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V2240-23 27 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

The sale of paintings by an amateur artist is taxed as income from economic activity under Personal Income Tax (IRPF)

A pensioner who creates decorative paintings inquires how sales made in her studio would be taxed. The DGT determines that these earnings constitute income from economic activity as they result from a professional artistic activity.

The question raised

Taxation under Personal Income Tax (IRPF) of the income that may be obtained from their sale.

The DGT's ruling

Income obtained from the sale of self-created artistic works is classified as income from economic activity. Given estimated monthly income of 150 euros, the exclusion from the obligation to file a tax return under article 96.2.c) of the IRPF Law would not apply.

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