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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.
Cuestión planteada "Si el ingreso que he recibido íntegra y totalmente en un solo año por el contrato de adaptación y colaboración del guion de la película se puede considerar una renta irregular de acuerdo con lo que establece el artículo 32 del a ley 35/2006 (...) y en consecuencia aplicar la reducción del 30% del rendimiento obtenido".
La reducción del 30% del artículo 32.1 de la Ley 35/2006 no procede porque los ingresos por cesión de derechos de autor no se consideran rendimientos obtenidos de forma notoriamente irregular según el artículo 25 del Reglamento del IRPF. Asimismo, no se cumple el requisito de que el periodo de generación sea superior a dos años. La normativa excluye expresamente de la categoría de premios a las contraprestaciones por cesión de derechos de propiedad intelectual.
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