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Practical Income Manual 2021.

Content of the special regime and moment of imputation

Amount to be charged

Regulations: Art. 92.4 Law Personal Income Tax

The amount to be attributed will be the value of the consideration that has been 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 physical 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 for 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 taxpayer for Personal Income Tax .

The percentage to determine the deposit on account has been 19 percent in 2021.

The allocation of the corresponding amount will be recorded in box [0274] of section "E" of the declaration.

Tax period in which the imputation must be made

Regulations: Art. 92.5 Law Personal Income Tax

The imputation will be made by the taxpayer 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 individual was not a taxpayer for this tax. , in which case the imputation must be made in the first or last tax period for which you must pay this tax, as the case may be.

For these purposes, the exchange rate in effect on the day of payment or satisfaction of the agreed consideration by the second assignee will be used.