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An illustrator and painter inquires about the taxation of book publication and the sale of paintings at an exhibition. The DGT determines that both activities are subject to IAE, VAT (with exemptions for copyrights) and IRPF.
Question posed: Taxation in IAE, VAT, and IRPF.
The activities are subject to IAE by the mere exercise of the activity, without requiring habituality. Regarding VAT, the assignment of copyrights by artists is exempt, but the delivery of paintings is a supply of goods with a 10% rate if they are works of art. Regarding IRPF, copyrights are considered income from employment, whereas the sale of paintings is classified as income from professional activities.
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