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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.
Es posible aplicar la opción del artículo 7.3 del Reglamento del IRPF para imputar un anticipo plurianual a cada año en que se devenguen los derechos de autor. Esta opción será operativa si la cantidad percibida es un pago a cuenta de los derechos que se vayan devengando por la explotación de las obras. Los rendimientos por cesión de derechos de explotación pueden calificarse como rendimientos del trabajo o de actividades económicas, dependiendo de si existe ordenación de medios de producción y recursos humanos.
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