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V3030-23 ·21 November 2023 ·consulta-vinculante Medium impact
Tax

Image rights may be taxed as income from movable capital or from economic activities

An actor asks why production companies require him to invoice image rights as movable capital if he is an employee. The DGT explains that the classification depends on whether the assignment is carried out within the scope of an economic activity or not.

In 6 key points

Lifecycle

2023-11-21PublishedPublished 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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