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A production company sought clarification on the applicable IRPF withholding rate for a contract involving the design, animation, and assignment of rights for a graphic pack. The DGT has determined that, as this constitutes professional designer activity, the withholding rate for income from economic activities applies.
This ruling clarifies the tax treatment for creative services involving both design and rights assignment, ensuring correct withholding rates are applied to professional activities.
The tax team reviews your specific situation.
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