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The taxpayer inquired whether income from film distribution is subject to withholding tax. The DGT ruled that directing is a professional activity subject to withholding, while production is a business activity and is not.
Cuestión planteada Si los rendimientos que percibe por la distribución o exposición de sus películas por parte de las salas de cine están sujetos a retención.
Los rendimientos de la actividad de director de cine se consideran profesionales al estar en la sección tercera del IAE, por lo que están sujetos a retención. Los rendimientos de la actividad de producción cinematográfica se califican como empresariales al estar en la sección primera del IAE, por lo que no están sujetos a retención.
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