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A taxpayer has enquired about the taxation of the sale of artworks received through a legacy and the income derived from their exploitation. The DGT states that the sale generates capital gains or losses, and that income from the licensing or rental of the works constitutes returns on movable capital, unless the organisation of exhibitions constitutes an economic activity.
Cuestión planteada Se pregunta sobre la tributación en el IRPF de la venta de las obras legadas y de los rendimientos que puedan obtenerse por su explotación.
La venta de obras artísticas recibidas por legado constituye una ganancia o pérdida patrimonial, siendo el valor de adquisición el resultante de las normas del Impuesto sobre Sucesiones y Donaciones más los gastos inherentes. Los ingresos por cesión de derechos de propiedad intelectual o por arrendamiento de las obras tributan como rendimientos del capital mobiliario. No obstante, la organización de exposiciones podría calificar los rendimientos como de una actividad económica si existe ordenación de medios de producción o recursos humanos.
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