Conditions

The income that must be included in the general tax base, and whose taxation is carried out at the corresponding marginal rate of the Personal Income Tax scales, are the following:

• Income from intellectual property when the taxpayer is not the author

  This assumption may occur in those cases in which the beneficiary or recipient of the income derived from the intellectual property is a third party other than the author, such as, for example, an heir.

  As of January 1, 2019, the withholding and deposit rate applicable to income from movable capital from intellectual property when the taxpayer is not the author, is reduced from 19 to 15 percent.

  The income from intellectual property received by the authors themselves is considered for tax purposes as income from work, provided that the right to its exploitation is transferred. However, when this activity involves the self-management of means of production and human resources or one of both, with the purpose of intervening in the production or distribution of goods or services, they are classified as income from professional or artistic activities. .

  Finally, when the right to exploit it is not transferred, the income will be classified as derived from business activities.

• Income from industrial property

  For the income derived from industrial property to be considered income from movable capital, it is necessary that the industrial property is not affected by economic activities carried out by the taxpayer, since in this case the income must be included among those from said activities. .

• Income from the provision of technical assistance

  As in the previous case, the consideration of these returns as derived from movable capital is conditional on the fact that the technical assistance is not provided in the scope of an economic activity, in which case the returns will be included among those coming from the developed economic activity.

• Income from the rental of personal property, businesses or mines

  Provided that the leasing does not constitute an economic activity in itself. In relation to the leasing of movable property, it should be noted that if these are leased together with the real estate in which they are located, the return obtained will be computed entirely among those from the real estate capital.

  Likewise, a distinction must be made between the lease of a business and that of a business premises: if the object of the lease contract is not only movable and immovable property, but also an economic unit with its own entity capable of being immediately exploited, or pending To be mere administrative formalities, the performance received will be computed among those from movable capital; If the object of the lease is only the business premises, the return will be considered from the real estate capital.

  Income from the sublease received by the sublessor

  The income from the sublease that is received by the sublessor is considered income from movable capital, provided that it does not constitute economic activity. The income received by the owner of the property or the real right over it is considered income from real estate capital.

• Income from the transfer of the right to exploit the image

  The amounts received by the taxpayer for the transfer of the right to exploit their image or the consent or authorization for its use are considered income from movable capital, unless the transfer takes place within the scope of an economic activity, in which case is classified as performance of economic activity.

  When the income is received by persons or companies assigning the right to exploit the image or the consent or authorization for its use, the income allocation regime for the assignment of image rights is applicable. ##1##whose comment is made in Chapter 10.