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A board game company has requested clarification regarding the taxation of the assignment of exploitation rights from an author and a designer. The DGT clarifies that the transaction is exempt from VAT if the authors are natural persons and analyses the classification of such income for Personal Income Tax (IRPF) purposes.
Cuestión planteada Tributación de la cesión de derechos de autor en relación con el IVA, IRPF e IAE.
La cesión de derechos de autor por parte de personas físicas constituye una prestación de servicios sujeta pero exenta de IVA. En IRPF, estos ingresos pueden ser rendimientos del trabajo si se cede el derecho de explotación, o rendimientos de actividades profesionales si existe ordenación de medios de producción o recursos humanos. En ambos casos, la entidad pagadora debe practicar la retención correspondiente.
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