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 arise 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.
The type of withholding and payment on account applicable to income from movable capital from intellectual property when the taxpayer is not the author, is 15% in 2021.
Returns perceived by the authors themselves: 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 , it will be classified as income 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 to 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 conditioned on the fact that the technical assistance is not provided in the scope of an economic activity , in which In this case, the income will be included among those from the economic activity carried out.
• Income from the rental of personal property, businesses or mines
They are classified as income from movable capital as long as the leasing does not constitute an economic activity in itself.
Now, in relation to the leasing of movable property, it should be noted that if these are leased jointly with the real estate in which they are located, the yield obtained will be computed entirely among those coming from the real estate capital .
Likewise, a distinction must be made between leasing a business and leasing a business premises:
Business lease: 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 exploited, it is a business lease and the performance received It will be counted among those from movable capital.
Lease of business premises: 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
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, it is classified as performance of the 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 imputation regime for the transfer of image rights is applicable whose comment is made in Chapter 10.
Remember: the returns obtained from the transfer to third parties of own capital that comes from entities linked to the taxpayer in the terms established in article 18 of the LIS that correspond to the excess of the amount of the own capital transferred to the related entity with respect to the result of multiplying the own funds by three, in the part that corresponds to the taxpayer's participation, of the latter, form part of the general tax base.