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V1176-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

No reduction of 30% for irregular income from film adaptation rights

An author asks whether income from adapting their novel into a film can be considered irregular income to apply a 30% reduction. The DGT responds that it does not apply as the conditions for irregularity and a generation period exceeding two years are not met.

The question raised

"Whether the income received in full and in its entirety in a single year from the contract for the adaptation and collaboration of the film script can be considered irregular income in accordance with the provisions of Article 32 of Law 35/2006 (...) and consequently apply the 30% reduction on the income obtained."

The DGT's ruling

The 30% reduction under Article 32.1 of Law 35/2006 is not applicable because income from the assignment of copyrights is not considered income obtained in a notoriously irregular manner pursuant to Article 25 of the IRPF Regulation. Furthermore, the requirement that the generation period exceeds two years is not met. The regulations expressly exclude consideration for the assignment of intellectual property rights from the category of prizes.

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