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Una fundación consulta qué retención aplicar a las cantidades anuales que entregará a deportistas a cambio de usar su imagen y logo. La DGT señala que, si no hay cesión de imagen, son rendimientos de actividades profesionales, pero si se incluye la cesión de derechos de imagen, se aplica el tipo de retención correspondiente a dicha cesión.
The tax team reviews your specific situation.
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