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A taxpayer queried the taxation of income derived from the creation and assignment of rights to a photography book. The DGT ruled that the activity is subject to the IAE (Economic Activities Tax) even if the author is exempt, that the assignment of rights is exempt from VAT if carried out by an individual, and that the income is classified as employment income unless a prior economic activity exists.
Cuestión planteada Tributación en el IAE, IVA e IRPF.
La cesión de derechos de propiedad intelectual de un libro realizada por autores (personas físicas) está sujeta pero exenta de IVA. En IRPF, estos ingresos se consideran rendimientos del trabajo, a menos que la labor de autor se realice en el ejercicio de una actividad económica profesional. Respecto al IAE, la actividad está sujeta si hay ordenación de medios de producción o recursos humanos, aunque el sujeto pasivo sea una persona física exenta.
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