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A photographer who transitioned from self-employment to being an employee asks how copyright royalties for works created during their freelance period are taxed. The DGT rules that these earnings retain their classification as professional activity income.
Question posed: Taxation under Personal Income Tax (IRPF) of the copyrights of the photographic work created until June 30, 2018.
Income from the assignment of intellectual property rights may be classified as income from employment or from economic activities. If the work was created in the course of a professional activity, the assignment of its rights shall be considered income from professional activities. Likewise, the sale of such works, treated as inventory, shall generate income from the activity even if said activity is no longer effectively carried out.
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