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V0721-18 ·16 March 2018 ·consulta-vinculante Medium impact
FISCAL

Photographic reports under copyright assignment are considered professional income and subject to IRPF withholding

A photographer asks whether IRPF withholding applies to reports for companies. The DGT states that, as a professional activity through copyright assignment, withholding applies when the client is a tax liable party.

In 6 key points

How it affects those involved

Photographers receiving fees for commissioned reports must apply IRPF withholding if the client is a tax liable party.

Lifecycle

2018-03-16PublishedPublished 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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