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An advertising services company has enquired whether income from image rights assigned by its professional athlete partner should be subject to Corporate Tax. The DGT has ruled that such income must be included in the entity's taxable base in accordance with the accrual principle and the nature of the economic activity.
Cuestión planteada 1º) Si los derechos de imagen que el deportista cede a la sociedad deberían incluirse en la base imponible del Impuesto sobre Sociedades de la entidad.
Los ingresos recibidos por la entidad por la cesión de derechos de imagen constituyen renta y deben integrarse en la base imponible del Impuesto sobre Sociedades. Estos ingresos deben imputarse en el período impositivo en que se devenguen, siguiendo el principio de correlación entre ingresos y gastos. Para el deportista, al realizar una actividad económica, la cesión de su imagen se considera rendimiento de actividad económica y está sujeta a una retención del 24%.
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