Deduction for double taxation in cases of income imputation for the transfer of image rights
Regulations: Art. 92.4 Law Personal Income Tax
In the cases of imputation of income from the transfer of image rights , the taxes that can be deducted for this concept by taxpayers who have included the income derived from said transfer are the following:
The personal tax paid, in Spain or abroad, by the person or entity first transferee of the image rights in the part that corresponds to the part of the net income derived from the amount that has been included in the current financial year. .
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 it is treat, in the part that corresponds to the amount included in its tax base by the declarant.
The personal tax of a nature analogous to the income tax paid by the natural person who owns the image abroad or in Spain as a taxpayer of the Non-Resident Income Tax that corresponds to the consideration obtained as a consequence of the first transfer of the image rights to the assignee.
These deductions will be made even when the taxes correspond to tax periods other than the one in which the inclusion was made.
Note: Under no circumstances can taxes paid in countries or territories classified as non-cooperative jurisdictions be deducted.
For these purposes, it should be noted that the first Additional Provision of Law 36/2006, of November 29, on measures for the prevention of tax fraud (BOE of 30), after the modification introduced by the sixteenth article of Law 11/2021, of July 9, on measures to prevent and combat tax fraud (BOE of July 10), contains the definition of countries and territories that are considered non-cooperative jurisdictions that replaces tax havens, countries or territories with that there is no effective exchange of information, or zero or low taxation.
Now, until the countries or territories that are considered non-cooperative jurisdictions are approved by Ministerial Order, the countries or territories provided for in Royal Decree 1080/1991, of July 5, which determines the countries or territories that are considered tax havens.
The amount of these deductions may not exceed, as a whole, the full amount that must be paid in Spain for the imputation of income for the transfer of image rights included in the tax base.