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The taxpayer inquires about the taxation under IAE, VAT, and Income Tax regarding the transfer of exploitation rights for a utility model in exchange for royalties. The DGT indicates that the activity is subject to VAT and that, for Income Tax purposes, the classification depends on whether the taxpayer is the author or merely the owner.
Cuestión planteada Tributación en IAE, IVA e IRPF.
La cesión de derechos de explotación de un modelo de utilidad está sujeta al IVA si la realiza un empresario o profesional. En IRPF, si el modelo es de autoría del consultante, los rendimientos son de actividades profesionales. Si el modelo se adquirió de un tercero, los rendimientos se consideran del capital mobiliario.
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