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A pensioner has enquired about the taxation of royalties from the publication of a novel. The Directorate General for Tax (DGT) has determined that while the activity is subject to the Economic Activities Tax (IAE), it is exempt for individuals; furthermore, creation services are exempt from VAT and the resulting income is classified as employment income for Income Tax (IRPF) purposes.
Cuestión planteada Trbutación en IAE, IVA e IRPF de los derechos de autor.
En el IAE, la actividad de escritor está sujeta pero las personas físicas están exentas de tributar y de alta en la matrícula. En el IVA, la creación de textos literarios originales está sujeta pero exenta, obligando a expedir factura si el destinatario es empresario o profesional. En el IRPF, los ingresos por cesión de derechos de explotación se califican como rendimientos del trabajo, salvo que supongan la ordenación de medios de producción.
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