Doctrine by topic · DGT Observatory

Exploitation Rights: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2014–2021

Current position

The assignment of exploitation rights for literary, artistic, or scientific works is classified as income from employment. However, if the assignee organizes their own means of production or human resources for production or distribution, the income is considered income from economic activities. In the case of image rights, a withholding tax of 24 percent is applied to the gross income.

The DGT's position remains constant regarding the distinction between income from employment and income from economic activities. The criterion is based on whether the assignee organizes means of production and human resources. Rulings confirm that the assignment of exploitation rights is the determining factor for the initial classification.

Turning points

  1. V1139-15

    Establishes that income from the assignment of image rights is subject to a 24 percent withholding tax on gross income, regardless of the taxpayer's classification.

Analysis based on 8 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8

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