8.1.4.1.1. Taxpayer, first transferee and employer

Person or entity first assignee of image rights

The NIF or name of the person or entity, resident or non-resident, to whom the taxpayer has assigned the right to exploit the image or has consented to or authorized its use must 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 an employment relationship is maintained, who has obtained, directly or through related persons or entities, the transfer of the right to exploitation or the consent or authorization for the use of the taxpayer's image (art.92.1.c) Law) will be indicated.