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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

Question posed: 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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