d) Income from the production of literary, artistic or scientific works

Income from work is considered to be income derived from the production of literary, artistic or scientific works , provided that the right to exploit them is transferred and said income does not derive from the exercise of an economic activity.

However, when the copyright is received a third party other than the author, will constitute income from movable capital for the recipient.

Furthermore, please note that Article 95.2.b).1 of the Personal Income Tax Regulations considers as professional income the income obtained by authors or translators of works, derived from intellectual or industrial property. Furthermore, when authors or translators directly publish their works, their income will be included among those corresponding to business activities.