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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.
Cuestión planteada Tipo de retención aplicable.
Los rendimientos por la cesión de derechos de propiedad intelectual derivados del diseño y animación de clips gráficos se consideran rendimientos de actividad profesional. Por tanto, se debe aplicar la retención del 15% prevista para actividades profesionales. La inclusión de una cláusula de cesión de derechos de imagen no altera esta calificación ni obliga a aplicar la retención del 24%, ya que dicha cesión de imagen no consta como retribuida en el contrato.
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