8.1.4.1.1. Taxpayer, first transferee and employer

First person or entity to assign the image rights

The NIF (Personal Tax ID) or name of the person or entity, resident or non-resident, to whom the taxpayer has transferred the right to use the image or has consented or authorised its use (Art. 92.1.a) Act).

Person or entity with which the taxpayer has a working relationship

The NIF (Personal Tax ID) or name of the person or entity with which the employment relationship is maintained, which has been obtained, directly or through of related persons or entities, the transfer of the right to use or consent to use the image of the taxpayer (art.92.1.c) Act).