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V1283-19 ·6 June 2019 ·consulta-vinculante Medium impact
Tax

Copyright royalty payments classified as employment income if no organisation of means is present

A query was raised regarding whether payments to artists for the creation of animation works and the assignment of their rights should be classified as employment income or income from economic activities. The DGT ruled that it shall be considered employment income provided there is no organisation of production means or human resources for economic activity purposes.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between employment income and business income for creators, specifically penalising the classification of business activity if the artist does not manage their own production resources or staff.

Lifecycle

2019-06-06PublishedPublished 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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