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A graphic design professional seeks clarification on their tax treatment regarding IAE, VAT, and IRPF when assigning copyrights. The DGT has determined that the VAT exemption only applies if collaborating with newspapers or magazines, and that their income is classified as professional activity earnings.
Cuestión planteada Tributación en IAE, IVA e IRPF.
En el IVA, los servicios de diseño gráfico están exentos solo si se prestan como colaborador gráfico de periódicos o revistas. Si se prestan a editores de libros, música, agencias de prensa o televisión, están sujetos al impuesto. En el IRPF, al realizarse en el ámbito de una actividad económica, los ingresos por cesión de derechos de propiedad intelectual se califican como rendimientos de actividades profesionales.
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