Skip to content
Back to index
V3362-20 16 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · derechos de explotación

15% withholding tax applies to the assignment of intellectual property rights for graphic clips

A production company sought clarification on the applicable IRPF withholding rate for a contract involving the design, animation, and assignment of rights for a graphic pack. The DGT has determined that, as this constitutes professional designer activity, the withholding rate for income from economic activities applies.

The question raised

Type of applicable withholding tax.

The DGT's ruling

Income from the assignment of intellectual property rights derived from the design and animation of graphic clips is considered income from professional activity. Therefore, the 15% withholding tax provided for professional activities must be applied. The inclusion of an image rights assignment clause does not alter this classification nor does it require the application of the 24% withholding tax, as said assignment of image rights is not recorded as remunerated in the contract.

Book your free first meeting