8.1.4. Imputations of income from transfer of image rights
This section must be completed by personal income tax payers who have transferred the right to exploit their image or have consented to or authorized its use by another person or entity (first transferee), resident or non-resident, provided that the following circumstances also apply:
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That the taxpayer provides services to a person or entity within the scope of an employment relationship (employer person or entity).
- That the taxpayer holding the image rights has transferred the right to exploit his image or has consented to or authorized its use to another person or entity, resident or non-resident, known as the first transferee.
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That the person or entity with whom the taxpayer maintains the employment relationship, or any other person or entity linked to them in 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 the 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 holding the image rights is less than 85% of the sum of the aforementioned income plus the total compensation charged to the person or entity with which the taxpayer maintains the employment relationship and who has obtained the transfer of the image rights.
When these circumstances occur, the taxpayer will impute to his tax base, in accordance with the terms established in article 92 of the Personal Income Tax Law, the value of the compensation paid by the employing person or entity for the transfer, consent or authorization for the use of image rights.
The imputation will be made in the period corresponding to the date on which the employer (second or last transferee) makes the payment or satisfies the agreed consideration, unless for said tax period the natural person was not a taxpayer for this tax, in which case the imputation must be made in the first or last tax period for which he/she must pay this tax, as the case may be.