Doctrine by topic · DGT Observatory

Derivative Work: 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 9 rulings · 2014–2023

Current position

Services for the creation of literary texts, translation, or the production of derivative works are exempt from IVA (Value Added Tax) provided they involve a personal and original contribution distinct from the pre-existing work. This exemption only applies to natural persons and does not extend to transcription services or translations of merely informative texts such as brochures or manuals. In the latter cases, the operation is taxed at the general rate of 21 percent.

The DGT maintains a consistent position regarding the necessity of a personal and original contribution for the exemption. The evolution shows a tightening in the delimitation of excluded services, specifying that the transcription or translation of functional texts does not qualify as a derivative work. The focus has shifted from an analysis centered on the figure of the translator to a broader one that includes the creation of texts for websites and the management of composite works.

Turning points

22 June 2017 V1617-17

Extends the exemption to the creation of texts for guides, catalogs, or websites, provided they constitute an original work or a distinct personal contribution.
8 November 2023 V2966-23

Clarifies that the translation of brochures, presentations, or manuals does not constitute a personal contribution and, therefore, is taxed at 21%.
26 December 2023 V3295-23

Explicitly establishes that transcription services are not exempt from IVA as they do not constitute the creation of a work.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9

V3335-23 28 Dec 2023

Assignment of rights for a coordinated work is VAT exempt if it constitutes an original creation or personal contribution

SG de Impuestos sobre el Consumo

cesión de derechos de autorexención de servicios profesionalesobra derivadaprestación de serviciosderechos de explotación LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V3295-23 26 Dec 2023

Transcription services from handwritten to digital format are subject to 21% VAT

SG de Impuestos sobre el Consumo

exenciónservicios profesionalesderechos de autortranscripciónobra derivada LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno

Affects CompanyExpat · Non-residentIndividual

V2966-23 8 Nov 2023

Magazine translation services are VAT exempt if they constitute a distinct personal contribution

SG de Impuestos sobre el Consumo

exenciónservicios de traducciónaportación personalobra derivadaderechos de autor LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.uno

Affects CompanyExpat · Non-residentIndividual

V1970-21 23 Jun 2021

Technical review of a textbook may be VAT exempt if it constitutes a personal contribution and is classified as employment income

SG de Impuestos sobre la Renta de las Personas Físicas

cesión de derechos de autorobra derivadarendimientos del trabajoexención de IVAaportación personal LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno

Affects CompanyExpat · Non-residentIndividual

V0376-19 20 Feb 2019

Creation of learning guides by expert teachers may be VAT exempt if they constitute an original work

SG de Impuestos sobre el Consumo

exenciónderechos de autorobra literariaservicios profesionalesautor LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 20.1.26º

Affects CompanyExpat · Non-residentIndividual

V1598-18 8 Jun 2018

Drafting literary texts for a local council is VAT exempt if it is an original work

SG de Impuestos sobre el Consumo

exenciónderechos de autorservicios profesionalesobra originalobra derivada LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 20.1.26º

Affects CompanyExpat · Non-residentIndividual

V1617-17 22 Jun 2017

Literary writing services exempt from VAT if they involve an original work or personal contribution

SG de Impuestos sobre el Consumo

exenciónderechos de autorservicios profesionalesobra literariaobra derivada LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 20.1.26º

Affects CompanyExpat · Non-residentIndividual

V1965-14 18 Jul 2014

VAT exemption for translations of scientific, literary or artistic works carried out by individuals

SG de Impuestos sobre el Consumo

exenciónservicios profesionalesderechos de autorobra derivadaaportación personal LIVA — Ley 37/1992 del IVA art. 20.uno.26ºReal Decreto Legislativo 1/1996

Affects CompanyExpat · Non-residentIndividual

V0887-14 31 Mar 2014

Translation services are VAT exempt if provided by an individual and constitute a personal contribution

SG de Impuestos sobre el Consumo

exenciónservicios profesionalesderechos de autorobra derivadapersona física LIVA — Ley 37/1992 del IVA art. 20.uno.26ºReal Decreto Legislativo 1/1996

Affects CompanyExpat · Non-residentIndividual

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