Completion

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.

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.
Amount to be attributed to the tax base

The taxpayer will allocate in his tax base the value of the consideration that he has paid prior to contracting the labor services of the natural person or that must be paid by the second assignee for the transfer of the right to exploitation or the consent or authorization for the use of the image of the natural person.

Said amount will be increased by the amount of the payment on account made by the second transferee on the total amount paid to the first non-resident transferee and will be reduced by the value of the consideration obtained by the natural person of the first transferee as a consequence of the transfer. , consent or authorization of the exploitation of their image, provided that said benefit had been obtained in a tax period in which the natural person who owned the image was a personal income tax taxpayer.
Time of accusation

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.
Double taxation deduction
1. The tax or taxes of an identical or similar nature to Personal Income Tax or on Companies that, paid abroad by the first transferee non-resident person or entity, corresponds to the part of the net income derived from the amount that must be included in your tax base.
2. The IRP or on Companies that, paid in Spain by the first transferee resident person or entity, corresponds to the part of the net income derived from the amount that must be included in its tax base.
3. The tax or levy actually paid abroad by reason of the distribution of dividends or shares in profits distributed by the first transferee, whether in accordance with an agreement to avoid double taxation or in accordance with the internal legislation of the country or territory of which in question, in the part that corresponds to the amount included in the tax base.
4. The tax paid in Spain, when the natural person is not a resident, which corresponds to the consideration obtained by the natural person as a consequence of the first transfer of the right to exploit their image or the consent or authorization for its use.
5. The tax or taxes of an identical or similar nature to personal income tax paid abroad, which corresponds to the consideration obtained by the natural person as a result of the first transfer of the right to exploit their image or the consent or authorization for its use.
These deductions will be made even when the taxes correspond to tax periods other than that in which the imputation was made, without them exceeding, as a whole, the full amount that must be paid in Spain for the income imputed in the tax base.

In no case will taxes paid in countries or territories legally classified as non-cooperative jurisdictions be deducted.

The amount entered is transferred to box 0590.
Payments on account made by the employing person or entity

The payment on account made by the employing person or entity will be indicated on the consideration paid, in cash or in kind, to the person or entity from whom the transfer of the right to exploit the image has been obtained, when the latter is a non-resident.

The amount entered is transferred to box 0602 on page 22 of the declaration.