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V2990-23 ·14 November 2023 ·consulta-vinculante Medium impact
Tax

The assignment of image rights of a minor athlete through sponsorship may be subject to VAT and Personal Income Tax

A query is made regarding the taxation of a company that sponsors a minor athlete to cover her expenses. The DGT responds that the assignment of image rights is subject to VAT and may be considered income from professional activities or a capital gain for Personal Income Tax purposes.

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2023-11-14PublishedPublished 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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