7.5.3.2 Imputations of income from the transfer of image rights
Amounts received directly by the taxpayer for the transfer of the right to exploit his or her 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 which the taxpayer provides his or her services.
However, when such remuneration is received by persons or companies that are assignees of the right to exploit the image or of the consent or authorization for its use, the special regime of imputation of income for the transfer of the image right arises.
This section must be completed by personal income tax payers who meet the following requirements:
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That they have transferred the right to exploit their image or have consented to 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 irrelevant whether the transfer, consent or authorization took place when the natural person was not a taxpayer.
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Those who provide their services to a person or entity within the scope of an employment relationship (employer or entity).
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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 acts agreed 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.
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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 payable by the person or entity with which the taxpayer maintains the employment relationship and who has obtained the transfer of the image rights.