22.214.171.124.2. Imputation of income
AMOUNT TO BE IMPUTED IN THE TAX BASE
The natural person who owns the image must allocate in his tax base the value of the compensation paid by the employing person or entity to the person or entity, resident or non-resident, from whom he has obtained the transfer of the right to exploit the image. taxpayer image.
For these purposes, the exchange rate in effect on the day of payment or satisfaction of the agreed consideration by the employing person or entity will be used.
Said amount will be increased by the amount of the payment on account that, if applicable, is applicable and will be reduced by the value of the consideration paid to the taxpayer by the first transferee as a consequence of the transfer of the right to exploitation or the consent or authorization for the use of the image, provided that it corresponds to a period in which the taxpayer who owns the image was a personal income tax taxpayer (art.92.3 Law).
The same amount may only be charged once, regardless of the form and the person or entity in which it appears.
Time of accusation
The imputation will be made in the tax period that corresponds to the date on which the employing person or entity makes the payment or satisfies the agreed consideration, unless during said period the natural person who owns the image was not a personal income tax taxpayer, in which In this case, the inclusion must be made in the first or last tax period for which you must pay this tax, depending on the case.
DEDUCTION FOR DOUBLE TAXATION: TAXES DEDUCTIBLE FROM THE FEE
When the imputation in the tax base is appropriate, the taxes paid by the first transferee or by the owner of the image indicated in article 92.4 of the Law will be deductible from the personal income tax quota of the taxpayer who owns the image.
The tax or taxes of an identical or similar nature to personal income tax or corporate tax that, paid abroad by the first transferee non-resident person or entity, corresponds to the part of the net income derived from the amount that must be included in its base. taxable.
The Personal or Corporate Income Tax that, paid in Spain by the first transferee resident person or entity, corresponds to the part of the net income derived from the amount that must be included in its tax base.
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 in question, in the part that corresponds to the amount included in the tax base.
The tax paid in Spain, when the natural person is not a resident, which corresponds to the consideration obtained by the natural person as a consequence of the first transfer of the right to exploit their image or the consent or authorization for its use.
The tax or taxes of an identical or similar nature to the Personal Income Tax paid abroad, which corresponds to the consideration obtained by the natural person as a consequence of the first transfer of the right to exploit their image or consent. or authorization for its use.
These deductions will be made even when the taxes correspond to tax periods other than the one in which the imputation was made.
Under no circumstances deductions be applicable in the case of tax paid in countries or territories officially classified as tax havens.
These deductions may not exceed the full amount that in Spain would be payable for the positive income included in the tax base. This limit is not controlled by the programme.
ACCOUNT PAYMENTS MADE BY THE EMPLOYING PERSON OR ENTITY (art. 92.8 Law)
The payment on account made by the employing person or entity will be indicated on the consideration paid, in cash or in kind, to the person or entity from whom the transfer of the right to exploit the image has been obtained, when the latter is a non-resident.
The amount entered is transferred to box 0590 on page 17 of the declaration.