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V0311-18 8 February 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income from scriptwriting and rights transfers classified as employment income

A taxpayer has enquired about the tax treatment of income received from writing a film script and transferring its rights. The DGT has determined that, as this is not a regular economic activity, such income is classified as employment income.

The question raised

Taxation of income under Personal Income Tax (IRPF), considering that these are occasional and non-recurring earnings, as they do not constitute a habitual activity.

The DGT's ruling

Income derived from the creation of literary, artistic, or scientific works constitutes employment income if the right to their exploitation is assigned. In this instance, the drafting of the script and the assignment of intellectual property rights are not carried out within the scope of an economic activity, and therefore are classified as employment income.

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