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Practical manual for Income Tax 2023.

Concept and scope of application

Regulations: Art. 92.1 and 2 Law IRPF

The amounts received directly by the taxpayer for the transfer of the right to exploit his/her image or the consent or authorization for its use are considered income from movable capital , as discussed in Chapter 5, even when said amounts are paid by the person or entity to which the taxpayer provides his/her services.

However, when such remuneration is received by persons or companies that are assignees of the right to exploit the image or the consent or authorization for its use, the special regime of imputation of income for the transfer of the image right arises by virtue of which the assignor of such rights must impute the income in the general part of its taxable base of the Personal Income Tax .

For the special regime of imputation of income for the transfer of image rights to be applicable, each and every one of the following circumstances must be met:

  1. That the taxpayer holding the image rights has transferred the right to exploit his image or has consented to or authorized its use to another person or entity, resident or non-resident, known as the first transferee.

    For these purposes, it is irrelevant whether the transfer, consent or authorization had taken place when the natural person was not a taxpayer for the IRPF .

  2. That the taxpayer provides services to a person or entity, resident or non-resident, within the scope of an employment relationship.

  3. 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 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.

  4. 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 charged to the person or entity with which the taxpayer maintains the employment relationship and who has obtained the transfer of the image rights.