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Practical manual for Income Tax 2021.

Deduction for double taxation in cases of income imputation for the transfer of image rights

Regulations: Art. 92.4 Law 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 declarants who have included the income derived from said transfer are the following:

  1. The personal tax paid, in Spain or abroad, by the person or entity that is the first transferee of the image rights in the part that corresponds to the portion of the net income derived from the amount that has been included in the current fiscal year.

  2. The tax or levy actually paid abroad for 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 in question, in the part that corresponds to the amount included in its tax base by the declarant.

  3. The personal tax of a nature similar 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 result of the first transfer of the image rights to the assignee.

These deductions will be applied even when the taxes correspond to tax periods other than the one in which the inclusion was made.

Note: Under no circumstances may 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 the 30th), after the modification introduced by the sixteenth article of Law 11/2021, of July 9, on measures for the prevention and fight against tax fraud (BOE of the 10th), contains the definition of countries and territories that are considered non-cooperative jurisdictions, which replaces the definition of tax havens, countries or territories with which there is no effective exchange of information, or with no or low taxation.

However, 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, will have such consideration.

Maximum limit

The amount of these deductions may not exceed, in total, the total amount payable in Spain for the imputation of income from the transfer of image rights included in the tax base.