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An employee and amateur photographer sought clarification on the tax treatment of income from selling reproduction rights of their photos to a local council. The Directorate General for Taxes (DGT) ruled that, as it is not a professional economic activity, the income is classified as employment income subject to withholding tax and as a provision of services subject to VAT.
Question raised: Liability for Value Added Tax and the withholding tax applicable to Personal Income Tax.
Income from the assignment of exploitation rights of works created by the author may be classified as income from employment or from economic activities. If there is no organization of production means or human resources for a professional activity, they are classified as income from employment, with a 15% withholding tax applied. Regarding VAT, the assignment of copyrights is a taxable supply of services, and the exemption for professional photographic services for newspapers and magazines is not applicable.
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