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A query is made regarding the taxation of a company that sponsors a minor athlete to cover her expenses. The DGT responds that the assignment of image rights is subject to VAT and may be considered income from professional activities or a capital gain for Personal Income Tax purposes.
Question raised: Taxation under VAT and Personal Income Tax.
The assignment of image rights in exchange for consideration is subject to VAT, and the athlete must charge 21% via invoice. For Personal Income Tax, if there is an organization of production means, the income constitutes income from professional activities. If the requirements for an economic activity are not met and it is not an employment relationship, the sponsorship is classified as a capital gain.
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