Completion

1. 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.

   The NIF or name of the person or entity with whom the 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, will be indicated.

2. Amount to be allocated to the tax base

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

   This 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 result of the transfer, consent or authorization of the exploitation of his/her image, provided that said benefit was obtained in a tax period in which the natural person who owns the image was a taxpayer for personal income tax.

3. Time of indictment

   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.

4. Deduction for double taxation

   1. The tax or taxes of an identical or similar nature to PIT or Corporate Tax 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 its tax base.

   2. The Personal Income Tax or Corporate Tax paid in Spain by the first transferee resident person or entity, corresponding to the part of the net income derived from the amount that must be included in their tax base.

   3. The tax or levy actually paid abroad due to the distribution of dividends or shares in profits distributed by the first transferee, whether in accordance with a convention to avoid double taxation or in accordance with the internal legislation of the country or territory 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, that corresponds to the compensation obtained by the natural person as a result of the first transfer of the right to exploit his or her image or the consent or authorization for its use.

   5. The tax or taxes of an identical or similar nature to the personal income tax paid abroad, which corresponds to the compensation obtained by the natural person as a result of the first transfer of the right to exploit his or her image or the consent or authorization for its use.

   These deductions will be applied even when the taxes correspond to tax periods other than the one in which the imputation was made, and may not exceed, in total, 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 classified by regulation as non-cooperative jurisdictions be deducted.

   The amount entered is transferred to box 0590.

5. Income on account made by the employer or entity

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

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