Doctrine by topic · DGT Observatory

Assignment of Image Rights: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2014–2023

Current position

The assignment of image rights may be classified as income from economic activities or income from movable capital, depending on whether the assignment occurs within the scope of an economic activity. In audiovisual productions, the performance is considered income from employment as it is a special employment relationship. Regardless of the classification, the applicable withholding tax on the assignment of image rights is 24%. The activity is subject to IVA (Value Added Tax) at the general rate of 21%.

The DGT's position has remained constant regarding the application of the 24% withholding tax for the assignment of image rights, regardless of the nature of the taxpayer. The evolution focuses on the precision of the IRPF (Personal Income Tax) classification, clearly differentiating between employment performance and the assignment of rights, which may vary between economic activities or movable capital depending on the existence of a professional activity.

Turning points

  1. V1139-15

    Establishes that the 24% withholding tax applies to the gross income from the assignment of image rights, regardless of whether the taxpayer is a professional or sporadic.

  2. V1417-20

    Introduces the distinction for content creators, separating the withholding tax for economic activity (15%) from the specific withholding tax for the assignment of image rights (24%).

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V3030-23 21 Nov 2023

Image rights may be taxed as income from movable capital or from economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos del capital mobiliariocesión de derechos de imagenrelación laboral especialactividad económica LIRPF — Ley 35/2006 del IRPF art. 17.2.jLIRPF — Ley 35/2006 del IRPF art. 17.3
Affects CompanyExpat · Non-residentIndividual

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