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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.
Cuestión planteada Tributación de los rendimientos en el IRPF teniendo en cuenta que se trata de unos ingresos puntuales y no recurrentes, pues no se trata de su actividad habitual.
Los rendimientos derivados de la elaboración de obras literarias, artísticas o científicas son rendimientos del trabajo si se cede el derecho a su explotación. En este caso, la elaboración del guion y la cesión de derechos de propiedad intelectual no se realizan en el ámbito de una actividad económica, por lo que se califican como rendimientos del trabajo.
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