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A musician asked whether an advance received through the novation of a copyright assignment could be charged to the years in which royalties are earned. The DGT confirms this is possible if the payment is recoverable and offset by the accruing royalties.
Cuestión planteada Aplicación de lo dispuesto en el artículo 7.3 del Reglamento del IRPF al importe percibido como anticipo en la novación del contrato de cesión de derechos.
La opción de imputar un anticipo plurianual a cada año en que se devenguen los derechos de autor es operativa si la cantidad percibida es un pago a cuenta de los derechos que se vayan devengando. En este caso, la condición se cumple si el anticipo es totalmente recuperable y se compensa con las regalías (royalties) pagaderas en periodos posteriores. Finalmente, estos rendimientos pueden calificarse como rendimientos del trabajo o de actividades económicas según si existe ordenación de medios de producción y recursos humanos.
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