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V3080-23 24 November 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Income from the sale of original paintings is taxed as business income

An amateur artist has enquired about how to declare income from the sale of her paintings. The DGT has indicated that such income must be taxed as income from economic activities using the direct estimation method.

The question raised

Taxation in the Personal Income Tax (IRPF) of the income that may be obtained from its sale.

The DGT's ruling

The sale of an artistic work of one's own creation is classified as income from economic activity as it is a consequence of a professional artistic activity. This income must be included in the annual Personal Income Tax (IRPF) return under the section for income from economic activities under the direct estimation method. The determination of net income shall be carried out using the direct estimation method, with the simplified modality being the standard practice.

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