Skip to content
V2351-21 ·18 August 2021 ·consulta-vinculante Medium impact
Tax

Copyright royalties from the assignment of literary works are classified as employment income

A taxpayer employed by others receives royalties for their books. The Tax Agency has ruled that these earnings constitute employment income rather than income from economic activities, unless the individual organises their own resources.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for authors who are also employees, distinguishing between employment income and business income based on the presence of organisational resources.

Lifecycle

2021-08-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact