8.1.4. Imputations of income for transfer of image rights
This section will be completed by personal income tax taxpayers who have transferred the right to exploit their image or have consented or authorized its use to another person or entity (first transferee), resident or non-resident, provided that, in addition, the following circumstances apply. :
That the taxpayer provides services to a person or entity within the scope of an employment relationship (employing person or entity).
- That the taxpayer who owns the image right has transferred the right to exploit his or her image or has consented or authorized its use to another person or entity, resident or non-resident, called the first assignee.
That the person or entity with whom the taxpayer maintains the employment relationship, or any other person or entity linked to them under the terms of article 18 of the LIS, has obtained, through concerted acts with resident or non-resident persons or entities, the transfer of the right to exploitation or consent or authorization for the use of the image of the natural person, called the second or last transferee.
- That the income from work obtained in the tax period by the taxpayer who owns the image right is less than 85 percent of the sum of the aforementioned income plus the total consideration payable by the person or entity with which the taxpayer maintains the relationship. labor and that has obtained the transfer of image rights.
When these circumstances occur, the taxpayer will allocate to their tax base, in the terms established in article 92 of the Personal Income Tax Law, the value of the consideration that the employing person or entity has paid for the transfer, consent or authorization for the use. of image rights.
The imputation will be made in the period that corresponds to the date in which the employing entity (second or last assignee) makes the payment or satisfies the agreed consideration, unless during said tax period the natural person was not a taxpayer for this tax, in which In this case, the imputation must be made in the first or last tax period for which this tax must be paid, depending on the case.