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V1165-25 ·1 July 2025 ·consulta-vinculante Low impact
Tax

Royalty income of 6% taxed as income from work (except in economic activities)

An actress asks how to tax under the personal income tax the 6% royalty for rights of fixation, reproduction and distribution according to her collective agreement. The DGT responds that, generally, such income is considered income from work, except when carried out as an economic activity.

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2025-07-01PublishedPublished 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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