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 scales of IRPF , are the following:

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

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

  As of January 1, 2019, the withholding and payment rate applicable to capital gains 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 as income from work for tax purposes, provided that the right to exploit it is transferred. However, when this activity involves the self-management of means of production and human resources, or one of both, with the aim of participating 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

  In order for the income derived from industrial property to be considered as 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 derived 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 within the scope of an economic activity, in which case the returns will be included among those derived from the economic activity carried out.

• Income from leasing of movable property, businesses or mines

  As long as 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 income obtained will be computed entirely among those derived from real estate capital.

  Likewise, a distinction must be made between the leasing of a business and that of 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 mere administrative formalities to be so, the income received will be computed among those from movable capital; If the object of the lease is only the business premises, the income will be considered to come from real estate capital.

  Income from subleasing received by the subleaser

  Income from subleasing that is received by the sub-lessor is considered to be income from movable capital, provided that it does not constitute an economic activity. The income received by the owner of the property or the real right thereon is considered to be 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 his or her 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 it is classified as income from the economic activity.

  When the income is received by persons or companies that are assignees of the right to exploit the image or of the consent or authorization for its use, the income imputation regime for the assignment of image rights is applicable, the commentary of which is made in Chapter 10.