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A civil servant has requested a ruling regarding VAT and Personal Income Tax (IRPF) treatment for developing cybersecurity course content and selling its rights. The Directorate-General for Taxes (DGT) indicates that VAT exemption depends on whether the work qualifies as scientific, literary, or artistic. Regarding income tax, the earnings will be treated as employment income unless a professional activity is being carried out.
Cuestión planteada Tributación en IVA e IRPF.
En el IVA, la prestación estará exenta si la creación de contenidos constituye una obra científica, literaria o artística. Si no se encuadra en este concepto, estará sujeta al tipo general del 21%. En el IRPF, la contraprestación por la cesión de derechos de propiedad intelectual se considera rendimiento del trabajo, a menos que el autor desarrolle una actividad profesional previa.
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