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An author of a short film has enquired about the taxation of remuneration received for assigning their work and conducting an online talk. The DGT has determined that the transaction is subject to but exempt from VAT, and that the income constitutes employment income, unless it forms part of an economic activity.
Question raised: Taxation regarding VAT and Personal Income Tax (IRPF) of the consideration.
The assignment of audiovisual works and the talk-colloquium constitute a supply of services subject to but exempt from VAT pursuant to Article 20.One.26 of Law 37/1992. Regarding Personal Income Tax (IRPF), the consideration shall be deemed earned income, unless the activities are carried out within the scope of an economic activity conducted by the taxpayer.
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