations declaration required for professional or commercial author activity

An author of literary works enquires about tax obligations when selling e-books via an e-commerce platform. The DGT states that if the activity is classified as professional or commercial, the author must comply with census obligations and declarations of operations with third parties.

The question raised

Taxation of the consulted activity. Compliance with formal obligations. Registration in the census and in the Economic Activities Tax. VAT return. Personal Income Tax.

The DGT's ruling

The self-publication of a book by its creator generates income from economic activities for Personal Income Tax purposes. Services for the creation of literary texts are subject to but exempt from VAT, provided they constitute an original work or personal contribution. In the Economic Activities Tax, although the author may be exempt from paying the tax, the activity is classified according to artist or publishing categories. If the author only performs VAT-exempt operations, they are not obliged to submit tax returns for said tax.

Book your free first meeting