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An actor has requested clarification on the withholding tax applicable to payments for image rights received in addition to their employment contract, and whether these services are subject to VAT. The Directorate General for Tax (DGT) has ruled that the withholding tax for image rights is 24% and that VAT liability depends on whether there is an employment relationship or an independent professional activity.
Cuestión planteada - Retención aplicable sobre el importe correspondiente a los derechos de imagen.
La retención aplicable a los rendimientos por la cesión del derecho de explotación de la imagen es del 24% sobre los ingresos íntegros. Respecto al IVA, si el profesional actúa bajo criterios organizativos de la empresa, sin contraprestación ligada a resultados y con la sociedad asumiendo la responsabilidad, la actividad es laboral y no está sujeta al impuesto. Si el profesional actúa de forma independiente y organiza sus propios medios, la prestación estará sujeta al IVA.
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