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MEDIUM
FISCAL

No reduction of 30% for irregular income from film adaptation rights

V1176-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1176-25
Published
1 Jul 2025

Summary

An author asks whether income from adapting their novel into a film can be considered irregular income to apply a 30% reduction. The DGT responds that it does not apply as the conditions for irregularity and a generation period exceeding two years are not met.

In 6 key points

Lifecycle

2025-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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