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V2915-14 30 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · cesión de derechos

Remuneration for the transfer of copyright may be classified as employment income or professional activity income

A query was raised regarding the classification of income received by an author when transferring the exploitation rights of her works. The DGT explains that such income may be treated as employment income or income from professional activities, depending on the nature of the activity.

The question raised

Classification of the remuneration received for the assignment and subjection to withholding tax.

The DGT's ruling

Income from the assignment of copyrights constitutes income from employment if the right to exploit them is assigned. However, if the work is carried out through the self-organization of means of production and human resources, or if it constitutes an economic activity, it shall be classified as income from professional activities. In both cases, the assignee must apply the corresponding withholding tax.

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