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V0981-24 10 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · propiedad intelectual

SGAE management fees not deductible from intellectual property income received via inheritance

An heir to copyright royalties has inquired whether they can deduct expenses paid to SGAE for the management of said rights. The Directorate General for Taxes (DGT) has ruled that these expenses are not deductible when determining net income from movable capital.

The question raised

Deductibility in Personal Income Tax of expenses paid to SGAE for the management of rights.

The DGT's ruling

Income from intellectual property received by heirs is considered income from movable capital. According to Personal Income Tax regulations, only certain specific expenses for the administration and custody of securities or expenses necessary for obtaining income through technical assistance, leasing, or business are deductible. SGAE management expenses do not fall within these legal categories of deductibility.

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