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V1747-19 10 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · cesión de derechos de autor

Assignment of board game rights subject to VAT and classified as employment income for Income Tax purposes

An author has requested clarification regarding the taxation of royalties derived from the assignment of exploitation rights for a board game. The Directorate General for Taxes (DGT) has determined that the transaction is subject to VAT and that the income is classified as employment income.

The question raised

Taxation under VAT and IRPF.

The DGT's ruling

The assignment of copyrights for a board game carried out by a professional is subject to VAT, as it constitutes a provision of services. For Personal Income Tax (IRPF) purposes, income from the assignment of intellectual property rights is considered employment income, unless the work is performed through the organization of production means and human resources, in which case it would be considered income from economic activities.

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