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A photographer inquired about the VAT treatment and income tax (IRPF) withholding regarding the assignment of reproduction rights for their works to Spanish and US agencies. The Directorate-General for Taxes (DGT) ruled that the transaction is exempt from VAT and that the income constitutes earnings from professional activities.
Cuestión planteada Sometimiento al IVA y a retención a cuenta del IRPF de la cesión.
Las cesiones de derechos de autor de obras fotográficas son prestaciones de servicios sujetas pero exentas de IVA cuando las realiza un autor físico. Los ingresos derivados de estas cesiones se califican como rendimientos de actividades profesionales al obtenerse en el ámbito de la actividad económica del autor. Las agencias españolas deben aplicar la retención correspondiente según el Reglamento del IRPF, mientras que las agencias estadounidenses no están obligadas a retener si no cumplen los supuestos del artículo 76.1 del Reglamento.
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