7.5.3.2 Imputations of income for transfer of image rights
The amounts received directly by the taxpayer for the transfer of the right to exploit their image or the consent or authorization for its use are considered income from movable capital, even when said amounts are paid by the person or entity to whom the taxpayer taxpayer provides his services.
However, when such remuneration is received by persons or companies transferring the right to exploit the image or the consent or authorization for its use, the special regime for allocating income for the transfer of the image right arises.
This section will be completed by personal income tax taxpayers who meet the following requirements:
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That they have transferred the right to the exploitation of their image or have consented or authorized its use to another person or entity, resident or non-resident, called the first assignee.
For the purposes of the provisions of this paragraph, it will be immaterial whether the transfer, consent or authorization had taken place when the natural person was not a taxpayer.
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That provide their services to a person or entity within the scope of an employment relationship (employing person or entity).
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That the person or entity with which the taxpayer maintains the employment relationship, or any other person or entity linked to them under 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 consent or authorization for the use of the image of the natural person called second or last transferee.
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That the work income obtained in the tax period by the taxpayer who owns the image right is less than 85% of the sum of the aforementioned income plus the total consideration paid by the person or entity with which the taxpayer maintains the employment relationship. and that it has obtained the transfer of the image rights.