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Form 100. Personal Income Tax Declaration 2019 Taxpayer, first assignee and employer

Person or entity first assignee of the image rights

The NIF or name of the person or entity, resident or non-resident, to whom the taxpayer has transferred the right to exploit the image or has consented or authorized its use will be indicated (art. 92.1.a) Law).

Person or entity with which the taxpayer maintains an employment relationship

The NIF or name of the person or entity with whom you have an employment relationship, who has obtained, directly or through related persons or entities, the transfer of the right to exploitation or consent or authorization for the use of the image will be indicated. of the taxpayer (art.92.1.c) Law).