d) Income from the production of literary, artistic or scientific works
Work income is considered to be income derived from the production of literary, artistic or scientific works , provided that the right to its exploitation and said income is transferred. do not derive from the exercise of an economic activity.
In accordance with articles 17 and following of Royal Legislative Decree 1/1996, of April 12, which approves the consolidated text of the Intellectual Property Law, the right to exploit the work includes reproduction, distribution , public communication and its transformation.
However, when copyright is received by a third party other than the author , they will constitute income from movable capital for the recipient.
On the other hand, keep in mind that article 95.2.b).1 of the Personal Income Tax Regulations considers as professional income those obtained by authors or translators of works, coming from intellectual property or industrial. Also adding that when authors or translators directly edit their works, their income will be included among those corresponding to business activities.