Doctrine by topic · DGT Observatory

Self-publishing: evolution of DGT doctrine

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 13 rulings · 2018–2026

Current position

The self-publishing of a work by its creator qualifies the income as income from economic activities in the IRPF (Personal Income Tax). For them to be considered income from employment, the publication must be carried out by a third party through the assignment of exploitation rights. If the author already carries out a professional activity, the assignment of rights is integrated into said economic activity.

The DGT's position remains constant in classifying self-publishing as an economic activity. Throughout the rulings, clarifications have been added regarding the VAT treatment on the delivery of already printed books and the management of the IAE (Economic Activities Tax). The doctrine has not changed in its core regarding the distinction between author and publisher.

Turning points

  1. V2767-19

    Introduces the clarification on the classification in the IAE according to the artist or publishing categories.

  2. V0714-21

    Clarifies that the delivery of already printed books to bookstores is subject to and not exempt from VAT, applying the reduced rate of 4%.

  3. V5371-26

    Establishes that if the author already carries out a professional economic activity, the remuneration for the assignment of rights is considered income from professional activities.

Analysis based on 13 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V5371-26 28 Jul 2026

Self-publishing income classified as economic activity earnings

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasrendimientos del trabajoderechos de explotaciónautopublicaciónpagos fraccionados LIRPF — Ley 35/2006 del IRPF art. 17.2.dLIRPF — Ley 35/2006 del IRPF art. 17.3
Affects CompanyExpat · Non-residentIndividual
V0526-20 4 Mar 2020

Income from self-publishing a book is classified as income from economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasrendimientos del trabajoderechos de explotaciónautopublicaciónpropiedad intelectual LIRPF — Ley 35/2006 del IRPF art. 17.2.dLIRPF — Ley 35/2006 del IRPF art. 17.3
Affects CompanyExpat · Non-residentIndividual
V1528-19 24 Jun 2019

Income from self-publishing books classified as income from economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoactividades económicasderechos de explotaciónautopublicaciónpropiedad intelectual LIRPF — Ley 35/2006 del IRPF art. 17.2.dLIRPF — Ley 35/2006 del IRPF art. 17.3
Affects CompanyExpat · Non-residentIndividual

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