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A taxpayer inquired whether the 30% reduction for irregular income could be applied to a foreign literary prize. The DGT ruled that the reduction is applicable if the prize does not involve the transfer of intellectual property rights, or if such transfer is limited to public disclosure without a profit motive.
Cuestión planteada Aplicación de la reducción del 30 por 100 al importe del premio
La reducción del 30% por rendimientos notoriamente irregulares es aplicable a premios literarios, artísticos o científicos que no gocen de exención y no conlleven la cesión de derechos de propiedad intelectual o industrial. No obstante, también opera cuando la cesión se limita a la mera divulgación pública de la obra, sin finalidad lucrativa y por un periodo no superior a seis meses. En el caso concreto, el premio es susceptible de la reducción si el importe no constituye una contraprestación económica por la cesión de derechos ni un anticipo de estos.
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