Authors of original tourist guides will be exempt from VAT

The nature of a writer's creative work determines the tax treatment of their services. Not all professional writing services receive the same treatment from the Tax Administration, especially when it comes to the production of specific content such as tourist guides.

What the DGT has ruled

The Dirección General de Tributos (DGT) has clarified that professional services aimed at the creation of literary texts are considered exempt from Value Added Tax (IVA), provided an essential condition is met: the work must be original or involve a personal contribution from the author. This implies that the work cannot be limited to the mere reproduction or compilation of a pre-existing work, but there must be a unique creative process.

This criterion is based on current regulations regarding Value Added Tax (IVA) and the Recast Text of the Intellectual Property Law. In this sense, the exemption protects intellectual creation activity when it manifests autonomously.

What it means for you

If you carry out your professional activity as a writer creating original works, your services will not be subject to IVA. This has direct implications for your tax management:

• VAT exemption: You will not have to charge this tax on your fees for the creation of the work.
• Reporting obligations: If your only income comes from these exempt operations, you will not be obliged to submit periodic VAT returns.
• Invoicing: Although you do not have to declare the tax, you maintain the obligation to issue an invoice if the recipient of your service is an entrepreneur or a professional, or if they request it to exercise their tax rights.

What you should do

To ensure that your activity falls under this exemption, it is fundamental that the nature of your work is that of an author. The distinction between a mere compilation of data and a work with a personal contribution is the key point that the Administration will assess. It is necessary to document the originality of the works created to justify the exempt treatment in the event of an inspection.