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A publishing house has requested clarification on how to classify payments made to authors for the assignment of exploitation rights. The Directorate General for Taxes (DGT) has ruled that these must be treated as income from employment, unless it is known that the author carries out a professional economic activity.
Cuestión planteada Calificación de los rendimientos satisfechos a los autores a efectos de su inclusión en el modelo 190.
Los rendimientos por cesión de derechos de explotación de obras creadas por autores pueden ser rendimientos del trabajo o de actividades económicas. Como regla general, la entidad retenedora debe considerarlos rendimientos del trabajo, y solo cuando se tenga conocimiento de que la labor se realiza en el ejercicio de una actividad económica, se calificarán como rendimientos de actividades profesionales. El modelo 190 debe reflejarse según la calificación que proceda aplicar.
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