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V0134-22 25 January 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · derechos de explotación

Copyright income may be classified as employment income or business income

A designer asks how to classify income from the assignment of exploitation rights for her designs. The DGT explains that these may be treated as employment income or business income, depending on the organisation of the means of production.

The question raised

Classification of the income obtained for Personal Income Tax purposes.

The DGT's ruling

Income from the assignment of exploitation rights of works may be classified as employment income pursuant to Article 17.2.d of the Personal Income Tax Law. However, if the author organizes, on their own account, means of production and/or human resources to intervene in the production or distribution of goods or services, such income shall be classified as income from economic activities. Likewise, if the author directly publishes their works, these are considered business activities.

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