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V0893-25 23 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Painting and handicraft sales deemed professional activity income

A consultant asks how painting and handicraft sales should be taxed in personal income tax. The DGT responds that such income is classified as income from professional activities.

The question raised

Taxation under Personal Income Tax (IRPF) of the income that may be obtained from the sale of one's creations.

The DGT's ruling

Income obtained from the sale of created works (painting and crafts) is classified as professional income as it derives from an artistic activity. This classification is independent of whether the transactions are infrequent or sporadic. Likewise, income from the assignment of copyrights for said work is also considered professional income as it derives from the exercise of the artistic activity.

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