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An extra/messenger worker inquired whether they should distinguish between employment income and income from the assignment of image rights in their contract. The DGT ruled that, as there is no specific remuneration for the exploitation of image rights, the entire amount is classified as employment income.
Cuestión planteada Se pregunta si, a efectos de practicar la retención a cuenta del IRPF, el contrato debería distinguir entre los rendimientos correspondientes al trabajo y los correspondientes a la cesión de derechos de imagen.
Al prestar servicios en una relación laboral por los que se percibe la retribución pactada en el contrato de trabajo, y no existir rendimientos procedentes de la cesión del derecho a la explotación de la imagen, la calificación de los ingresos es de rendimientos del trabajo. No existen circunstancias para calificar parte de las retribuciones como rendimientos del capital mobiliario.
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