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A query was raised regarding the applicable withholding tax rate for income derived from the assignment of copyright by an illustrator. The Directorate General for Taxes (DGT) explains that such income may be classified as employment income or professional activity income and determines the applicable withholding rates.
Cuestión planteada Porcentaje de retención aplicable sobre los rendimientos facturados por derechos de autor.
El porcentaje de retención sobre rendimientos de propiedad intelectual es del 15%, salvo en dos casos donde será del 7%: cuando se trate de anticipos a cuenta de derechos que se devenguen en varios años, o cuando los rendimientos íntegros del ejercicio anterior fueran inferiores a 15.000 euros y representaran más del 75% de la suma de los rendimientos de actividades económicas y del trabajo. En cualquier otro supuesto, la retención aplicable será del 15%.
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