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A taxpayer has enquired about the classification of income derived from intellectual property rights inherited from her late husband. The Directorate General for Taxes (DGT) clarifies that such income is classified as investment income (rendimientos del capital mobiliario) for Personal Income Tax (IRPF) purposes and further analyses its implications regarding VAT and the Business Activities Tax (IAE).
Cuestión planteada - Calificación de los rendimientos obtenidos por la obra de su marido: royalties discográficos y rendimientos procedentes de las entidades gestoras de derechos de propiedad intelectual.
En el IRPF, los rendimientos de propiedad intelectual percibidos por herederos que no son los autores se consideran rendimientos del capital mobiliario. Respecto al IVA, la exención por servicios profesionales de autores no se aplica a los herederos en la cesión de derechos. En cuanto al IAE, el cobro de royalties por parte de una persona física no supone la realización del hecho imponible.
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