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A sculptor has enquired whether awards for submitted works or artistic creation contracts should be subject to withholding tax as professional activity income. The DGT has ruled that, as they result from their economic activity, they qualify as professional income.
Cuestión planteada Retención aplicable sobre los premios a las obras presentadas y a los premios consistentes en la adjudicación de un contrato de servicio de creación artística para la realización de la escultura.
Los premios obtenidos por un escultor, ya sean por obras presentadas o por adjudicación de contratos de creación artística, son rendimientos de actividades profesionales. Al ser rentas de actividades profesionales, están sujetas a retención por parte del pagador. El tipo de retención general es del 15%, o del 7% para nuevos profesionales bajo las condiciones del Reglamento del IRPF.
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