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.

The withholding and payment rate applicable to capital gains from intellectual property when the taxpayer is not the author is 15% in 2023. However, the rate of 7% will apply:

When the rights are generated by a taxpayer whose gross income corresponding to the immediately preceding fiscal year for such concept was less than 15,000 euros and represents more than 75% of the sum of the gross income from economic activities and work obtained by the same in said fiscal year (that is, they constitute his/her main source of income).
In the case of advances on account arising from the transfer of the exploitation of copyright that will accrue over several years.

Returns received by the authors themselves: the returns on intellectual property received by the authors themselves are considered tax income from work, provided that the right to exploit them 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 right to exploit it is not transferred, it will be classified as income 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

They are classified as income from movable capital provided that 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 together with the real estate in which they are located, the income obtained will be computed entirely among those from the real estate capital .

Likewise, a distinction must be made between the leasing of a business and that of a business premises:

Business Lease: If the object of the lease agreement 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, it is a business lease and the income received will be computed among those from movable capital.
Lease of business premises: 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

The 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/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 regime of imputation of income for the transfer of image rights is applicable, the commentary of which is made in Chapter 10.

Remember: the returns obtained from the transfer to third parties of own capital that comes from entities related to the taxpayer in the terms established in article 18 of the LIS that correspond to the excess of the amount of own capital transferred to the related entity with respect to the result of multiplying by three the equity, in the part that corresponds to the taxpayer's participation, of the latter, form part of the general tax base.