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V5280-16 13 December 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario o profesional

Radio and television collaborations post-retirement subject to VAT if carried out as a professional activity

A journalist working both as an employee and an independent collaborator asks whether their media services will remain subject to VAT after retirement. The DGT rules that if they maintain their status as a businessperson or professional, the activity remains subject to the tax.

The question raised

Liability to Value Added Tax regarding collaborations in radio and television that will continue to be performed after retirement.

The DGT's ruling

The provision of services carried out by entrepreneurs or professionals for consideration is subject to VAT. The consultant shall have the status of entrepreneur or professional if they organize personal and material means on their own account to develop the activity, assuming the risk and venture. This liability is maintained regardless of whether they have reached retirement age.

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