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An actor asks why production companies require him to invoice image rights as movable capital if he is an employee. The DGT explains that the classification depends on whether the assignment is carried out within the scope of an economic activity or not.
Question posed It is asked "what legal basis do production companies have to require me to invoice income that is considered income from movable capital? Why do production companies tell me they cannot justify it to the tax authorities in any other way?".
Income from performing in audiovisual productions is classified as employment income as it is a special employment relationship. Income from the assignment of image rights may have a dual classification: income from economic activities or income from movable capital, depending on whether the assignment takes place within the scope of an economic activity. The withholding tax applicable to the assignment of image rights is 24%, regardless of its classification.
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