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An author asks how to tax a royalty advance received from the assignment of intellectual property rights. The DGT explains that, as earnings from work, the author may either charge the advance in the year of receipt or allocate it according to the earned rights in subsequent years.
Cuestión planteada Tributación e imputación temporal de la cantidad percibida.
Los ingresos por cesión de derechos de explotación de obras son rendimientos del trabajo, salvo que supongan la ordenación de medios de producción o recursos humanos. Respecto al anticipo, el contribuyente puede optar por imputarlo en el periodo en que sea exigible o, según el Reglamento, imputarlo a medida que los derechos se vayan devengando a lo largo de los años.
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