Concept and scope of application
Regulations: Art. 92.1 and 2 Law Personal Income Tax
The amounts received directly by the taxpayer for the transfer of the right to exploit their image or the consent or authorization for its use are considered income from movable capital , as stated above. discussed in Chapter 5, even when said amounts are paid by the person or entity to which the taxpayer provides their services.
However, when such remuneration is received by persons or companies assigning the right to exploit the image or the consent or authorization for its use, the special regime for allocating income for the transfer of the image right arises. by virtue of which the transferor of such rights must allocate the income in the general part of his Personal Income Tax tax base.
For the special income allocation regime for the transfer of image rights to be applicable, each and every one of the following circumstances must be met:
That the taxpayer who owns the image right has transferred the right to exploit his or her image or has consented or authorized its use to another person or entity, resident or non-resident, called the first assignee.
For these purposes, it is immaterial whether the transfer, consent or authorization would have taken place when the natural person was not a taxpayer for Personal Income Tax .
That the taxpayer provides services to a person or entity, resident or non-resident, within the scope of an employment relationship.
That the person or entity with whom the taxpayer maintains the employment relationship, or any other person or entity linked to them under the terms of article 18 of the LIS , has obtained, through concerted acts 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.
That the income from work obtained in the tax period by the taxpayer who owns the image right is less than 85 percent of the sum of the aforementioned income plus the total consideration payable by the person or entity with which the taxpayer maintains the relationship. labor and that has obtained the transfer of image rights.