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A footballer seeks clarification on the taxation of assigning image rights to a company, contributing those collection rights to another firm, and the gratuitous assignment of rights to a foundation. The Directorate General for Taxes (DGT) rules that these earnings constitute income from movable capital rather than income from an economic activity.
Cuestión planteada En relación con el IRPF, se consulta la tributación que correspondería a la contraprestación pactada con la sociedad A por la cesión del derecho de explotación de sus derechos de imagen y la posible aplicación de las reducciones previstas en los artículo 18 o 26 de la Ley del impuesto sobre la Renta de las Personas Físicas, y tributación en dicho Impuesto de la aportación no dineraria a la sociedad B de los derechos de cobro correspondientes a la referida cesión antes de su exigibilidad, así como tributación de la aportación a la fundación.
La cesión de derechos de imagen ajena a la actividad económica o laboral tributa como rendimientos del capital mobiliario (art. 25.4 LIRPF). La cesión gratuita a una fundación puede estar exenta si esta cumple los requisitos de la Ley 49/2002. La transmisión de derechos de cobro futuros genera una ganancia o pérdida patrimonial en el momento de su exigibilidad. La aportación no dineraria de créditos a una sociedad se determina por la diferencia entre el valor de adquisición y el valor de mercado o nominal de las participaciones recibidas.
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