Doctrine by topic · DGT Observatory

Industrial Property: 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 11 rulings · 2014–2023

Current position

The classification of income from the assignment of exploitation rights for trademarks or utility models depends on authorship. If the owner is the author, the income is considered income from professional activities. If the owner is not the author and has acquired the right for consideration or gratuitously, the income is classified as income from movable capital.

The DGT's position remains constant regarding the distinction between income from professional activities and income from movable capital based on the authorship of the right. The rulings confirm that the use in an economic activity and the status of author determine the nature of the income and the application of withholdings.

Turning points

  1. V2002-15

    Specifies that the 40% reduction in the tax base only applies to patents and know-how, excluding trademarks and distribution rights.

  2. V2492-17

    Establishes the distinction in IRPF (Personal Income Tax) according to the origin of the right: professional income if it is of one's own authorship and movable capital income if it was acquired from a third party.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V2421-17 27 Sept 2017

Patent profit sharing classified as employment or business income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de la actividad económicapropiedad industrialparticipación en beneficiospatentes LIRPF — Ley 35/2006 del IRPF art. 25.4.aLey 24/2015 de Patentes
Affects CompanyExpat · Non-residentIndividual

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