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V1981-23 ·7 July 2023 ·consulta-vinculante Medium impact
Tax

The assignment of image rights is subject to a 24% withholding tax regardless of its tax classification

A query is made regarding the withholding tax applicable to income from the assignment of image rights by persons with an employment relationship for advertisements. The DGT clarifies that performing in a film shoot constitutes income from employment, but the assignment of image rights may constitute economic activity or income from movable capital, always applying a 24% withholding tax.

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2023-07-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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