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A photographer who transitioned from being self-employed to an employee asks how the copyright of photos taken while self-employed is taxed. The DGT clarifies that, as these are works created in the performance of a professional activity, such income retains that classification.
Question posed: Taxation under Personal Income Tax (IRPF) of the copyright of photographic works produced until June 30, 2018.
Income from the assignment of copyright for works produced in the performance of a professional activity is considered income from professional activities. This remains the case even if the activity is no longer effectively carried out. For intellectual property rights to be taxed as income from movable capital, the taxpayer must not be the author.
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