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An author has requested clarification on how to classify and temporally attribute copyright advances that exceed the royalties accrued upon the termination of her publishing contract. The Directorate General for Tax (DGT) has ruled that these amounts constitute income from economic activities and must be attributed to the tax period in which the contract ends.
Cuestión planteada Teniendo en cuenta que los contratos se firman por un período de entre siete y diez años, percibiéndose un anticipo a cuenta de los derechos que se vayan generando con la venta de los libros, pregunta sobre la calificación en el IRPF del anticipo pendiente de imputar (por exceder de los derechos devengados) a la finalización de los contratos, pues las editoriales no exigen su reembolso.
Los importes de los anticipos que excedan de los derechos generados al finalizar el contrato de edición mantienen su calificación de rendimientos de actividades económicas. Estos excesos deben imputarse al periodo impositivo en el que finaliza el contrato de edición, dado que en ese momento ya no es posible la generación de derechos. Esta calificación se debe a que los importes derivan del ejercicio de la actividad y son consecuencia de la regla de imputación temporal del artículo 7.3 del Reglamento del IRPF.
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