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V0698-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

Royalties from design rights transfers may be considered income from work

A person seeking to assign design rights for a t-shirt website asks how to tax them. The DGT states that if only the rights are assigned, these constitute income from work and not economic activities.

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2025-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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