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V1527-18 5 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · cesión de derechos de explotación

Income from the assignment of translation rights may be classified as employment or professional activity income

A query was raised regarding the taxation of income derived from the assignment of exploitation rights for a translation. The DGT has determined that, as a general rule, such income is classified as employment income.

The question raised

Question posed: Taxation under Personal Income Tax (IRPF) of income received from the assignment of copyrights.

The DGT's ruling

Income from the assignment of copyrights, including for translators, may be classified as employment income or income from professional activities. Income derived from the creation of literary works is considered employment income provided that the exploitation rights are assigned. It shall only be considered income from professional activities if the translation is carried out within the scope of an economic activity already being conducted by the author.

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