Doctrine by topic · DGT Observatory

Exemption of Professional Services: DGT doctrinal evolution

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 11 rulings · 2014–2024

Current position

Professional services for the creation of original works or those involving a personal contribution distinct from a pre-existing work are exempt from IVA (Value Added Tax). This exemption applies to the creation of literary texts, derivative works, or services provided by visual artists. The exemption does not extend to heirs in the assignment of rights, except in cases of mere contractual subrogation. The delivery of already printed works or physical content is considered a delivery of goods and not professional services.

The DGT's position remains constant regarding the distinction between the creation of a work and the management of rights or the delivery of media. It has maintained the refusal to extend the exemption to heirs, except in cases of subrogation. Recent rulings specify that the exemption requires a personal or original contribution, even in derivative or composite works.

Turning points

  1. V3335-23

    Extends the exemption to the creation of derivative or composite works, provided there is a personal contribution distinct from the pre-existing work.

Analysis based on 10 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11
V2584-24 12 Dec 2024

Custom digital illustration services are subject to but exempt from VAT

SG de Impuestos sobre el Consumo
servicios prestados por vía electrónicaexención de servicios profesionalesartistas plásticosderechos de autorentrega de bienes LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V2160-22 14 Oct 2022

VAT rate depends on whether digital content is classified as a book

SG de Impuestos sobre el Consumo
servicios prestados por vía electrónicatipo reducidolibro electrónicoderechos de autorsuministro de contenidos LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno-a
Affects CompanyExpat · Non-residentIndividual
V2591-15 8 Sept 2015

Translation services by individuals exempt from VAT and subject to IRNR retention

SG de Impuestos sobre la Renta de las Personas Físicas
inversión del sujeto pasivoexención de servicios profesionalespropiedad intelectualdeclaración recapitulativaretención de no residentes LIVA — Ley 37/1992 del IVA art. 20.1.26LIVA — Ley 37/1992 del IVA art. 69
Affects CompanyExpat · Non-residentIndividual

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