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A university professor inquired about the tax treatment of payments received for writing articles for a newspaper and a magazine. The DGT ruled that these constitute employment income, unless the author organises their own means of production or human resources.
Question posed: Classification for Personal Income Tax purposes of the consideration received for the aforementioned collaborations.
Income from the creation of literary, artistic, or scientific works constitutes income from employment if the right to exploit them is transferred. However, if such income involves the self-organization of means of production and human resources, or one of the two, to intervene in the production or distribution of goods or services, it shall be classified as income from economic activities.
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