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A photographer seeks clarification on their tax status when selling unique or numbered works via websites and galleries. The DGT clarifies the classification within the IAE, the applicable VAT rate depending on the medium, and the nature of income for Personal Income Tax (IRPF) purposes.
Cuestión planteada Tributación en IAE, IVA e IRPF.
En el IAE, la venta de obra fotográfica propia se clasifica como actividad profesional (grupo 861). En el IVA, las fotografías que cumplan los requisitos de objeto de arte (firmadas y numeradas hasta 30 ejemplares) tributan al 10%, mientras que el suministro de imágenes por vía electrónica tributa al 21%. En el IRPF, los ingresos se consideran rendimientos de actividad profesional.
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