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V2988-20 5 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · derechos de autor

Content creation for cybersecurity courses may be VAT exempt if classified as scientific, literary, or artistic works

A civil servant has requested a ruling regarding VAT and Personal Income Tax (IRPF) treatment for developing cybersecurity course content and selling its rights. The Directorate-General for Taxes (DGT) indicates that VAT exemption depends on whether the work qualifies as scientific, literary, or artistic. Regarding income tax, the earnings will be treated as employment income unless a professional activity is being carried out.

The question raised

Taxation under VAT and Personal Income Tax.

The DGT's ruling

Regarding VAT, the supply shall be exempt if the creation of content constitutes a scientific, literary, or artistic work. If it does not fall within this concept, it shall be subject to the general rate of 21%. Regarding Personal Income Tax (IRPF), the consideration for the assignment of intellectual property rights is considered income from employment, unless the author carries out a prior professional activity.

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