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A high-level female athlete seeks advice regarding the taxation of her future sponsorship contracts. The DGT determines that the assignment of image rights is subject to VAT and that the income obtained is classified as professional activity income for Personal Income Tax (IRPF) purposes.
Cuestión planteada Sujeción al IVA y calificación de los rendimientos en el IRPF.
La cesión de derechos de imagen mediante contraprestación está sujeta al IVA, aplicándose el tipo general del 21%. El devengo se produce cuando resulte exigible cada percepción pactada o, si la periodicidad supera el año, al 31 de diciembre por la parte proporcional. En el IRPF, los ingresos por patrocinio se consideran rendimientos de actividades profesionales. Los gastos son deducibles si están vinculados a la actividad, correctamente justificados y cumplen los requisitos de imputación temporal y registro.
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