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V0434-25 21 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Artistic earnings and copyright transfers deemed professional income

A plastic artist asks how her income from sales and copyright transfers would be taxed after retirement. The DGT responds that such income remains classified as professional activity earnings.

The question raised

Question posed: Taxation of income that may be obtained following retirement from their artistic activity.

The DGT's ruling

The income obtained from the sale of works produced by a visual artist is classified as professional income as it derives from their artistic activity. This classification extends to income from the assignment of copyrights to their work. For this classification, it is irrelevant whether the activity is effectively carried out during the period of the sale.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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