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V2915-14 ·30 October 2014 ·consulta-vinculante Medium impact
Tax

Remuneration for the transfer of copyright may be classified as employment income or professional activity income

A query was raised regarding the classification of income received by an author when transferring the exploitation rights of her works. The DGT explains that such income may be treated as employment income or income from professional activities, depending on the nature of the activity.

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2014-10-30PublishedPublished 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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