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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.
Cuestión planteada Tributación de los rendimientos que pudiera obtener a partir de la jubilación por su actividad artística.
Los rendimientos obtenidos por la venta de obra realizada por una artista plástica se califican como profesionales al derivar de su actividad artística. Esta calificación se extiende a los ingresos por cesión de derechos de autor de su obra. Para esta calificación es irrelevante que en el periodo de la venta no se realice de forma efectiva la actividad.
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