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A photographer inquired whether income earned from photographing artworks for public entities constitutes professional activity earnings. The DGT ruled that it does, as it is an artistic activity performed without an employment relationship, and is therefore subject to withholding tax.
Question raised: Subject to withholding tax on Personal Income Tax (IRPF) for the income.
Income obtained by a photographer when taking photographs of works of art for third parties without an employment relationship constitutes income from professional activities. As it involves the assignment of copyrights in the course of an activity, the consideration is classified as income from professional activity rather than employment income. This income is subject to withholding when paid by a withholding agent, such as public entities.
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