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V2911-19 22 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · actividad empresarial

Photography services for newspapers and magazines are VAT exempt, while other services are taxable

A photographer seeks clarification regarding IAE, VAT, and IRPF taxation for services provided to individuals, companies, and media outlets. The DGT determines that the activity constitutes a business activity for IAE purposes, that press reports are exempt from VAT, and that income is classified as professional earnings for IRPF purposes.

The question raised

Taxation in IAE, VAT, and IRPF.

The DGT's ruling

For the IAE, photographic activity is classified as business activity (heading 973.1) and not professional. For VAT, services provided by graphic or photographic contributors to newspapers and magazines are exempt, but services provided to other clients are subject to the general rate. For IRPF, income is considered professional activity income and is subject to withholding.

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