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A taxpayer queried the taxation of two non-exempt literary prizes. The DGT explains that these may be treated as income from employment or economic activities and analyses the application of the reduction for irregular income.
Question raised: Taxation in the Personal Income Tax (IRPF) of the amount of the prizes.
Non-exempt literary prizes are considered income from employment if they involve the assignment of exploitation rights, or income from economic activities if the author carries out said activity or if there is no assignment of rights. The 30% reduction for irregular income applies if the assignment of rights is limited to mere public disclosure without a profit motive and for a period not exceeding six months, as occurs in non-saleable editions. In the specific case, the reduction is applicable if the prize publications are non-saleable editions.
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