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V1605-19 ·27 June 2019 ·consulta-vinculante Medium impact
Tax

Remuneration for assignment of a screenwriter's copyright is classified as professional activity income

A comic book screenwriter has requested clarification on how to classify income derived from the assignment of copyright for their scripts. The Directorate General for Taxes (DGT) has determined that, as they are carrying out a professional economic activity, this income constitutes income from professional activities.

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2019-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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