Compatibility between Retirement Benefits and Copyright

As we commented in our publication of 14th January, RDL 26/2018 regulated the compatibility between Retirement Benefits and Copyright. That is to say, income from this concept. In addition, the second final provision of the RDL granted the Government a maximum term of 6 months. Deadline from the publication of the same and for the approval of the Regulations implementing article 213 of the LGSS. Regulating the compatibility of the retirement pension with the activities of those professionals dedicated to artistic creation who receive intellectual property rights for that activity.

RDL 302/2019, of 26 April, which came into force on 1 May 2019, regulates the aforementioned compatibility between the receipt of the contributory retirement pension from the Social Security system and the income obtained from the performance of any artistic creation activity that generates intellectual property rights.

Compatibility Retirement Benefits and Copyright

Beneficiaries of a Social Security contributory retirement pension who, after the date on which the pension is recognised, carry out an activity of artistic creation for which they receive income derived from intellectual property rights, are eligible for compatibility. Including those generated by their transfer to third parties. And regardless of whether they receive other related remunerations for the same activity.

Those who, in addition to carrying out the activity referred to in the previous paragraph, carry out any other work as an employee or self-employed person, shall not be eligible for this type of compatibility. And which gives rise to their inclusion in the General Regime or any of the special Social Security regimes.

Recognition of compatibility will lead to a solidarity contribution of 8%. A 6% chargeable to the employer and a 2% chargeable to the worker. This in the case of employees, not computable for the purposes of benefits.

Contributions during the performance of any artistic creation activity will be made only for temporary incapacity and professional contingencies.
With regard to the computation of grace period required for access to the benefits that could be caused by the beneficiary of this compatibility. Only contributions made after the event causing the contributory pension will be taken into account.

If you have any doubts, the experts of our Labour Consulting Dept. will be able to help you.