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A graphic designer seeks clarification on IAE, VAT, and IRPF taxation regarding the assignment of designs through royalties. The DGT has ruled that the assignment of original artistic works is exempt from VAT and that the income may be classified as employment income or professional activity income, depending on how the activity is organised.
Cuestión planteada Tributación en IAE, IVA e IRPF.
La cesión de derechos de autor de una obra artística original está exenta de IVA según el artículo 20.Uno.26º de la Ley 37/1992. En el IAE, si el diseñador actúa sin organización empresarial, es profesional (grupo 399); si existe organización, es actividad empresarial (epígrafe 843.9). En el IRPF, los ingresos por cesión de derechos son rendimientos del trabajo, salvo que se realicen como actividad económica profesional.
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