Skip to main content
Form 100. Personal Income Tax Return Declaration 2017

8.1.4.1.1. Imputation of income

This section will be completed by personal income tax taxpayers who have transferred the right to exploit their image or have consented or authorized its use to another person or entity (first transferee), resident or non-resident, provided that, in addition, the following circumstances apply. :

  1. That the taxpayer provides services to a person or entity within the scope of an employment relationship (employing person or entity).

  2. That this person or employing entity, or any other entity linked to it under the terms of article 16 of the Corporate Tax Law, had 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 said natural person, all under the conditions established in article 92 of the Personal Income Tax Law.

For these purposes, it will be immaterial whether the transfer, consent or authorization had taken place when the natural person was not a personal income tax taxpayer.

When these circumstances occur, the taxpayer will allocate to their tax base, in the terms established in article 92 of the Personal Income Tax Law, the value of the consideration that the employing person or entity has paid for the transfer, consent or authorization for the use. of image rights.

The imputation will not proceed when the income from work obtained in the tax period by the natural person who owns the image rights by virtue of the employment relationship is not less than 85 percent of the sum of the aforementioned income plus the total consideration payable. of the employing person or entity for the right to exploit the image.