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An employee sought clarification on how to tax income earned from performing translations for a publishing house. The DGT has determined that, as no economic activity is being carried out, this income is classified as employment income.
Cuestión planteada Tributación en el IRPF de los rendimientos a obtener por las traducciones. rendimientos que en ningún caso superarán los 3.000 euros anuales.
Los rendimientos por la cesión de derechos de explotación de traducciones se califican como rendimientos del trabajo según el artículo 17.2.d de la Ley 35/2006. Solo se considerarían rendimientos de actividades profesionales si la persona realiza una ordenación por cuenta propia de medios de producción y recursos humanos, o si se trata de una actividad económica ya desarrollada, lo cual no concurre en este caso.
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