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V0698-25 15 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · derechos de autor

Royalties from design rights transfers may be considered income from work

A person seeking to assign design rights for a t-shirt website asks how to tax them. The DGT states that if only the rights are assigned, these constitute income from work and not economic activities.

The question raised

Taxation under Personal Income Tax (IRPF) of income that may be received for copyrights.

The DGT's ruling

Income from the assignment of intellectual property rights over designs may be classified as income from employment or income from economic activities. If the individual is limited to the assignment of copyrights, these shall be considered income from employment. This classification excludes the obligation to make quarterly installment payments characteristic of economic activities.

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