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MEDIUM
FISCAL

Royalties from design rights transfers may be considered income from work

V0698-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0698-25
Published
15 Apr 2025

Summary

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.

In 6 key points

Lifecycle

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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